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...
04/29/2009 09-02 The Taxpayer operated a retail hardware store in New Mexico, and was also a construction contractor. An audit of the Taxpayer by the Department revealed that the Taxpayer did not have all necessary Nontaxable Transaction Certificates (NTTCs), for...
03/30/2009 09-01 This is a successor in business case. Taxpayer was the secretary and a director of CLC, a corporation owned by his brother that provided computer-aided drafting services and designs for homes. The corporation leased office space and maintained a...
11/19/2008 08-04 The Taxpayer provides professional therapy services for schools, including five New Mexico school districts. The Department conducted an audit of the Taxpayer for the period from July 1, 2001 through June 30, 2005. The Department determined that the...
10/08/2008 08-03 The Taxpayer filed a timely New Mexico personal income tax return for the 2004 tax year. Using the federal tape match the Department found that the income reported on the Taxpayer’s federal income tax return was substantially higher than the amount...