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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Archaeological Support Svcs
12/30/2015 15-42 On August 3, 2015, the Department issue two assessments of $5 each to the Taxpayer. The assessments were penalty for not timely filing CRS-1 returns for the CRS reporting periods ending on September 30, 2014, and December 31, 2014. The Taxpayer...
Larry J. Gonzales
12/29/2015 15-41 On April 27, 2015, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for CRS reporting periods from January 1, 2008 through December 31, 2011. On June 8, 2015, the Taxpayer protested the assessments. ...
Jacob & Jeanne Kuriyan
12/17/2015 15-40 On January 13, 2015, the Department denied the Taxpayers’ claim for refund of 2009 New Mexico personal income tax. The letter stated that for the Department to consider such a claim, Section 7-1-26 NMSA 1978 requires that it be filed within three...
Irasema Cervantes Pettibone
12/16/2015 15-38 On July 7, 2015, the Taxpayer submitted a protest to the Department seeking approval for a claim for refund of 2008 personal income tax, a claim on which the Department never took any action to grant or deny. The Taxpayer submitted her 2008...
Christina L. Evaro
12/16/2015 15-39 On April 6, 2015, the Department denied the Taxpayer’s claim for refund of 2010 personal income taxes, citing that the statute of limitations had expired for the claim. On June 25, 2015, the Taxpayer protested the Department’s denial. The Taxpayer...
Family Workshop LLC / Jeffrey Burrows
12/08/2015 15-37 On March 17, 2015, the Department assessed the Taxpayer for workman’s compensation tax, penalty and interest for the tax periods from September 30, 2010 through December 31, 2013. On March 18, 2015, the Department assessed the Taxpayer for gross...
Santa Fe Baking Co.
12/07/2015 15-36 On March 11, 2015, the Department issued the Taxpayer six assessments for withholding tax, penalty and interest. On March 18, 2015, the Department issued an additional six assessments for gross receipts tax, penalty and interest. On June 17, 2015,...
Denise Thomas
11/17/2015 15-34 On July 14, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from April 1, 2011 through December 31, 2011. On July 28, 2015, the Taxpayer filed a protest to the assessment. During the period...
Brent’s HVAC & Plumbing
10/09/2015 15-33 In 1998, the owner of the Taxpayer began doing business as a corporation. That corporation was an air conditioning business that installed air conditioning units and ductwork for builders in new construction projects, as well as doing some air...
Elizabeth Brower
09/29/2015 15-31 On March 10, 2015, the Department denied the Taxpayer’s request for refund of an amount that was offset from her 2013 New Mexico personal income tax refund. The offset was done to satisfy a penalty for underpayment of estimated tax on her 2011 and...
Andrew Winton
09/29/2015 15-32 On January 28, 2010, the Department assessed the Taxpayer for withholding tax, penalty and interest for the tax periods from November 2008 through March 2009. On February 2, 2010, the Taxpayer filed a protest of the assessment. On February 26, 2007,...
Flat Landers Taxidermy
09/10/2015 15-30 On April 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2008 through December 31, 2008. On May 19, 2015, the Taxpayer protested the assessment. The...
Star Hospice, Inc.
08/11/2015 15-29 On December 22, 2014, the Department assessed the Taxpayer for tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013. On January 29, 2015, the Taxpayer protested the assessment. The Taxpayer was a...
Floyd & Anna Rivera
08/04/2015 15-28 On April 8, 2015, the Department assessed the Taxpayers for personal income tax, penalty and interest for the personal income tax period ending on December 31, 2010. On April 10, 2015, the Taxpayer filed a protest of the assessment. The Taxpayers...
Saiz Trucking and Earthmoving
07/27/2015 15-27 On February 9, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2004 through March 31, 2010. On February 13, 2012, the Taxpayer filed a protest to the assessment. The...
Bed Bath & Beyond, Inc.
07/22/2015 15-26 On November 26, 2013, the Taxpayer filed a claim for refund of penalty paid on gross receipts taxes from September and October 2011. On June 20, 2014, the Department denied the claim for refund. On July 8, 2014, the Taxpayer filed a protest to the...
James Szenasi
07/20/2015 15-25 On December 10, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods of January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1, 2011...
Francis J. Brown
07/15/2015 15-24 On December 16, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1,...
Lynda Q. Giang
07/14/2015 15-23 On November 7, 2014, the Department denied the Taxpayer’s request for refund on her 2008 personal income taxes. On December 4, 2014, the Department denied the Taxpayer’s request for refund on her 2009 personal income taxes. On January 5, 2015, the...
Strategic Consulting Associates
07/13/2015 15-22 On October 28, 2014, the Taxpayer filed a claim with the Department for a refund of gross receipts taxes for the reporting periods from January 1, 2006 through March 1, 2008. On November 10, 2014, the Department denied the Taxpayer’s claim for...