Hearing Office

Who decides a taxpayer’s protest?

If a protest cannot be resolved informally, the case is assigned to a hearing officer for formal hearing. The hearing officer listens to the facts and legal arguments presented by the taxpayer and the Department’s attorney and decides whether the assessment, denial of...

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How are hearings scheduled?

Upon receiving a written request for hearing from the Department’s attorney or the taxpayer, the hearing officer schedules a formal hearing on the taxpayer’s protest. All hearings are held in the Department’s offices in Santa Fe, New Mexico, and all parties and...

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Is the taxpayer required to be represented by an attorney?

Taxpayers are not required to have an attorney, although they may want to consider hiring an attorney or accountant to assist them with the protest. Pursuant to Section 7-1-24 NMSA 1978, taxpayers may represent themselves at the administrative hearing or may be...

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How long after the hearing is the protest decided?

The hearing officer’s written Decision and Order is issued within 30 days after the date of the administrative hearing or the date the last document or legal brief pertaining to the protest is filed. A copy of the decision is mailed to the taxpayer by certified mail,...

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