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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Donald Coleman dba Building Trades
02/15/2013 13-2 The Taxpayer is in the construction business in New Mexico. Because of a Schedule C mismatch between the Taxpayer’s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer...
Unique Dental Laboratory LLC
01/22/2013 13-1 The Taxpayer was a small dental laboratory that provided services to local dentists. The Taxpayer did not invoice for gross receipts taxes on the services she provided to local dentists. The Taxpayer apparently possessed that requisite Nontaxable...
Donald Coleman dba Building Trades
02/15/2013 13-2 The Taxpayer is in the construction business in New Mexico. Because of a Schedule C mismatch between the Taxpayer’s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer...
Home Security Systems and Industrial & Commercial Security Systems
12/31/2012 12-26 The Taxpayers are two corporations, with one common president and owner. Taxpayers doe business in Albuquerque and have been registered for Combined Reporting System numbers for over 20 years. Taxpayers design, pre-wire, install, service and monitor...
Burlington Northern Santa Fe Corp.
12/28/2012 12-01 The Taxpayer was the subject of a federal audit for the tax years 1995 through 1999. On November 3, 2008, the Taxpayer filed amended New Mexico corporate income tax returns for those tax years to reflect the final IRS adjustments on income for those...
Mark Kilcoyne
12/20/2012 12-25 On July 31, 2009, the Department assessed the Taxpayer for 2008 personal income tax, penalty and interest. The Taxpayer filed a protest to the assessment. At the hearing, the Taxpayer argued that he relied on Department forms, instruction and tax...
Casias Trucking
11/20/2012 12-24 The Taxpayer is a trucking business in Albuquerque who hauls sand, gravel asphalt and demolition materials. The Taxpayer filed weight distance returns and paid weight distance tax for the audit period in question. On December 8, 2010, the Department...
Cordero Transport
11/19/2012 12-23 The Taxpayer is a trucking company that transports cargo, including landscaping goods and agricultural commodities. On December 31, 2008, the Department sent notice to the Taxpayer that the Department had selected the Taxpayer for audit of Weight...
Computer Square, Inc.
10/17/2012 12-22 The Taxpayer was engaged in business in New Mexico selling software licenses and services from 2001 through 2006. The Taxpayer filed gross receipts tax returns with the Department for the tax periods from July 1, 2001 through September 20, 2002. The...
Tom Conway
10/04/2012 12-21 The Taxpayer was a resident and domicile of Las Cruces, New Mexico for at least the ten years before 2004. He ran his own business in Las Cruces until 2003. After closing his business, the Taxpayer sought work for needed income and medical insurance...
Hank Gallegos Trucking
09/27/2012 12-20 The Taxpayer provides hauling services and construction services, including demolition, earth work and roadwork. The business was organized as a sole proprietorship from 1995 through 2003, and as a corporation from December 31, 2003 to the present....
Edward J. Clah & Melvina Murphy
09/21/2012 12-19 The Taxpayer is an enrolled tribal member of the Navajo Nation. He is a member of the Iyanbito Chapter, about 20 miles east of Gallup, NM. The Taxpayer’s wife is also an enrolled member of the Navajo Nation, Iyanbito Chapter. Although she is listed...
Navajo Refining Company
08/31/2012 12-18 The Taxpayer claimed a refund of New Mexico Special Fuel Suppliers Tax and Petroleum Products Loading Fee for tax periods January 2007 through March 2007. During that period, the Taxpayer operated a refinery in Artesia, where it refined diesel fuel....
Albuquerque Valve & Fitting Co.
07/19/2012 12-17 The Taxpayer sells tangible personal property in New Mexico. On August 30, 2007, the Department notified the Taxpayer of an audit for gross receipts, compensating tax, and worker’s comp fee for reporting periods July 2004 through August 2007. In...
Louis Ortega dba Perfection Flooring Maintenance
07/09/2012 12-16 The Taxpayer provides floor maintenance services in New Mexico. Based on a Schedule C tapematch, the Department conducted a limited scope audit of the Taxpayer’s 2005 and 2006 gross receipts in 2009. Based upon the Department’s findings, the...
St. Mary Land & Exploration Company
06/28/2012 12-14 The Taxpayer timely filed a corporate income tax return on September 15, 2006. On June 24, 2009, the Taxpayer filed an amended corporate income tax return to reflect changes in apportionment percentages and to include New Mexico income tax withheld...
American Medical Alarms, Inc.
06/26/2012 12-15 The Taxpayer is a corporation domiciled in Illinois, who sells medical alarm monitoring services. It began selling these services in New Mexico in January 2000. In January 2008, the Taxpayer registered with the Department and began filing and...
Club 33, Inc.
06/11/2012 12-13 Taxpayer was selected for an audit before August 2010. On August 30, 2010, Taxpayer’s President submitted a Tax Information Authorization designating their attorney as Taxpayer’s representative. On August 31, 2010, the Department generated three...
Stuart Schoenmann and Charlotte Coulombe
04/09/2012 12-12 ?The Taxpayer was a resident of New Mexico in 2009 and 2010, and during that time was a member of an LLC and served as Chief Executive Office (CEO) for the LLC. For his duties as CEO, the Taxpayer received guaranteed payments, and as a member of the...
Mark Serros
03/30/2012 12-10 The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011. After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011. On October 4, 2011, the Department...