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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Sunrooms Plus, Inc.
09/09/2011 11-20 The Taxpayer was a corporation doing business in New Mexico from 1989 until sometime in 2004. In February 2004, the Department began an audit of the Taxpayer using the bank deposit method of auditing. The audit period was from January 31, 2001...
Healthsouth Rehabilitation
09/06/2011 11-19 The Taxpayer filed a claim for refund for the gross receipts tax periods from January 2006 through December 2008 on October 8, 2009. On May 19, 2010, the Department sent the Taxpayer a letter indicating that the Department could not take action on...
Estate of Mary C. Satterla
08/29/2011 11-18 The Decedent and her husband were long time New Mexico residents. They filed personal income tax returns in New Mexico for tax years 1994 through 2000. In 2000, they moved to Oregon to be closer to their son. During their time in Oregon, they...
Aurelia Shorty
08/17/2011 11-17 The Taxpayer is an enrolled tribal member of the Navajo Nation, a member of a Chapter in Arizona. The Taxpayer is the only remaining immediate member of her family and is the only person with interest in their home site lease in Arizona, which the...
Paragon Acquisitions Inc.
08/01/2011 11-15 The Taxpayer was engaged in business in New Mexico for the tax periods from January 2004 through October 2009. The Taxpayer filed gross receipts tax returns for the tax periods, but either reported and deducted the entire amount, or filed zero gross...
Jesus Hernandez
07/27/2011 11-16 The Taxpayer provided services in New Mexico in 2005 and 2006. The Taxpayer failed to file gross receipts tax for those years. The Department determined that the Taxpayer was a non-filer through the federal tape-match with the Schedule C of his...
Economics of Dignity, LLC
07/07/2011 11-14 The Taxpayer is a single-member limited liability company, organized in New Mexico, whose purpose is starting new companies. The Taxpayer created a second limited liability company, World Wide Art Sellers, LLC (WWAS), whose membership included the...
Crystal Gonzales
06/10/2011 11-13 The Taxpayer was a self-employed model during tax years 2005 and 2006. The Taxpayer consulted with H&R Block to prepare her personal income taxes for those years. The Taxpayer’s federal income tax returns included Schedule C forms showing...
Behr Trucking
06/03/2011 11-11 The Taxpayer was engaged in providing hauling services for a construction project in New Mexico in 2006. The Taxpayer did not report or pay gross receipts taxes for 2006. The Department determined that there was a mismatch between Taxpayer’s gross...
Barnesandnoble.com llc
04/11/2011 11-10 The Taxpayer is a limited liability company in good standing organized under the laws of Delaware, with all of its operations, facilities and personnel located outside of New Mexico. The Taxpayer is a leading internet-based retailer of books, music,...
Tindall Corporation
03/17/2011 11-09 The Taxpayer is an “S” corporation, incorporated in South Carolina and doing business in New Mexico. The Taxpayer does not have a retail office, representatives, dealers, or a sales office in New Mexico. The Department conducted an audit of Taxpayer...
Lynette Baldwin
03/15/2011 11-08 The Taxpayer was a state-licensed jockey agent in tax years 2005 and 2006. The Taxpayer believed that her income, a percentage of her jockey-client’s purse earnings, was exempt from gross receipts taxes because she was a “horsemen” for purposes of...
Loranger Construction
03/14/2011 11-07 The Taxpayer was engaged in business in New Mexico in 2005 and 2006, providing installations to other companies, who resold those services to its customers. The Taxpayer did not report the proceeds of those services as part of its gross receipts....
Promoco
03/08/2011 11-06 The Taxpayer, operated a sole proprietorship business, having leased advertising space at the Four Corners Regional Airport in Farmington and re-leased that space to others. The agreement with the City of Farmington included language notifying the...
Joy Odom
02/10/2011 11-04 The Taxpayer was a New Mexico resident in 2005 and 2006 and received retirement income distributions in those years. The Taxpayer failed to file personal income tax returns with the Department for 2005 and 2006. The Department determined that the...
Southwest Abatement
02/09/2011 11-05 The Taxpayer was engaged in business in New Mexico in 2007 and was required to file and pay gross receipts tax monthly. The Taxpayer relied on its bookkeeper in 2007 to prepare and file the reports and payments. In March 2008, the bookkeeper’s...
Perkinelmer Inc. & subsidiaries
01/24/2011 11-02 The Taxpayer is a parent corporation for three subsidiary corporations. On or about September 15, 2000, each of the subsidiaries filed separate New Mexico corporate income tax returns for the 1999 tax year. The IRS later audited the Taxpayer, who...
Edward R. Marshall Jr.
01/07/2011 11-01 The Taxpayer moved to New Mexico in 2006 having earned income in both New Mexico and Nebraska. For the 2006 tax year, the Taxpayer filed a federal personal income return, indicating gross receipts on a Schedule C, filed a Nebraska return, but was a...
Sipapu Recreation Dev. II, LLC
12/21/2010 10-21 The Taxpayer is a limited liability that owns and operates a resort in New Mexico. From 2000 until March 2008, the Taxpayer has always filed a paid its monthly gross receipts taxes on time. For a 4-year period, beginning in 2004, the Taxpayer...
Chevron USA, Inc.
12/16/2010 10-20 The Taxpayer is an integrated petroleum company whose main operation in New Mexico is the sale of natural gas. The Department conducted audits of the Taxpayer for tax years 2004, 2005 and 2006. During the audit period the Taxpayer operated...