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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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...
Enrique Arroyo
24-09 The Department assessed the Taxpayer for gross receipts tax for tax years from 2013 to 2016. The Taxpayer was eventually able to provide evidence to support the fact that the vast majority of the gross receipts in these years on which the tax was based had been...
Home Dialysis of New Mexico LLC
24-08 The Department denied the Taxpayer’s request for refund of gross receipts tax for periods in 2013 through 2016 because it disallowed the deduction claimed by the Taxpayer on its amended returns. The Taxpayer provided home dialysis services to patients and...
WPS, Inc
24-07 The Taxpayer was assessed for withholding tax penalty for the December filing period in 2022. The Taxpayer, a very large payroll processing company, used software to calculate payroll and taxes due for its clients and send withholding tax returns to the...
Mary Elizabeth Bonney
24-06 The Department assessed the Taxpayer for personal income tax from 2016 through 2019 based on federal reporting in those tax years. The Taxpayer did not file a New Mexico tax return in those years, nor had she filed any federal tax returns. The Taxpayer argued...
Robert & Debbie Wade
24-05 The Taxpayers were assessed personal income tax for several tax years for which the Department believed they had not filed. The Taxpayers claimed that they had filed returns for each of the tax years in question and provided as evidence photocopies of their...
Gemini Las Colinas LLC
24-04 This case was first heard as D&O 19-30 and at that time the protest was denied. The decision was appealed to the Court of Appeals which determined that the Taxpayer had overcome the presumption of correctness and returned the case to the Administrative...
Jimmy Lopez
24-03 On September 19, 2022, the Department assessed the Taxpayer gross receipts tax, penalty and interest for periods in 2016 through 2019. On September 29, 2022, the Taxpayer submitted a protest of the assessment. The Taxpayer worked as an independent contractor...
Herbalife
24-01 On March 20, 2018, the Taxpayer was assessed for gross receipts tax, penalty and interest for periods 2009 through 2016. On May 10, 2018, the Taxpayer filed a timely protest of the assessment. The Taxpayer conceded that they owed the gross receipts tax and...
William C Gardner, DDS
24-02 On August 17, 2022, the Department issued 54 assessments to the Taxpayer for gross receipts tax and interest, and then, on August 23, 2022, issued two additional assessments. On September 27, 2022, the Taxpayer filed a timely protest of the assessments. The...
Tucker Midstream Inc
23-17 On October 17, 2022, the Department assessed the taxpayer for gross receipts tax, late penalty and interest. On November 30, 2022, the Taxpayer filed a timely protest of the assessment. The issue to be decided in the protest was whether the Taxpayer owed penalty...
Stronghold Construction
23-16 On August 16, 2022, the Department assessed the Taxpayer for penalty and interest for the tax period ending June 30, 2022. On October 25, 2022, the Taxpayer filed a timely protest with the Department. The Taxpayer agreed to the dates that the gross receipts tax...
Aspen Management Company Inc.
23-15 On July 19, 2018, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for periods starting in 2023 through 2017. On October 15, 2018, the Taxpayer filed a timely protest with the Department. The Taxpayer is a for-profit corporation...
Ethosenergy Light Turbines
23-14 On December 8, 2022, the Department issued the Taxpayer a partial denial of refund of gross receipts tax for periods from 2018 to 2020. On January 12, 2023, the Taxpayer filed a timely protest of the denial. The Department denied a portion of the refund from...
Mary Feldblum
23-13 On December 19, 2022, the Department assessed the Taxpayer for the tax period ending October 31, 2022, for penalty associated with gross receipts tax. On December 27, 2022, the Taxpayer filed a formal protest. The Taxpayer argued that they normally file...
Daniel & Terezinha McGlynn
23-12 On May 5, 2021, the Department assessed the Taxpayer for 2019 personal income tax, penalty, and interest. On June 19, 2021, the Taxpayer filed a formal protest of the assessment. The protest at issue is based on the credit for taxes paid that was claimed and...
Warriors Management LLC
23-11 On April 28, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. On July 1, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer’s protest addresses three issues: (1) is the loan in question “gross...
Trader Barbs Old Town LLC
23-10 On August 12, 2019, the Department assessed the Taxpayer for gross receipts tax for periods in 2013 through 2016. On November 12, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer sold jewelry out of her shop in Albuquerque and sometimes...
Vista Staffing Solutions
23-09 On March 21, 2019, the Department assessed the Taxpayer for gross receipts tax for periods from 2010 to 2017 as the result of an audit. On February 4, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer provides medical professional...