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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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...
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...