12/02/2011 11-30 The Taxpayer worked for ten years as a plumber for Pronto Plumbers, Inc., in Las Cruces/Mesilla Park, New Mexico. The Taxpayer vested in Pronto Plumbers Profit Sharing Plan during his employment. In 2001, the Taxpayer’s employment with Pronto...
12/02/2011 11-31 The Taxpayers, who were residents of New Mexico beginning at least in 1977, filed joint New Mexico personal income tax returns for tax years 1977 through 2000. For tax years 2001 through 2007, the Taxpayers did not file any personal income tax...
12/02/2011 11-29 The Taxpayers are a married couple who live together in Gallup, New Mexico. Mrs. Yearley is an enrolled tribal member of the Navajo Nation, a member of the Teesto Chapter in Arizona. In tax years 1999 through 2002, Mrs. Yearley earned her income...
11/17/2011 11-28 The Taxpayer is a New Mexico based corporation whom the Department initiated an audit of for gross receipts tax in March, 2005. The audit was completed in November, 2006, and an assessment was issued for gross receipts tax and interest for tax period...
10/26/2011 11-27 On December 16, 2009, the Department assessed Taxpayers, a married couple filing jointly, for personal income tax, penalty and interest for tax years 2003 through 2006. One spouse has always been a New Mexico resident, while the other, William...
10/18/2011 11-25 The Taxpayer was a New Mexico corporation, in the business of auditing and security services, who contracted with the various National Laboratories in New Mexico. In 1999, the Taxpayer entered into a subcontractor agreement with a division of...
10/18/2011 11-26 The Department notified the Taxpayer in February 2009 of its September 2006 fuel excise tax overpayment. A Department employee had offered to complete a spreadsheet explaining the overpayment. The Taxpayer never received the spreadsheet. The...
10/11/2011 11-24 The Taxpayer has been a full-time resident of New Mexico on a fixed out-of-state retirement income since 2005. For each tax year through tax year 2009, the Taxpayer had a personal income tax liability that was slightly less than the $500 minimum...
09/22/2011 11-23 The Taxpayer was issued one personal income tax assessment by the Department for tax year 1996. Sometime in 1998, the Department filed a recorded a Notice of Claim of Lien in Bernalillo County on the Taxpayer’s property based on the assessment. In...
09/20/2011 11-22 On July 23, 2009, the Taxpayers were assessed for personal income tax principal, plus penalty and interest for the 2003, 2004 and 2005 tax years. The Taxpayers filed a written protest only as to the penalty and interest of the assessments, and paid...