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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Tent Rock Inc.
04/03/2014 14-11 The Taxpayer has a history of filing and paying its CRS taxes in a timely manner. However, for the tax period ending February 28, 2013, the taxpayer timely paid its CRS taxes, but forgot to submit an electronic return. For the tax period ending July...
Healing Through Hypnosis
03/31/2014 14-09 On January 14, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the period ending on December 31, 2006. The Taxpayer filed a protest of the assessment. The Taxpayer is a sole proprietorship that was formed...
Rohana Calnaido
03/17/2014 14-08 In 2012, the Department assessed the Taxpayer for personal income tax, penalty and interest for income tax periods ending December 31, 2008 and December 31, 2009. The Taxpayer protested the assessments. For the years in question, the Taxpayer was a...
Marcus E. Scott
02/28/2014 14-06 The Taxpayer is a delinquent taxpayer with an outstanding tax liability. On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer’s unpaid tax liability. The bank surrendered...
JLK Transportation, LLC
02/24/2014 14-05 On January 26, 2012, the Department selected the Taxpayer for a Weight Distance Tax Audit for the reporting periods from January 1, 2009, through December 31, 2011. During the audit, the Department determined that the Taxpayer had underreported its...
Andrus A. Lesansee
02/11/2014 14-03 The Taxpayer is an enrolled member of the Zuni Pueblo, who resided on Zuni Pueblo prior to and after his service with the United States Navy. During his military service, he remained domiciled on Zuni Pueblo. On November 18, 2011, the Taxpayer...
RAC Transport Co. Inc.
01/30/2014 14-02 The Taxpayer is a freight shipping company who operates in New Mexico. The Taxpayer was selected for Weight Distance Tax audit for 2009, 2010 and 2011. There is no dispute that the Taxpayer reported all traveled mileage during the audit period. The...
Skelsey-Smith, Inc.
01/28/2014 14-01 The Department issued an assessment to the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period June 30, 2004 through June 30, 2009. During the period at issue, the Taxpayer provided painting services of heavy equipment for...
River Source Inc.
12/13/2013 13-39 The Taxpayer provides educational programs and outdoor science activities to schools across New Mexico. The Taxpayer had always been timely with CRS filings and payments, from its formation in 1997 until the reporting periods ending in June and July...
Timothy and Teresa Martin
12/09/2013 13-38 As Texas residents, the Taxpayers did not originally file New Mexico personal income tax returns for the relevant tax years: 2007, 2008, 2009 and 2010. The Department received information that Mrs. Martin had earned income as a teacher in New Mexico...
New Mexico Orthopedic Association
12/02/2013 13-37 For the February, March and April 2013 periods, the Taxpayer remitted gross receipts tax to the Department, but did not file CRS-1 Forms. When this error was discovered, the Taxpayer filed the CRS-1 Forms on June 14, 2013. On July 8, 2013, the...
James and Nora Tutt
11/27/2013 13-36 On December 15, 2009, the Department issued five notices of assessment to the Taxpayers for unpaid personal income tax, penalty and interest, for the periods ending December 31, 2002, through December 31, 2006. The Taxpayers protested the...
Alan Uffenheimer
11/06/2013 13-34 On April 28, 2010, the Department sent the Taxpayer assessments for gross receipts tax, penalty and interest for 2005 and 2006, after determining that the Taxpayer was a non-filer for gross receipts tax for those periods. On August 20, 2010, the...
Easter Seals El Mirador
11/05/2013 13-35 ?The Taxpayer is a non-profit organization who was required to file its monthly returns electronically beginning in 2011. The Taxpayer continued to file paper returns, and failed to file electronically from September 2011 through September 2012. For...
K and N Welding
11/04/2013 13-33 On May 28, 2010, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period ending 2006. The assessment was the result of a limited scope audit conducted by the Department, after a discrepancy was...
Albuquerque Tents, LLC
10/29/2013 13-30 After an audit, on November 30, 2012, the Department assessed the Taxpayer for gross receipts tax and interest for the CRS reporting periods January 31, 2006 through June 30, 2010. The Taxpayer filed a protest to the assessment. The Taxpayer is in...
Yvonne C. Gomez
10/29/2013 13-32 On April 15, 2007, the Taxpayer filed a New Mexico personal income tax return for tax year 2006 that showed tax due to the Department. The Taxpayer submitted her payment with the return. The Department determined that the Taxpayer failed to claim a...
James Otero and Tanja Ford
10/28/2013 13-31 The Taxpayers were engaged in business in New Mexico in 2005 and 2006 in a vehicle washing service. The Department determined that the Taxpayers were non-filers for gross receipts tax for 2005 and 2006. On May 25, 2010, the Department assessed the...
Rodolfo V. Franco
10/10/2013 13-29 On April 25, 2007, the Department assessed Taxpayer for personal income tax, penalty and interest for the personal income tax period ending December 31, 2003. Taxpayer protested the assessment, arguing he was not a New Mexico resident in 2003 because...
Mountain Moving and Storage Inc.
10/03/2013 13-28 The Taxpayer was engaged in a storage business from 1999 through 2008, and it filed and paid gross receipts tax for this period. In 2013, another business owner informed the Taxpayer that its gross receipts taxes were deductible. In March 2013, the...