Decisions & Orders
Decision & Orders (D&O) are written statements to implement a decision after an administrative hearing with the Administrative Hearings Office (AHO).
D&O are the result of a timely filed protest (Section 7-1-24 NMSA 1978) that cannot be resolved informally between the taxpayer and the New Mexico Taxation and Revenue Department (Tax & Rev) that is sent to hearing with the AHO. Within 30 days after the hearing, the AHO hearing officer issues a D&O in writing to Tax & Rev and the taxpayer that includes:
(1) an order granting or denying the relief requested or granting or denying a part of the relief requested, as appropriate.
(2) findings of fact and law and a thorough discussion of the reasoning used to support the order with citations to the record and applicable law.
(3) information on the right to appeal the D&O to the court of appeals within 30 days after the date of the decision and of the consequences of a failure to appeal. Appeals are decided based on the evidence and arguments presented at the administrative hearing (Section 7-1-25 NMSA 1978).
Starting July 1, 2015, the AHO was no longer administratively tied to Tax & Rev (Section 7-1B-1 through 7-1B-10 NMSA 1978).
Disclaimer: A Decision & Order pertains to a specific set of facts and law for a specific taxpayer. A Decision & Order does not establish legal precedent or policy followed or applied by Tax & Rev.
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Spectrasite Communications LLC, ATC Ponderosa K LLC, and American Tower LLC
26-04 The Taxpayers filed a formal protest after the Department denied their request for a refund of gross receipts taxes. Taxpayers own or control numerous telecommunications tower sites in New Mexico. Wireless carriers installed antennas and related...
Thomas B. & Pamela Mather hill
26-03 The Department denied the Taxpayer's claim for a credit on their 2021 personal income tax (PIT) return for taxes paid to another state by a resident individual because of the notation that the Taxpayer had already used the PIT-B to allocate and apportion the...
Columbia Associates, Inc
26-02 The Department issued a corporate income tax return adjustment notice based on prior year returns, adjusting the net operating loss (NOL) deductions claimed on the taxpayer’s 2021 amended return. The Department determined that the NOLs reported for closed tax...
Richard Duran
26-01 The Department assessed the Taxpayer for tax, penalty and interest for unfiled tax returns for personal income tax for tax years 2016 through 2021. Penalty was abated by the Department, only tax and interest remained at issue. The Taxpayer disputed the amount of...
DTC Energy Group, Inc
25-08 The Department assessed the Taxpayer gross receipts tax for periods from 2015 through 2020. The Taxpayer contended the gross receipts associated with the protest were for administrative and risk-management services provided to independent contractors that were...
George D and Carol Scott
25-07 The Department assessed penalty and interest for late filing and paying of the Taxpayers’ 2021 personal income tax (PIT) return. The Taxpayer filed the 2021 PIT return, due in 2022, in July 2023 but did not make payment. The Department sent notice of assessment...
DirectTV, LLC
25-06 The Department denied a gross receipts tax refund claim for December 2016 to December 2017 and a second claim covering periods January 2018 to June 2019. The Taxpayer claimed its monthly subscription fees from New Mexico customers were exempt under Section...
Craig and Yasmine Rochette
25-05 The Taxpayer was assessed an underpayment penalty for the estimated personal income tax required by Section 7-2-12.2 NMSA 1978 for the 2023 income taxes. The Taxpayer is a small business owner whose income is irregular and sporadic. The Taxpayer specified that...
Raymond Merrick
25-04 The Department assessed personal income tax, penalty, interest, and underpayment penalty for the tax year ending December 31, 2022. The taxpayer submitted payment of the tax and interest but protested the penalty imposition claiming non-negligence as the...
Prestige Equipment Rental LLC
25-03 On November 21, 2022, the Taxpayer requested a refund for motor vehicle excise taxes paid. On December 8, 2022, the Department denied the application for refund. On February 3, 2023, the taxpayer protested the denial of the refund. The Taxpayer argued they...
Trane US Inc
25-02 The Department assessed gross receipts tax for periods in 2020. The Taxpayer argued that during the COVID-19 pandemic it filed paper returns for several months. Although the Department eventually received payment for the underlying tax, the Department did not...
Mohammed Abdul Muqeet Adnan
25-01 The Taxpayer was assessed for gross receipts tax for reporting periods in 2016 and 2017. The Taxpayer worked as a doctor providing contract services through two third-party staffing companies located outside the state. Because the payments he received were...
Farmington Professional LLC
24-17 This protest involved whether the Taxpayers were liable for penalty and interest for filing gross receipts tax returns late in 2020 and 2021. The Taxpayers agreed that they had failed to file the returns when they were due but argued that this was because they...
Process Equipment & Service Company Inc
24-16 This protest concerned the amount of attorney fees that should be granted to the Taxpayer as the result of the court of appeals granting the Taxpayer’s motion for fees and remanding to the Hearing Officer for hearing to determine the amount of the fees based on...
Inn of the Laughing Llama
24-15 This protest involved whether the Department could grant the Taxpayer’s untimely refund claims. The Taxpayer’s claim was based on overpayments of gross receipts tax as the result of amended returns in periods from 2017 to 2019, when the Taxpayer had learned that...
Battery Systems Inc
24-14 The Department denied the Taxpayer’s claim for refund of gross receipts tax for periods in 2019. The Taxpayer had determined that it had been over reporting its tax liability in a number of reporting periods as some of its sales were exempt. The periods that...
Thomas Richards
24-13 The Department assessed the Taxpayer for gross receipts tax in periods from 2016 to 2019. The Taxpayer argued that his receipts were deductible as the receipts were from commissions that had derived from the sale of tangible property between manufacturers and...
Molina Healthcare of New Mexico, Inc
24-12 The Taxpayer, a provider of health care insurance services, filed the protest in response to the Department’s denial of its claim for refund of insurance premium tax in 2019. The Department explained that the refund had been denied because the medical insurance...
Lobo Tech LLC
24-11 The Taxpayer, a plumbing contractor, was assessed gross receipts tax in periods from 2015 to 2018. The Taxpayer argued that several of the periods for which it was assessed were beyond the statute of limitations. In general, the Department has three years from...
William Gardner
24-10 As part of a tax fraud case the Taxpayer signed a plea agreement in which he agreed that he owed gross receipts tax for tax periods from 2016 to 2019. Later, the Department assessed the Taxpayer for these amounts. The Taxpayer then filed a formal protest of the...