12/13/2013 13-39 The Taxpayer provides educational programs and outdoor science activities to schools across New Mexico. The Taxpayer had always been timely with CRS filings and payments, from its formation in 1997 until the reporting periods ending in June and July...
12/09/2013 13-38 As Texas residents, the Taxpayers did not originally file New Mexico personal income tax returns for the relevant tax years: 2007, 2008, 2009 and 2010. The Department received information that Mrs. Martin had earned income as a teacher in New Mexico...
12/02/2013 13-37 For the February, March and April 2013 periods, the Taxpayer remitted gross receipts tax to the Department, but did not file CRS-1 Forms. When this error was discovered, the Taxpayer filed the CRS-1 Forms on June 14, 2013. On July 8, 2013, the...
11/27/2013 13-36 On December 15, 2009, the Department issued five notices of assessment to the Taxpayers for unpaid personal income tax, penalty and interest, for the periods ending December 31, 2002, through December 31, 2006. The Taxpayers protested the...
11/06/2013 13-34 On April 28, 2010, the Department sent the Taxpayer assessments for gross receipts tax, penalty and interest for 2005 and 2006, after determining that the Taxpayer was a non-filer for gross receipts tax for those periods. On August 20, 2010, the...
11/05/2013 13-35 ?The Taxpayer is a non-profit organization who was required to file its monthly returns electronically beginning in 2011. The Taxpayer continued to file paper returns, and failed to file electronically from September 2011 through September 2012. For...
11/04/2013 13-33 On May 28, 2010, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period ending 2006. The assessment was the result of a limited scope audit conducted by the Department, after a discrepancy was...
10/29/2013 13-30 After an audit, on November 30, 2012, the Department assessed the Taxpayer for gross receipts tax and interest for the CRS reporting periods January 31, 2006 through June 30, 2010. The Taxpayer filed a protest to the assessment. The Taxpayer is in...
10/29/2013 13-32 On April 15, 2007, the Taxpayer filed a New Mexico personal income tax return for tax year 2006 that showed tax due to the Department. The Taxpayer submitted her payment with the return. The Department determined that the Taxpayer failed to claim a...
10/28/2013 13-31 The Taxpayers were engaged in business in New Mexico in 2005 and 2006 in a vehicle washing service. The Department determined that the Taxpayers were non-filers for gross receipts tax for 2005 and 2006. On May 25, 2010, the Department assessed the...