12/06/2010 10-19 In 2006 Taxpayers had an ownership interest in a New Mexico company from which they were paid consulting fees reporting the income on their Federal income but not on their state tax return. Upon being notified of the discrepancy through a limited...
10/20/2010 10-18 The Taxpayer was engaged in business as a counselor in New Mexico in 2005 and 2006. The Taxpayer failed to file gross receipts tax with the Department for those years, which the Department determined through the Combined Reporting System. On March...
10/14/2010 10-15 The Taxpayers were residents of New Mexico in 2001. They filed their joint Personal Income Tax (PIT) return by mail on October 15, 2002. The Department determined that the Taxpayers were non-filers for the 2001 and 2003 tax years. On June 13, 2008,...
09/30/2010 10-13 The Taxpayer is a Colorado based company that builds and renovates cooling towers for power plants. During the audit period, June 2003 through May, 2008, the Taxpayer was working on projects in New Mexico for the Public Service Company of New Mexico....
09/27/2010 10-12 During the period in question, the Taxpayer was the sole proprietor and owner of a bed and breakfast outside of the city limits of Artesia, New Mexico. The Taxpayer’s primary customers were federal law enforcement agents on assignment as instructors...
09/13/2010 10-11 The Taxpayer filed a timely CRS report and made payment for the December 2003 reporting period. The Department misapplied the payment to another account and lost the report. The Taxpayer was notified of the failure to file a report for that period....
06/16/2010 10-09 Taxpayer, a sole proprietorship, performed services for but did not obtain required nontaxable transaction certificates (NTTCs). As a result of the information-sharing program with the IRS, the Department conducted a limited scope audit of Taxpayer’s...
06/02/2010 10-08 The Taxpayer worked as a handyman and doing odd jobs in New Mexico in 2005 and 2006. He failed to file gross receipts tax for those years. The Taxpayer was using a tax preparer from California who did not realize that gross receipts tax was applied...
05/27/2010 10-07 In tax years 2005 and 2006, the Taxpayer had a contract as an oil-well pumper with his father’s business, Able Pumping Service. The Taxpayer believed that his father’s business was responsible for the payment of gross receipts taxes. At the time the...
04/21/2010 10-06 Taxpayers received Department notification in September 2008 of an overpayment on their 2004 personal income tax return including a blank application for refund requiring that it be completed and returned. Taxpayers completed and delivered the...