2004

12/09/2004 04-15 Back to Tax Decisions & Orders

09/21/2004 04-14 Back to Tax Decisions & Orders

09/01/2004 04-13 Back to Tax Decisions & Orders

08/19/2004 04-12 In December 2002, the Department assessed the taxpayer for gross receipts tax, interest, and penalty resulting from failure to file some monthly CRS-1 reports and underreporting receipts for other months during the 1996 and 1997 tax years.  The...

08/17/2004 04-11 The taxpayer filed a written protest to the Department’s assessment of 1999 personal income tax, claiming that he was not a New Mexico resident during 1999.  The parties engaged in discovery and the hearing officer consulted with both parties to...

08/12/2004 04-10 The taxpayer’s tax preparer filed first-year 1999 New Mexico personal income tax returns for herself and the taxpayer, using the same erroneous method to compute the tax due on both returns.  Upon audit by the Department, the tax examiner reviewing...

08/04/2004 04-09 Back to Tax Decisions & Orders

07/30/2004 04-08 ?In July 2002, the Internal Revenue Service notified the taxpayers that they had underreported the capital gain income on their 2000 return.  The taxpayers did not file an amended 2000 New Mexico personal income tax return and waited for the...

06/30/2004 04-07 The taxpayer underreported his income on his 1999 New Mexico personal income tax return.  Due to computer problems, the Department did not run a tape match with IRS records for the 1999 tax year until February 2003. In August 2003, based on the tape...

05/11/2004 04-06 The taxpayer erroneously filed his 1999 federal and state personal income tax returns based on the filing status “head of household” rather than “single.”  The IRS notified him of the error, but the taxpayer failed to amend his New Mexico return...