04/04/2002 02-09 In March 2000, the Taxpayer filed a 1999 New Mexico personal income tax return (PIT-1) along with a Schedule PIT-ADJ. The Taxpayer mistakenly claimed a deduction on the PIT-ADJ that is available to persons over the age of 65 whose adjusted gross...
03/07/2002 02-07 The Taxpayers filed a joint federal income tax return in 1996, reporting income each of them had earned during the year on separate Schedule C's. The husband was registered with the Department to report and pay New Mexico gross receipts tax on his...
03/04/2002 02-06 The Taxpayer is in the business of providing oilfield services. The Taxpayer's office manager filed regular returns to report fuel taxes due to New Mexico, which are administered pursuant to the terms of the International Fuel Tax Agreement (IFTA)....
02/19/2002 02-05 The Taxpayer began business as a chiropractor in 1981. In 1992, due to a series of personal setbacks, the Taxpayer became unable to keep up with his business and make his tax payments in a timely manner. He filed for Chapter 13 bankruptcy and entered...
01/15/2002 02-04 In 1996, the Taxpayer worked as an independent contractor providing home health care services. She was not aware that New Mexico gross receipts tax was due on her income. After receiving information from the Internal Revenue Service concerning...
01/09/2002 02-03 The Taxpayer is in the insurance business. Beginning in December 1998 and continuing for a period of more than two years, the insurance company's office manager stopped paying state and federal taxes and began diverting those funds to her personal...
01/07/2002 02-02 From 1992 to 1995, the Taxpayer was an independent contractor in New Mexico performing services for an architectural firm. The Taxpayer did not obtain NTTC's from the architectural firm and did not report or pay gross receipts tax on his receipts from...
01/03/2002 02-01 In 1996, the Taxpayer started business in New Mexico, repairing and reconditioning automobile windshields for car rental agencies. During 1996 and 1997, the Taxpayer reported and deducted its business receipts on its gross receipts tax returns, even...
12/17/2001 01-33 The Taxpayer is in the business of hauling asphalt and other materials. In July 2001, the Taxpayer filed a claim for refund of gross receipts taxes paid for a three-month period in 1997. The Department denied the claim because it was filed beyond the...
11/28/2001 01-32 The Taxpayer entered into an agreement to perform services as a subcontractor on a federal contract. The general contractor agreed to assume responsibility for the Taxpayer's gross receipts tax, but did not honor its agreement and never reported or...