02/01/2006 06-03 Following a field audit, the Department assessed the taxpayer for gross receipts tax, compensating tax, penalty, and interest. The taxpayer protested the assessment of penalty, claiming that its failure to pay tax was not due to negligence. The...
01/23/2006 06-02 The taxpayers were physically present in New Mexico for more than 185 days in 2003, before moving to the state of Washington. On their 2004 New Mexico personal income tax return, the taxpayers excluded from the income listed on Form PIT-B the income...
01/12/2006 06-01 After erroneously claiming the personal income tax exemption for persons 65 years of age and older, the Department assessed the taxpayer tax, penalty and interest. The taxpayer paid the assessment, and then claimed a refund of the penalty and...
12/06/2005 05-24 The Department assessed the taxpayer for personal income tax for 2000 and 2001, based upon information from the IRS regarding underreporting of income. The taxpayer protested the assessment, claiming that it violated the statute of limitations and...
10/19/2005 05-23 The taxpayer protested an assessment of gross receipts tax that was based on the business income reported on his 2001 federal income tax return. The taxpayer, who engaged in the business of home repair, purchased materials under his own name. Upon...
10/17/2005 05-22 The taxpayer protested an assessment of 1999 personal income tax that was based on information the Department received from the IRS. The taxpayer argued that his income did not fit the definition of “gross income” defined in the Internal Revenue...
10/02/2005 05-21 After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records. The auditor then determined the taxpayer’s liability for CRS taxes based on his 1998, 1999, and 2000 federal income tax...
09/27/2005 05-20 In 2005, the Department assessed the taxpayer for additional 2001 personal income tax, plus interest, which was due as the result of an error the taxpayer made in completing his return. The taxpayer paid the assessed tax but protested the interest,...
09/16/2005 05-19 The taxpayer’s accounting firm used an incorrect account number when transmitting information for the taxpayer’s ACH transfer for the October 2004 reporting period. The taxpayer’s bank rejected the payment, though a bank employee had corrected the...
09/05/2005 05-18 Based upon information provided by the Internal Revenue Service, the Department assessed the taxpayer for $330.00 of 1999 personal income tax, plus penalty and interest. The taxpayer protested the assessment and the tax lien subsequently filed by the...