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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Harold’s Grading and Trucking, Co.
06/29/2015 15-20 On October 30, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest. The Taxpayer received that notice of assessment on October 31, 2014. The Taxpayer filed a protest to the assessment postmarked January 30, 2015. ...
Santa Fe Tow and Emergency Lock & Key
06/29/2015 15-21 The Taxpayers are two companies, one a limited liability company, the other a sole proprietorship, who share a common owner. On September 12, 2012, the Department assessed one of the Taxpayers for gross receipts tax, penalty and interest for the tax...
Caleb Dutton Dutton Diesel Repair
06/22/2015 15-19 On February 11, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods of June 30, 2009 through December 31, 2009; April 1, 2010 through December 31, 2010; and April 1, 2011 through December 31,...
CSW Contractors, Inc.
06/12/2015 15-18 On January 10, 2013, the Taxpayer applied for a refund for gross receipts taxes paid for tax periods May 1, 2012 through September 30, 2012. The Department granted a partial refund on September 11, 2013. The reasons provided for the partial denial...
Magnum Builders of New Mexico, Inc.
05/06/2015 15-16 On November 7, 2008, the Department issued an assessment to the Taxpayer for gross receipts tax, gross receipts tax penalty, gross receipts tax interest, compensating tax, compensating tax penalty, and compensating tax interest for the CRS reporting...
Gail Stefl
05/05/2015 15-15 On October 29, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax period ending on December 31, 2013. On January 21, 2015, the Taxpayer filed a protest to the assessment. While the protest was...
Sharon Ray
04/30/2015 15-14 On September 2, 2014, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax years ending December 31, 2008, 2009, 2010 and 2011. The Taxpayer filed a protest to the assessments on October 22,...
Walt Arnold Commercial Brokerage
04/27/2015 15-13 On November 20, 2014, the Department denied the Taxpayer’s application for a managed audit. On December 8, 2014, the Taxpayer protested the disqualification. After the Taxpayer filed a protest, the Department provided a letter stating that the...
Joseph and Carmen Garcia
04/13/2015 15-12 On October 31, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2008 through December 31, 2008; January 1, 2009 through December 31, 2009, January 1, 2010 through December 31,...
Covenant Transportation Group Inc.
03/24/2015 15-11 On December 29, 2014, Decision and Order No. 14-45 was issued in this matter. On January 28, 2015, a Motion for Reconsideration was filed by the Department. The motion was granted, the original Decision and Order was withdrawn, and this Amended...
John Widell
03/06/2015 15-10 On August 13, 2014, the Department issued four gross receipts tax assessments against the taxpayer for gross receipts tax, penalty and interest for the tax periods June 30, 2008 through December 31, 2008; April 1, 2009 through December 31, 2009;...
Mariah Ranch
03/05/2015 15-9 On April 3, 2014, the Department issued an assessment to the Taxpayer for gross receipts tax, penalty and interest for the tax period from June 1, 2009 through December 31, 2009. The Taxpayer filed a protest to the assessment. The Taxpayer in this...
Santa Lucia
02/23/2015 15-7 On August 8, 2014, the Department issued three assessments to the taxpayer for gross receipts tax, penalty, and interest for the tax periods ending December 31, 2009, December 31, 2010, and December 31, 2011. The Taxpayer filed a protest to the...
Southwest Mobile Service and Richard Cameron
02/23/2015 15-8 On December 21, 2009, the Department assessed the Taxpayer for workman’s compensation tax, penalty, and interest for the tax period from March 31, 2003, through March 31, 2008. On that date, the Department also assessed the Taxpayer for gross receipts...
Alon USA, LP
02/06/2015 15-4 On May 16, 2014, the Department issued the Taxpayer an assessment for penalty for the failure to timely file its combined fuel tax return for the period ending January 31, 2014. The Taxpayer timely paid its fuel taxes. At hearing, the Taxpayer’s...
Classic Cobwebs
02/06/2015 15-5 On September 22, 2014, the Department issued the Taxpayer two assessments for gross receipts tax, penalty, and interest for the tax years ending December 31, 2010, and 2011. The Taxpayer filed a protest to the assessments. The Taxpayer is in the...
Robert Wiles, dba Metaforms
02/06/2015 15-6 On November 3, 2009, the Department issued the Taxpayer two assessments for the gross receipts tax periods ending 2005 and 2006. The Taxpayer never protested the assessments and did not pay the assessments in full. The Taxpayer became a delinquent...
Christopher X. O’Connor
01/22/2015 15-3 On July 16, 2014, the Department issued the Taxpayer four assessments for gross receipts tax, penalty, and interest for the tax years ending December 31, 2008, 2009, 2010, and 2011. The Taxpayer filed a protest to the assessments. During the period...
Thomas & Leslie Hammack
01/12/2015 15-2 On January 3, 2014, the Department issued assessments for personal income tax and interest for tax years 2009 through 2012. The Taxpayers filed protests to these assessments. The Taxpayers filed New Mexico personal income tax returns for the tax...
Plumbwest Plumbing & Heating
01/07/2015 15-1 On September 20, 2013, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty and interest for the tax periods from January 31, 2006, to March 31, 2012. On November 12, 2013, the Taxpayer filed a protest to the...