03/12/2003 03-12 From January through December 1999 the Taxpayer, a Texas resident, performed services as a speech pathologist under a contract with a New Mexico school district. She did not know that she had an obligation to register her business in New Mexico and...
02/17/2003 03-04 Atchison, Topeka and Santa Fe Railway Company (AT&SF) was a railroad company operating in New Mexico in the 1970's. In 1974, AT&SF entered into an agreement with the Department pursuant to current section 7-4-20 of New Mexico's version of the...
01/29/2003 03-03 The Taxpayer was engaged in the construction business in New Mexico. In December 2001, the Department assessed the Taxpayer for gross receipts tax, penalty and interest due for the 1999 tax year. In January 2002, the Taxpayer mailed a written...
01/16/2003 03-02 The Taxpayer reported his 1999 income from performing paralegal services as business income on Schedule C to his 1999 federal income tax return. In May 2002, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on this...
01/13/2003 03-01 From 1980 until 2000, the Taxpayer was a resident of Texas and worked for the El Paso Police Department. In 2000, the Taxpayer retired and became a resident of New Mexico. In February 2001, the El Paso Police Department sent the Taxpayer a check for...
12/30/2002 02-33 The Taxpayers failed to file New Mexico income tax returns for the 1994 and 1995 tax years. In 1997, the Department assessed the Taxpayers for personal income tax, penalty, and interest for those years. The Taxpayers protested the assessment,...
12/30/2002 02-32 The Taxpayers filed a joint New Mexico income tax return in 1993. The Taxpayers did not file New Mexico income tax returns for tax years 1994 through 1998. In July 1999, the Department assessed the Taxpayers for personal income tax and interest for...
12/20/2002 02-31 The Taxpayer is a corporation with its principal offices in South Dakota, The Taxpayer is engaged in the business of operating for-profit educational institutions in six states, including New Mexico. Following an audit, the Department assessed the...
12/20/2002 02-30 The Taxpayers filed a joint New Mexico personal income tax (“PIT”) return as New Mexico residents for the 1995 tax year. On December 21, 1999, the Taxpayers mailed an amended 1995 PIT return to the Department claiming a refund. The stated basis for...
11/20/2002 02-29 In 1995, the Taxpayer worked as a trucker hauling materials in New Mexico. In May 1999, as a result of information received from the IRS, the Department assessed the Taxpayer for gross receipts tax, interest and penalty on the business income reported...