03/24/2010 10-05 The Taxpayer engaged in babysitting services for pay from the State of New Mexico, CYFD, in the years 2005 and 2006. The Taxpayers filed their 2005 and 2006 personal income tax returns indicating income from these services on Schedule C of their...
03/18/2010 10-03 The Taxpayer went to work at Sandia Food Group Inc., founded by Mark Day, in March 2000 as chief operating officer. The corporation’s primary business was to develop and manage a series of restaurant franchises. The Taxpayer did the accounting and...
03/18/2010 10-04 Taxpayer argued that he was not a resident of New Mexico. Taxpayer resided in New Mexico after he married a New Mexico resident. Prior to marriage, Taxpayer resided in England. Part of the year, Taxpayer works on a cruise ship spending approximately...
02/10/2010 10-02 The Taxpayers registered as an LLC in New Mexico in 2001. They made the decision to register their company as an LLC to protect the partners from personal liability. For the 2004 tax year the Taxpayers filed a federal income tax return on which they...
02/09/2010 10-01 The Taxpayers were married in September, 2004. For tax years 2004-2006, the Taxpayers filed joint federal income tax returns using an Albuquerque address. The Taxpayers believed and claimed that they were entitled to the exemption from payment of...
11/25/2008 08-05 The Taxpayer is distributor who is licensed to sell cigarettes in New Mexico. As a distributor, the Taxpayer must purchase stamps from the Department. The Department sells cigarette stamps in numbered rolls, and each stamp has a serial number. The...
11/03/2009 09-06 The Taxpayer is a New Mexico corporation. On June 16, 2008, the Department assessed the Taxpayer for gross receipts tax and withholding tax for the period ending August 31, 2007, as well as penalty and interest. In April 2008, the Taxpayer was aware...
10/28/2009 09-05 The Taxpayers were residents of New Mexico during the 2005 and 2006 tax years. The Department conducted a limited scope audit of the Taxpayers’ gross receipts taxes for those years and issued assessments for unpaid gross receipts tax, as well as...
10/14/2009 09-04 The Taxpayer is a New Mexico corporation engaged in the business of residential and commercial construction and remodeling. The Taxpayer contracted in 2006 to remodel cabins, was billed directly for materials and supplies paying gross receipts tax to...
08/07/2009 09-03 The Taxpayer was in the business of residential construction. The Department assessed Taxpayer for failure to pay gross receipts and withholding taxes for the period October 1, 2003 through May 31, 2006. The Department waived all penalties based on...