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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Michael Lunnon
09/20/2017 17-40 On March 6, 2017, the Department mailed an assessment for personal income tax, penalty and interest for periods starting January 1, 2011 through December 31, 2012. The Department received a formal protest on May 26, 2017. Prior to the assessment being...
Conagra Foods Food Ingredients Co. Inc.
09/15/2017 17-39 On February 25, 2013 the Department issued an assessment for corporate income tax, penalty, and interest for the reporting periods from May 31, 2008 through May 31, 2011. On March 14, 2013, the Taxpayer submitted a timely protest to the Department. As...
Permian Machinery Movers Inc.
09/13/2017 17-37 On December 17, 2015, the Department assessed the Taxpayer for corporate income tax, gross receipts tax, penalty, and interest. On March 16, 2016, the Taxpayer filed a timely formal protest with the Department. The Taxpayer rents, sells, buys, trades,...
State Construction
09/13/2017 17-38 On January 5, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the reporting periods starting January 1, 2010 through December 31, 2014. On February 3, 2017, the Taxpayer filed a timely formal protest letter...
Eastern Sunbelt Real Estate
08/31/2017 17_36 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax for the periods starting January 1, 2011 and ending December 31, 2012. On April 21, 2016 the Taxpayer filed a timely formal protest with the Department. The Taxpayer was...
All Medical Personnel Inc.
08/08/2017 17-35 On May 5, 2016, the Department issued an assessment for gross receipts tax, penalty, and interest for the periods starting March 31, 2009 and ending September 30, 2015. The Taxpayer filed a timely protest of the assessment on July 27, 2016. The...
Michael Trujillo
07/31/2017 17-33 On April 30, 2015, the Department assessed the Taxpayer for personal income tax, penalty, and interest for the tax years 2007 through 2013. On July 29, 2015, the Taxpayer filed a timely protest with the Department. On October 9, 2015, the scheduled...
Peabody Coalsales Company
07/31/2017 17-34 On February 27, 2016, the Department denied the Taxpayer’s claim for refund for periods 2011 through 2012. The Taxpayer filed a timely a timely protest on April 21, 2016. The issue to be decided is if the Taxpayer is entitled to deduct sales of coal...
Martin D. Moore Eunice Sports Broadcasting
06/30/2017 17-32 On February 17, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. The initial assessment was never protested. On March 2, 2017, the Department issued a warrant of levy for the unpaid amount due. On March 14,...
David B. Graham
06/29/2017 17-31 On December 13, 2016, the Department assessed the Taxpayer for personal income tax, interest, and penalty for the periods January 1, 2009 through December 31, 2015. On March 3, 2017, the Taxpayer filed a formal protest with the Department. In 2011,...
Kelly A. Day
06/28/2017 17-30 On September 7, 2016, the Department issued a notice of assessment and demand for payment for the tax year 2009. On August 31, 2016, the Department issued a notice of assessment and demand for payment for the tax year 2010 and 2011. On September 22,...
Dustin R. and Clarissa Ptolemy
06/21/2017 17-29 On December 5, 2016, the Department issued an assessment for personal income tax, interest, and penalty for the periods starting January 1, 2011 through December 31, 2015. On February 15, 2017, the Taxpayers submitted a formal protest letter which was...
Hyundai Corporation USA
06/14/2017 17-28 On August 12, 2016, the Department issued a Notice of Assessment of Taxes and Demand for Payment of withholding tax penalty and interest for the period ending June 30, 2016. The formal protest was received by the Department on October 4, 2016. The...
The Local Vapory
06/12/2017 17-27 On September 22, 2016, the Department issued a Notice of Assessment of Taxes and a Demand for Payment letter to the Taxpayer. The Taxpayer denied ever receiving the notice and therefore never protested the assessment. On January 5, 2017, the...
A Team Productions
05/31/2017 17-26 On October 21, 2016, the Department denied the Taxpayers September 14, 2016 untimely submission of a written protest of an assessment. On November 10, 2016, the Taxpayer filed a formal protest for the Departments denial of protest. The original...
Louie Casias
05/30/2017 17-25 On June 24, 2013, the Department issued an assessment for gross receipts tax to the Taxpayer for the periods from March 2006 through September 2011. The Taxpayer filed a protest to the assessment that was later withdrawn. The Taxpayer worked with the...
Aventis Pharmaceuticals Inc. & Sanofi-Synthelabo, Inc
05/19/2017 17-23 On April 4, 2013, the Taxpayers were assessed for corporate income tax, penalty, and interest for the reporting periods starting December 31, 2007 through December 31, 2009. On May 3, 2013, the Taxpayers collectively filed a written protest. The...
Donald W. Krumrey
05/12/2017 17-22 On August 3, 2016, the Department assessed the Taxpayer for underpayment penalty of personal income estimated payments for the 2015 tax year. The Taxpayer paid the assessed penalty and filed an application for refund with the Department on October 9,...
Russell and Anne Farrell
04/28/2017 17-21 On June 23, 2009, the Department assessed the Taxpayers for gross receipts tax, penalty, and interest for reporting periods for the 2006 and 2005 tax year. The Taxpayers filed a formal protest on July 16, 2009 and the Department acknowledged that...
Mohamed B. Aswald, M.D., P.C
04/14/2017 17-19 The Taxpayer submitted a claim for refund on November 4, 2015 for an overpayment of gross receipts taxes for reporting periods from February to December of 2012. On November 18, 2015, the Taxpayers claim for refund was denied by the Department due to...