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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Terry and Eva Capehart
12/06/2010 10-19 In 2006 Taxpayers had an ownership interest in a New Mexico company from which they were paid consulting fees reporting the income on their Federal income but not on their state tax return. Upon being notified of the discrepancy through a limited...
Rose Ann Mathews
10/20/2010 10-18 The Taxpayer was engaged in business as a counselor in New Mexico in 2005 and 2006. The Taxpayer failed to file gross receipts tax with the Department for those years, which the Department determined through the Combined Reporting System. On March...
Shane and Kim McGrew
10/14/2010 10-15 The Taxpayers were residents of New Mexico in 2001. They filed their joint Personal Income Tax (PIT) return by mail on October 15, 2002. The Department determined that the Taxpayers were non-filers for the 2001 and 2003 tax years. On June 13, 2008,...
GEA Integrated Cooling Technology
09/30/2010 10-13 The Taxpayer is a Colorado based company that builds and renovates cooling towers for power plants. During the audit period, June 2003 through May, 2008, the Taxpayer was working on projects in New Mexico for the Public Service Company of New Mexico....
Adobe Rose Bed & Breakfast
09/27/2010 10-12 During the period in question, the Taxpayer was the sole proprietor and owner of a bed and breakfast outside of the city limits of Artesia, New Mexico. The Taxpayer’s primary customers were federal law enforcement agents on assignment as instructors...
Western Disposal Services
09/13/2010 10-11 The Taxpayer filed a timely CRS report and made payment for the December 2003 reporting period. The Department misapplied the payment to another account and lost the report. The Taxpayer was notified of the failure to file a report for that period....
Steve Ortiz
06/16/2010 10-09 Taxpayer, a sole proprietorship, performed services for but did not obtain required nontaxable transaction certificates (NTTCs). As a result of the information-sharing program with the IRS, the Department conducted a limited scope audit of Taxpayer’s...
Christopher Martin
06/02/2010 10-08 The Taxpayer worked as a handyman and doing odd jobs in New Mexico in 2005 and 2006. He failed to file gross receipts tax for those years. The Taxpayer was using a tax preparer from California who did not realize that gross receipts tax was applied...
Jason P. Able
05/27/2010 10-07 In tax years 2005 and 2006, the Taxpayer had a contract as an oil-well pumper with his father’s business, Able Pumping Service. The Taxpayer believed that his father’s business was responsible for the payment of gross receipts taxes. At the time the...
Peter Sinclaire and Elizabeth Durston
04/21/2010 10-06 Taxpayers received Department notification in September 2008 of an overpayment on their 2004 personal income tax return including a blank application for refund requiring that it be completed and returned. Taxpayers completed and delivered the...
Kimberly and William Flores
03/24/2010 10-05 The Taxpayer engaged in babysitting services for pay from the State of New Mexico, CYFD, in the years 2005 and 2006. The Taxpayers filed their 2005 and 2006 personal income tax returns indicating income from these services on Schedule C of their...
Bryan C. Templeton
03/18/2010 10-03 The Taxpayer went to work at Sandia Food Group Inc., founded by Mark Day, in March 2000 as chief operating officer. The corporation’s primary business was to develop and manage a series of restaurant franchises. The Taxpayer did the accounting and...
Lonyta Viklund & David Galloway
03/18/2010 10-04 Taxpayer argued that he was not a resident of New Mexico. Taxpayer resided in New Mexico after he married a New Mexico resident. Prior to marriage, Taxpayer resided in England. Part of the year, Taxpayer works on a cruise ship spending approximately...
The Whitehurst Group
02/10/2010 10-02 The Taxpayers registered as an LLC in New Mexico in 2001. They made the decision to register their company as an LLC to protect the partners from personal liability. For the 2004 tax year the Taxpayers filed a federal income tax return on which they...
Mekko Miller & Elaine Suazo
02/09/2010 10-01 The Taxpayers were married in September, 2004. For tax years 2004-2006, the Taxpayers filed joint federal income tax returns using an Albuquerque address. The Taxpayers believed and claimed that they were entitled to the exemption from payment of...
Core-Mark Midcontinent, Inc.
11/25/2008 08-05 The Taxpayer is distributor who is licensed to sell cigarettes in New Mexico. As a distributor, the Taxpayer must purchase stamps from the Department. The Department sells cigarette stamps in numbered rolls, and each stamp has a serial number. The...
JDAP, Inc.
11/03/2009 09-06 The Taxpayer is a New Mexico corporation. On June 16, 2008, the Department assessed the Taxpayer for gross receipts tax and withholding tax for the period ending August 31, 2007, as well as penalty and interest. In April 2008, the Taxpayer was aware...
Maria and Robert Cloutier
10/28/2009 09-05 The Taxpayers were residents of New Mexico during the 2005 and 2006 tax years. The Department conducted a limited scope audit of the Taxpayers’ gross receipts taxes for those years and issued assessments for unpaid gross receipts tax, as well as...
New Mexico Healthy Home Builders Inc.
10/14/2009 09-04 The Taxpayer is a New Mexico corporation engaged in the business of residential and commercial construction and remodeling. The Taxpayer contracted in 2006 to remodel cabins, was billed directly for materials and supplies paying gross receipts tax to...
Larkspur LLC
08/07/2009 09-03 The Taxpayer was in the business of residential construction. The Department assessed Taxpayer for failure to pay gross receipts and withholding taxes for the period October 1, 2003 through May 31, 2006. The Department waived all penalties based on...