08/11/2006 06-13 The Taxpayer is a New Mexico resident who took a job in California in mid-2000. Upon moving, the Taxpayer informed his car insurance company of his new address, but did not change his New Mexico driver’s license or registration. While the Taxpayer...
08/10/2006 06-12 The Taxpayers unintentionally filed erroneous federal and state personal income tax returns for tax years 1998-2004. The error resulted from a misreading of the W-2 forms their CPA prepared for the Taxpayers’ wholly-owned S corporation. In 2005, the...
06/22/2006 06-11 Dell Catalog Sales L.P. (“DCSLP”), a Texas limited partnership with no offices, stores, employees or sales agents in New Mexico, sells computers and related products to New Mexico consumers via mail and the internet. Following an audit, the...
06/19/2006 06-10 The Taxpayer is registered with the Department for payment of gross receipts, compensating, and withholding taxes. Because the Taxpayer’s average monthly tax payment exceeded $25,000, the Taxpayer was required to use one of the special payment...
05/09/2006 06-09 The taxpayer and his wife have rented the same house in Albuquerque since the mid-1990s. Although the taxpayer has had jobs in several different states during the last ten years, the taxpayer’s family remained in the couple’s home in Albuquerque, and...
05/08/2006 06-08 The Department conducted a field audit of the taxpayer, which is in the business of painting airplanes. The auditor found that the taxpayer had not reported or had inappropriately deducted receipts from sixteen customers. The Department subsequently...
05/01/2006 06-07 In 1991, Wal-Mart transferred its trademarks and tradenames to WMR, Inc., a wholly-owned subsidiary with its principal place of business in Delaware. WMR then granted Wal-Mart a license to use the trademarks at its retail stores within the United...
05/01/2006 06-06 In 2002, the taxpayers filed timely 2001 state and federal income tax returns. In 2003, the IRS informed the taxpayers of an error in their return, resulting in additional tax. Although the taxpayers’ accountant advised them that they were required...
04/19/2006 06-05 Due to marital difficulties with his wife, the taxpayer did not have access to the records needed to file his 1997 personal income taxes until 2002. At that time he filed his New Mexico return showing a refund. The Department denied the taxpayer’s...
03/22/2006 06-04 The taxpayer’s accountant filed the taxpayer’s CRS return electronically using the Department’s CRS-Net system. Payment was made using an electronic check. The taxpayer’s accountant received a confirmation from CRS-Net confirming receipt of the...