08/14/2002 02-18 The Taxpayer is engaged in the construction business in New Mexico. In March 1998, the Department audited the Taxpayer and delivered a "60-day letter" notifying the Taxpayer that it must have possession of all NTTCs needed to support its deductions...
07/31/2002 02-17 The Taxpayer is a New Mexico business with a history of failing to file timely gross receipts tax returns. In October 1999, the Department audited the Taxpayer’s payment of gross receipts taxes for the period January 1996 through June 1999. When the...
07/18/2002 02-16 The Taxpayer is a commercial construction company that makes its monthly CRS tax payments by automated clearing house (ACH) transfer. The Taxpayer's payment of its October 2001 gross receipts tax was one day late due to its employees’ failure to...
06/17/2002 02-15 The Taxpayer is the estate of a New Mexico resident who died in September 1999. Following the decedent’s death, the personal representative discovered that an error in the administration of the estate of the decedent’s husband had created an...
06/03/2002 02-14 The Taxpayer is a New Mexico corporation with a fiscal year ending July 31st. Section 7-2A-9.1 NMSA 1978 requires every taxpayer to make quarterly estimated payments during any taxable year in which the Taxpayer’s corporate income tax liability can...
05/08/2002 02-13 The Taxpayer owned a paint and body shop from 1997 to 1999. When the Taxpayer started his business, he hired an accountant to advise him of his tax responsibilities and to file his gross receipts tax returns. The accountant told the Taxpayer he could...
05/06/2002 02-12 In February 1996 and April 1998, the Department assessed the Taxpayer for unpaid gross receipts taxes, plus penalty and interest. The Taxpayer did not file a protest to either of these assessments. In March 2001, the Department sent the Taxpayer a...
04/18/2002 02-11 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of gross receipts, compensating and withholding taxes (“CRS taxes”). The Taxpayer was one month and three days late paying CRS taxes due for the...
04/17/2002 02-10 The Taxpayer contracted with United States Postal Service (USPS) to deliver mail along a highway contract route. Although the USPS told the Taxpayer she would owe gross receipts tax on her contract receipts, the Taxpayer chose to ignore this advice...
04/11/2002 02-08 The Taxpayer operated a day care facility in New Mexico from 1995 to 2001. He provided meals and day care services some of which were paid for by government programs administered by the New Mexico Children, Youth and Families Department (CYF). The...