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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Matthew Marshall RJ Handyman
01/19/2017 17-05 On July 30, 2015 the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the reporting periods June 1, 2012 through December 31, 2012. The Taxpayer filed a timely protest with the Department which was received on October...
CORE
01/09/2017 17-03 On May 17, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for periods from March 31, 2010 through October 31, 2015. The taxpayer filed a timely protest letter July 28, 2016. During the tax periods at issue,...
Autoglass Technologies, LLC
01/09/2017 17-04 On September 9, 2015 the Department assessed the Taxpayer as a successor in business. On October 6, 2015 the Taxpayer filed a timely written protest. The issue to be determined in the hearing was whether the Taxpayer is liable under the assessment as...
17-02 Diamond T US Mail Services Inc.
01/04/2017 17-02 On December 28, 2015, the Department denied the Taxpayer’s claim for refund for the CRS reporting period ending July 31, 2015. On January 8, 2016, the Department received the Taxpayer’s protest of the Departments denial of claim for refund. The...
Hilario Leos & Christina Luchetti-Leos and C&R Nutritional Club
12/19/2016 16-57 On July 20, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2010 through December 31, 2012 for account A and January 1, 2012 through December 31, 2012 for account B. On August...
ATC Healthcare Services Inc.
11/30/2016 16-55 On August 16, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 31, 2004 through August 31, 2010. On November 13, 2012, after having been granted an extension to...
US Field Service Inc.
11/30/2016 16-56 On June 16, 2010, the Department assessed the Taxpayer for gross receipts tax and interest for the CRS reporting periods from December 31, 2004 through December 31, 2006. On August 6, 2010, the Taxpayer filed a protest to the assessment. During the...
Joseph D. & Rebecca A. Chwirka
11/29/2016 16-54 On August 10, 2016, the Department assessed the Taxpayer an underpayment penalty for Personal Income Tax for the tax year ending December 31, 2015. On August 23, 2016, Ms. Chwirka filed a protest of the assessment. The Taxpayer’s were married for 36...
Good Karma Art & Design
11/18/2016 16-53 On June 15, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013. On June 28, 2016, the Taxpayer filed a protest. The Taxpayer was providing...
Emily W. Metzloff
11/14/2016 16-52 On July 29, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2012 through December 31, 2013. This assessment came about after the Department detected a mismatch between income...
James R. Hellerman
10/28/2016 16-51 On February 3, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the 2011, 2012 and 2013 tax years. On February 11, 2015, the Taxpayer filed a protest to the assessment. The Taxpayer admitted that he and...
A & W Restaurants, Inc.
10/17/2016 16-49 On September 27, 2013, the Department assessed the Taxpayer for gross receipts tax and interest for the periods from June 30, 2007 to December 31, 2011. The Taxpayer filed a protest of the assessment on December 23, 2013. The Taxpayer entered into...
Anthony Martinez
09/30/2016 16-48 On April 27, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013. On May 13, 2016, the Taxpayer filed a protest. A healthcare company was...
Sonja Foote
09/28/2016 16-47 On April 11, 2016, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013. On May 2, 2016, the Taxpayer filed a protest. The Taxpayer and her husband...
Hector Martinez
09/23/2016 16-46 On April 1, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2009 through December 31, 2013. On April 12, 2016, the Taxpayer protested the Department’s assessment. ...
SMPC, P.A.
09/15/2016 16-45 On December 1, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013. On December 15, 2014, the Taxpayer protested the assessment. The...
Market Scan Information Systems, Inc.
09/12/2016 16-44 On March 4, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the periods from January 31, 2007 through September 30, 2011. On April 24, 2013, the Taxpayer filed a formal protest letter. The Taxpayer sells...
David M. Gonzales
09/09/2016 16-43 On November 16, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2014. On January 14, 2016, the Taxpayer filed a protest. The Taxpayer is a...
Weil Construction Inc.
08/17/2016 16-42 On November 25, 2014, the Taxpayer filed an application for refund of gross receipts tax for the periods from October 1, 2012 through December 31, 2013. The Department took no action on the request for refund within 120 days of its filing. On June...
Gutierrez Aggregate Systems LLC
07/27/2016 16-40 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012. On May 2, 2016, the Taxpayer filed a protest. In 2012, the Taxpayer was...