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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S.J. Tile
10/27/2016 16-50 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. The Taxpayer filed a protest to the assessment on May 20, 2016. On March 21,...
Jimmy Stuart
05/31/2016 16-22 On December 11, 2015, the Department assessed the Taxpayer for withholding tax, penalty and interest for the CRS reporting periods between January 1, 2010 and December 31, 2012. On February 15, 2016, the Taxpayer protested the assessment. In his...
Emcore Solar New Mexico, LLC
05/26/2016 16-21 On December 18, 2013, the New Mexico Environment Department granted the Taxpayer a Certificate of Eligibility for the Taxpayer’s qualified generating facility. The Taxpayer is listed as the only financial entity holding an interest in its qualifying...
Robert G. Hooper
05/25/2016 16-20 On October 26, 2015, the Department denied the Taxpayer’s October 16, 2015 submission of a protest related to three assessments dated February 9, 2015. On November 10, 2015, the Taxpayer submitted a protest of the Department’s denial. On February 9,...
Linda Wasko
05/20/2016 16-18 On October 6, 2015, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2012 through June 30, 2012, and from July 1, 2012 through December 31, 2012. On...
Reggie Olguin
05/20/2016 16-19 On February 3, 2016, the Department denied the Taxpayer’s January 28, 2016 submission of the protest letter originally dated January 11, 2016 as untimely. On March 4, 2016, the Taxpayer submitted a formal protest of the Department’s denial. On...
Bogle Management Co., Inc.
05/16/2016 16-17 On December 19,2007, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2000 through June 30, 2006. On January 24, 2008, the Taxpayer filed a protest to the assessment. The Taxpayer...
Mountain Liquors LLC
05/11/2016 16-15 On September 9, 2015, the Department assessed the Taxpayer for tax, penalty and interest as a successor in business to Trail House Enterprise LLC. On September 22, 2015, the Taxpayer protested the assessment. The Taxpayer is a limited liability...
HealthSouth Rehabilitation
05/11/2016 16-16 In late 2014 and early 2015, the Taxpayer applied for refunds of gross receipts tax for three tax periods. The Department denied two of these refunds on the basis that the Taxpayer was a hospital and failed to meet the definition of “health care...
Sol Bookkeeping Services, Inc.
05/09/2016 16-13 On October 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest as a successor in business. On December 7, 2015, the Taxpayer filed a protest to the assessment. The Taxpayer began doing business in 2009. The...
John & Susan Grazier
05/09/2016 16-14 The Taxpayers failed to timely file their New Mexico personal income tax returns for tax years 2008, 2009 and 2010. They filed these returns on or about November 19, 2015, claiming a refund for each tax year. The Department denied the refund...
Hubbard Lovell & Co.
04/26/2016 16-12 On June 29, 2015, the Department issued two assessments to the taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2011 through December 31, 2011 and from June 1, 2012 through December 31, 2012. On...
Pete’s Top Quality Landscaping, LLC
04/25/2016 16-11 On August 14, 2015, the Department assessed the Taxpayer for the tax periods from January 31, 2008 through July 31, 2014. The assessment was for gross receipts tax, withholding tax, and compensating tax, as well as penalty and interest on each of...
Video Factory
04/06/2016 16-10 On January 10, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period ending on December 31, 2008. On February 8, 2013, the Taxpayer filed a protest of the assessment. The Taxpayer is a video...
Elizabeth O. Brower
03/18/2016 16-09 On July 31, 2015, the Department assessed the Taxpayer penalty for underpayment of estimated tax for the 2014 tax year. On October 7, 2015, the Taxpayer filed a formal protest of the assessment. In 2014, the Taxpayer was required to make estimated...
Love Tree Builders
03/15/2016 16-08 On July 30, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2012 through December 31, 2012. On August 6, 2015, the Taxpayer protested the Department’s assessment. ...
David and Kristine Greig
03/07/2016 16-07 On October 15, 2015, the Department denied the Taxpayers’ request for refund regarding an overpayment of New Mexico personal income tax (PIT) in 2008. On November 16, 2015, the Taxpayers filed a formal protest letter. For the 2008 tax year, the...
Frank’s Electric LLC
02/18/2016 16-05 On July 8 and 15, and on August 5, 2015, the Department issued several assessments to the Taxpayer for gross receipts tax, withholding tax, penalty and interest for CRS reporting periods ending on May 31, 2012 through the period ending on January 31,...
Ricardo D. Romero
02/18/2016 16-06 On October 1, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012. On November 16, 2015, the Taxpayer protested the assessment. The...
That’s the Key
02/10/2016 16-04 On October 7, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2011. On October 9, 2015, the Taxpayer protested the assessment, asking that...