05/11/2016 16-16 In late 2014 and early 2015, the Taxpayer applied for refunds of gross receipts tax for three tax periods. The Department denied two of these refunds on the basis that the Taxpayer was a hospital and failed to meet the definition of “health care...
05/09/2016 16-13 On October 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest as a successor in business. On December 7, 2015, the Taxpayer filed a protest to the assessment. The Taxpayer began doing business in 2009. The...
05/09/2016 16-14 The Taxpayers failed to timely file their New Mexico personal income tax returns for tax years 2008, 2009 and 2010. They filed these returns on or about November 19, 2015, claiming a refund for each tax year. The Department denied the refund...
04/26/2016 16-12 On June 29, 2015, the Department issued two assessments to the taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2011 through December 31, 2011 and from June 1, 2012 through December 31, 2012. On...
04/25/2016 16-11 On August 14, 2015, the Department assessed the Taxpayer for the tax periods from January 31, 2008 through July 31, 2014. The assessment was for gross receipts tax, withholding tax, and compensating tax, as well as penalty and interest on each of...
04/06/2016 16-10 On January 10, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period ending on December 31, 2008. On February 8, 2013, the Taxpayer filed a protest of the assessment. The Taxpayer is a video...
03/18/2016 16-09 On July 31, 2015, the Department assessed the Taxpayer penalty for underpayment of estimated tax for the 2014 tax year. On October 7, 2015, the Taxpayer filed a formal protest of the assessment. In 2014, the Taxpayer was required to make estimated...
03/15/2016 16-08 On July 30, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2012 through December 31, 2012. On August 6, 2015, the Taxpayer protested the Department’s assessment. ...
03/07/2016 16-07 On October 15, 2015, the Department denied the Taxpayers’ request for refund regarding an overpayment of New Mexico personal income tax (PIT) in 2008. On November 16, 2015, the Taxpayers filed a formal protest letter. For the 2008 tax year, the...
02/18/2016 16-05 On July 8 and 15, and on August 5, 2015, the Department issued several assessments to the Taxpayer for gross receipts tax, withholding tax, penalty and interest for CRS reporting periods ending on May 31, 2012 through the period ending on January 31,...