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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Apex New Mexico Distributer LLC
09/12/2013 13-23 On June 26, 2012, following an audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period ending on December 31, 2009. The Taxpayer filed a formal protest to the assessment. The Taxpayer produced a...
Granding Testing Lab, Inc.
08/16/2013 13-22 The Taxpayer provides geotechnical engineering and testing services in New Mexico. The Department assessed the Taxpayer for gross receipts tax and interest for the tax periods January 31, 2000 through October 31, 2005. The Taxpayer was also assessed...
Aileen and David Wong
08/13/2013 13-21 In May 2013, the Department sent six assessments to the Taxpayers for personal income tax, penalty and interest. The taxable years covered in the assessments were the years ending December 31, 2008 through December 31, 2011. The Taxpayers filed a...
Emcore Corporation
08/06/2013 13-20 The Taxpayer prepared and signed an application for an Alternative Energy Product Manufacturer’s Tax Credit on July 24, 2011. The Taxpayer did not mail that application to the Department until December 21 2011. The Department received the application...
Kevin St. John
07/31/2013 13-19 In 2006, the Taxpayer worked as an employee in the film and ski industries, as well as an independent contractor in the film industry. Under its tape match program with the IRS, the Department found a discrepancy between the Taxpayer’s reported 2006...
Henry & Krystyna Kalka
07/25/2013 13-18 In 2007, the Taxpayers made $6000 in estimated payments for personal income tax. When they filed their 2007 New Mexico Personal Income Tax return, they listed only $3000 in estimated payment. The Taxpayers’ error resulted in an overpayment of their...
Rio Grande Electric Co. Inc.
06/10/2013 13-16 The Taxpayer is an electrical contractor that installs lighting fixtures, wiring, telephone lines, and other related items, on behalf of its customers. In 2007, the Department selected the Taxpayer for an audit of gross receipts tax for reporting...
Wesley K. Miller – W&T Miller
06/03/2013 13-15 On March 4, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for receipts received as an independent contractor, on which gross receipts tax was not paid for the years ending December 31, 2005, and December 31,...
Ann Lodge, Ph.D.
05/30/2013 13-14 The Taxpayer is a psychologist who provided contract services to the Los Lunas School District in 2005 and 2006. The Taxpayer did not file gross receipts tax for those years. On July 9, 2009, the Department assessed the Taxpayer for gross receipts...
Alan Moya
05/17/2013 13-13 In 2008 and 2009, the Taxpayer worked as a subcontractor performing home inspections exclusively for one home inspection company. On June 25, 2012, the Department sent the Taxpayer a Notice of Limited Scope Audit Commencement. The notice informed...
Case Manager – Teresa Maestas
05/15/2013 13-12 The Taxpayer has worked as an independent contractor providing case-management services to developmentally disabled clients since October 2007. The company with which the Taxpayer contracts resells the Taxpayer’s services in its regular course of...
Vincent & Tesslin Vigil
05/13/2013 13-11 In 2007, the Department sent notices to the Taxpayers, notifying them that they were non-filers for personal income tax for the 2001, 2002 and 2003 tax years. The Taxpayers then hired a tax preparer to assist them with filing those returns. The...
West Rock Inc.
04/30/2013 13-10 The Taxpayer is a corporation engaged in the business of providing automobile repossession/recovery services to financial institutions, other lenders and dealers. On November 30, 2006, the Department selected the Taxpayer for a field audit for the...
Pauline Gee
04/11/2013 13-9 The Department sent the Taxpayer a notice of limited scope audit as a result of the tape match with the IRS, which showed that the Taxpayer reported Schedule C business income in 2008 and 2009 that was not reported as gross receipts. Upon completion...
Collin Sanchez
04/09/2013 13-8 The Department assessed the Taxpayer for personal income tax, penalty and interest for the personal income tax periods ending December 31, 2003, through December 31, 2007. These assessments were based upon an audit, and the Taxpayer’s claimed business...
Mariah Affentranger
03/11/2013 13-7 The protesting Taxpayer received two assessments that the Department issued to a company for unpaid gross receipts tax, penalty and interest. The assessments were sent to the Taxpayer’s address, but were for a sole proprietorship owned by her...
Southern Oasis, Inc.
03/06/2013 13-6 The Taxpayer is an S corporation who provides consulting and management services for the solid waste industry, primarily to government entities. The Taxpayer provided timely Type 5 NTTCs to the Department, which the Taxpayer had accepted in good faith...
Hamza Bendera/Marrakech Express
03/04/2013 13-5 The Taxpayer operated a shop in New Mexico in 2008 and 2009, that sold pipe tobacco, cigarettes, pipes and other smoking accessories. The Taxpayer failed to pay the Tobacco Products Tax (TPT) on pipe tobacco that he purchased from June 2008 through...
Steve & Sheila Lambert
02/25/2013 13-4 The Taxpayers moved to New Mexico in the fall of 2006, and were full-time residents for tax year 2007. The Taxpayers filed a New Mexico income tax return for tax year 2007, but did not report retirement income from South Dakota or interest income on...
William Wanker
02/15/2013 13-3 The Taxpayer is a sole proprietorship, registered in New Mexico, who performs consulting and research services related to public education. In 2007, the Taxpayer entered into a contract with a Colorado corporation to work as an independent contractor...