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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Russell Burris & Janice Silva
12/31/2014 14-47 On June 4, 2014, the Department assessed the Taxpayers for gross receipts tax, penalty and interest for the reporting periods ending on December 31, 2007, 2010, and 2011. The Taxpayers jointly filed personal income taxes for the years in question,...
Shawn & Lindy Edwards
12/29/2014 14-44 On September 3, 2009, the Department assessed the Taxpayers for gross receipts tax, penalty and interest for the tax years ending December 31, 2005 and December 31, 2006. The Taxpayers filed a protest to the assessments A brief hearing was held on...
Covenant Transportation Group Inc.
12/29/2014 14-45 This Decision and Order was withdrawn and an amended Decision and Order, number 15-11 was issued in its place on March 24, 2015. Back to Tax Decisions & Orders
Torrance County Counseling, LLC
12/29/2014 14-46 On March 31, 2014, the Department issued two assessments to the Taxpayer for gross receipts tax and interest, for the tax periods from January 31, 2008 through July 31, 2010, and from June 30, 2008, through June 30, 2013. On June 9, 2014, the...
Kevin H. Pham dba Pro Nails
12/23/2014 14-42 On June 6, 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. The Taxpayer is...
Golf New Mexico / Golf West
12/23/2014 14-43 On February 11, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest, for the tax years ending December 31, 2008 and December 31, 2009, after determining through a federal mismatch that the Taxpayer...
Christopher X. O’Conner
12/22/2014 14-41 Reissued as 15-3 Back to Tax Decisions & Orders
Edward Chavez
12/17/2014 14-40 On August 21, 2014, the Department issued three assessments to Taxpayer, for gross receipts tax and interest for the tax periods ending December 31, 2008, 2009, and 2010. On August 28, 2014, the Taxpayer protested the assessments. During the years...
Kevin Fenner
12/15/2014 14-39 On February 27, 2007, the Department assessed the taxpayer for personal income tax, penalty and interest for the tax period ending on December 31, 2003. The Taxpayer filed a timely protest to the assessment. On November 20, 2013, the Department...
Kathleen Franklin
12/05/2014 14-38 On January 13, 2014, the Department assessed the Taxpayer for personal income tax, penalty, and interest, for the tax periods ending on December 31, 2010, 2011, and 2012. On January 31, 2014, the Taxpayer filed a formal protest to the assessments. ...
Southwest Copy Systems, Inc.
12/04/2014 14-37 On December 21, 2005, the Department assessed the Taxpayer for gross receipts tax and interest for the tax period of January 31, 1998 through March 21, 2003. On January 18, 2006, the Taxpayer filed a protest to the assessment. The Taxpayer is in the...
The GEO Group, Inc.
11/25/2014 14-36 On December 28, 2012, the Taxpayer timely filed a claim for refund of gross receipts tax for the periods of December 31, 2008, through December 31, 2009. The Department took no action to approve or deny the claim within 120 days. On July 24, 2013,...
Cornell Corrections of Texas
11/20/2014 14-35 On December 28, 2012, the Taxpayer timely filed a claim for refund of gross receipts tax for the periods of December 31, 2008, through December 31, 2009. The Department took no action to approve or deny the claim within 120 days. On July 24, 2013,...
Richard Lopez
10/08/2014 14-34 On March 17, 2014, the Department served a warrant of levy to a bank that had accounts with the Taxpayer’s name on them. On April 23, 2014, the Taxpayer’s sister filed a protest regarding the levy. The Taxpayer died on September 7, 2013. His sister...
BBCB, LLC
09/22/2014 14-33 The Taxpayer is a regional developer for a corporation based in Arizona. The Taxpayer’s principal place of business is in Bernalillo County, New Mexico. As a regional developer, the Taxpayer sells licenses to franchisees, helps the franchisees with...
Roger & R. Louise Bumstead
08/18/2014 14-32 On April 4, 2014, the Department sent the Taxpayers a Return Adjustment Notice. On May 20, 2014, the Taxpayers protested the notice. On April 1, 2013, the Taxpayers submitted their 2012 personal income tax return, and payment for their outstanding...
Rochelle B. Young
08/13/2014 14-30 On January 8, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting periods ending on December 31, 2011, and December 31, 2012. On February 26, 2014, the Taxpayer filed a protest to the...
Gloworks Trucking
08/13/2014 14-31 On October 23, 2013, the Department assessed the Taxpayer for Weight Distance Tax, civil negligence penalty, interest, and Weight Distance Tax underreporting penalty for the Weight Distance Tax reporting periods of March 31, 2007, through December 31,...
Melinda L. Schramm
07/16/2014 14-29 On February 27, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting period ending on December 31, 2010. On March 25, 2014, the Taxpayer filed a protest to the Department’s assessment....
Santa Fe Cigar Co.
07/07/2014 14-28 On November 30, 2010, the Department assessed the Taxpayer for tobacco products tax and interest for the reporting periods between May 31, 2006, and December 31, 2009. This assessment resulted from an audit done of the Taxpayer by the Department,...