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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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...
Abelardo Ortiz
03/21/2012 12-11 The Taxpayer was engaged in a picking and harvesting business in New Mexico in 2008. The Taxpayer paid gross receipts tax to the Department for 2008. He then learned that his gross receipts were subject to a deduction under Section 7-9-59 NMSA 1978,...
Carlos Chavez dba Mayan Construction
03/12/2012 12-09 The Taxpayer operated a concrete service construction company as a sole proprietorship in New Mexico from May 1996 through December 2005, deactivating the CRS number. He then incorporated the business and obtained a new CRS number for that...
Shotblast Southwest Inc.
02/27/2012 12-08 The Taxpayer is an S corporation organized in New Mexico, who provides a service of shotblasting commercial concrete flooring and coating them with epoxy or urethane. The Department audited the Taxpayer for tax periods January 31, 2002, through March...
Silvercreek Material, LLC
02/17/2012 12-07 The Taxpayer is registered to do business in New Mexico as a limited liability company. On December 26, 2006, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax periods from January 1, 2004 through September...
Silvercreek Material, LLC
02/17/2012 12-07 The Taxpayer is registered to do business in New Mexico as a limited liability company. On December 26, 2006, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax periods from January 1, 2004 through September...
Mico Services, LLC
02/14/2012 12-04 The Taxpayer was engaged in business in New Mexico in April 2010 and was required to file its gross receipts monthly. The Taxpayer filed its April 2010 filing with payment from gross receipts and withholding tax by mail on May 11, 2010. In February...
Express Packaging and Postal Service, Inc.
02/10/2012 12-06 The Taxpayer was engaged in business in New Mexico for that tax periods from January 1998 through August 2003. The Taxpayer was audited by the Department and the Department determined that the Taxpayer was a nonfiler or had underreported for most of...
Orion Technical Resources LLC
01/03/2012 12-02 The Taxpayer is a limited liability company created in 2006 as a small northern New Mexico female-owned business to facilitate bidding on a prospective contact with Los Alamos National Security (LANS). Taxpayer decided to partner with a company...
Benny Nevarez
12/02/2011 11-30 The Taxpayer worked for ten years as a plumber for Pronto Plumbers, Inc., in Las Cruces/Mesilla Park, New Mexico. The Taxpayer vested in Pronto Plumbers Profit Sharing Plan during his employment. In 2001, the Taxpayer’s employment with Pronto...
William & Diane Severns
12/02/2011 11-31 The Taxpayers, who were residents of New Mexico beginning at least in 1977, filed joint New Mexico personal income tax returns for tax years 1977 through 2000. For tax years 2001 through 2007, the Taxpayers did not file any personal income tax...
John & Bonnie Yearley
12/02/2011 11-29 The Taxpayers are a married couple who live together in Gallup, New Mexico. Mrs. Yearley is an enrolled tribal member of the Navajo Nation, a member of the Teesto Chapter in Arizona. In tax years 1999 through 2002, Mrs. Yearley earned her income...
Exerplay, Inc.
11/17/2011 11-28 The Taxpayer is a New Mexico based corporation whom the Department initiated an audit of for gross receipts tax in March, 2005. The audit was completed in November, 2006, and an assessment was issued for gross receipts tax and interest for tax period...
William & Jane Kellerman
10/26/2011 11-27 On December 16, 2009, the Department assessed Taxpayers, a married couple filing jointly, for personal income tax, penalty and interest for tax years 2003 through 2006. One spouse has always been a New Mexico resident, while the other, William...
ADC Ltd. NM Inc.
10/18/2011 11-25 The Taxpayer was a New Mexico corporation, in the business of auditing and security services, who contracted with the various National Laboratories in New Mexico. In 1999, the Taxpayer entered into a subcontractor agreement with a division of...
Brewer Oil Company
10/18/2011 11-26 The Department notified the Taxpayer in February 2009 of its September 2006 fuel excise tax overpayment. A Department employee had offered to complete a spreadsheet explaining the overpayment. The Taxpayer never received the spreadsheet. The...
Jeannie L. Myers
10/11/2011 11-24 The Taxpayer has been a full-time resident of New Mexico on a fixed out-of-state retirement income since 2005. For each tax year through tax year 2009, the Taxpayer had a personal income tax liability that was slightly less than the $500 minimum...
Samuel O. Ponce
09/22/2011 11-23 The Taxpayer was issued one personal income tax assessment by the Department for tax year 1996. Sometime in 1998, the Department filed a recorded a Notice of Claim of Lien in Bernalillo County on the Taxpayer’s property based on the assessment. In...
Mark & Debra StangerMark & Debra Stanger
09/20/2011 11-22 On July 23, 2009, the Taxpayers were assessed for personal income tax principal, plus penalty and interest for the 2003, 2004 and 2005 tax years. The Taxpayers filed a written protest only as to the penalty and interest of the assessments, and paid...
Thomas J. Nagle
09/18/2011 11-21 The Taxpayer and his former wife failed to file a personal income tax return by April 16, 2007 for tax year 2006. On March 29, 2010, the Department assessed the Taxpayer for personal income tax, penalty and interest. On April 21, 2010, the Taxpayer...