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...
11/01/2001 01-31 From 1991 through April 1999, Dean/Krueger & Associates, Inc. (“DKA”) was engaged in the business of providing architectural services in New Mexico. Hal Dean and Eugene Baker were the sole shareholders and officers of DKA and were the only persons...
11/01/2001 01-30 From 1991 through April 1999, Dean/Krueger & Associates, Inc. (“DKA”) was engaged in the business of providing architectural services in New Mexico. Hal Dean and Eugene Baker were the sole shareholders and officers of DKA and were the only persons...
10/30/2001 01-29 The Department assessed the Taxpayer for personal income tax, penalty and interest for tax years 1992, 1993 and 1994. The Taxpayer protested, raising the following issues: 1) the Department should be required to enter into a settlement agreement with...
10/29/2001 01-27 The Taxpayer was engaged in marketing and promoting the sale of long distance telephone services for Excel Communications. This was a multi-level marketing program in which the Taxpayer made direct sales of long distance telephone services, and...
10/29/2001 01-28 The Taxpayer was assessed gross receipts tax, penalty and interest based upon an audit in which the Department disallowed deductions for which the Taxpayer was unable to present a timely NTTC of the proper type. Taxpayer challenged the assessment on...
10/23/2001 01-26 On October 20, 2000, the Department issued an assessment to the Taxpayer for personal income tax, penalty and interest for tax year 1999. At the hearing on his protest the Taxpayer raised the following arguments: (1) the Department failed to prove he...
10/22/2001 01-25 In 1994, the Taxpayer started business as a consulting astrologer. All of the Taxpayer's clients are located outside New Mexico. From 1994 to 1998, the Taxpayer paid gross receipts tax on her receipts from providing services to out-of-state clients on...
09/21/2001 01-24 The Taxpayer operated a construction company as a sole proprietorship. The Taxpayer had previously been audited and assessed gross receipts tax for underreported receipts of the construction company. The Department then used the underreported gross...