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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LMR Computing Technologies
04/30/2007 07-07 The Taxpayer established a sole proprietorship in July 2002. In January 2003, the Taxpayer filed his first CRS return to report gross receipts taxes due for the 6-month period ending December 31, 2002. After seeing the amount of paperwork involved,...
BAE Systems IESI, Inc. (Successor to Lockheed Martin Corporation Sanders)
04/23/2007 07-06 In March 2005, the Taxpayer filed a claim for refund of gross receipts taxes, which was denied by the Department because it was not filed within the three-year statute of limitations set out in Section 7-1-26 NMSA 1978. The Taxpayer protested,...
Margaret Palumbo
04/12/2007 07-04 The Taxpayer filed timely 2002 federal and New Mexico personal income tax returns. Her federal return was subsequently adjusted by the IRS, resulting in additional tax liability. The Taxpayer failed to file an amended New Mexico income tax return...
Clarence F. Garrett
03/26/2007 07-03 The Taxpayer moved to New Mexico in July 2004. On his 2004 New Mexico personal income tax return, the Taxpayer claimed a credit for taxes paid to Pennsylvania on capital gain from real estate sold prior to July 2004; none of this income was allocated...
Aida Luz Gonzales
02/07/2007 07-02 The Taxpayer performed services for a nonprofit business as an independent contractor during the 2001, 2002 and 2003 tax years. The Taxpayer did not charge or pay gross receipts tax on her receipts from the nonprofit. In 2004 the Department received...
Leonora Lorenzo
02/05/2007 07-01 The Taxpayer was a New Mexico resident in 1998, but did not file federal or state income tax returns for that year. In 2004, the IRS assessed the Taxpayer for the federal tax due on her 1998 income. In 2006, based on information received from the...
Manuel Vigil
12/18/2006 06-21 The Taxpayer is a resident of New Mexico who invested in two mutual funds. The Taxpayer received a Form 1099 listing the dividend and capital gain distributions made from the funds during the previous tax year. Pursuant to the Taxpayer’s agreement...
Penny Mitchell
12/04/2006 06-20 The Taxpayer and her husband filed joint 2001 federal and state income tax returns. In 2003, the IRS assessed them for additional federal income tax. Neither the Taxpayer nor her husband called the Department or consulted a tax professional to...
Karen Houser
11/20/2006 06-19 The Taxpayer performed caregiving services as an independent contractor and reported her business income on her federal income tax return. The Taxpayer failed to report or pay New Mexico gross receipts tax on this income. The Department subsequently...
Carole Ann Kirby
10/31/2006 06-18 The Taxpayer is a registered nurse who performed medical services for a New Mexico clinic as an independent contractor. The Taxpayer reported and paid gross receipts taxes on her receipts under the contract. Subsequently, the clinic’s business...
Ed & Rebecca McNair
10/19/2006 06-17 The Taxpayers became residents of New Jersey in 1967, where they remained for over 30 years. In 1999, the Taxpayers sold their New Jersey home and moved to New Mexico. The Taxpayers did not retain ownership in any property or business interests in...
Linda Lombardo
09/14/2006 06-15 The Taxpayer changed her residence from New Mexico to Arizona in October 2003 and filed 2003 personal income tax returns in both states as a part-year resident. On her New Mexico return, the Taxpayer claimed a $4,335 credit for taxes paid to Arizona...
Redrock Foods, Ltd.
09/14/2006 06-16 The Taxpayer is a California limited partnership that owns several fast-food restaurants in New Mexico. Beginning in 1995, the partner in the Taxpayer’s Colorado office was responsible for payment of New Mexico gross receipts taxes. In early 2003,...
Abdul Al-Kasir
09/06/2006 06-14 The Taxpayer owned two businesses in Albuquerque, New Mexico, which were operated primarily as gas stations and convenience stores. The Department audited the businesses, but the Taxpayer failed to provide any invoices, cash register tapes, ledgers,...
Cary Brooks
08/11/2006 06-13 The Taxpayer is a New Mexico resident who took a job in California in mid-2000. Upon moving, the Taxpayer informed his car insurance company of his new address, but did not change his New Mexico driver’s license or registration. While the Taxpayer...
V. Phillip and Peggy J. Soice
08/10/2006 06-12 The Taxpayers unintentionally filed erroneous federal and state personal income tax returns for tax years 1998-2004. The error resulted from a misreading of the W-2 forms their CPA prepared for the Taxpayers’ wholly-owned S corporation. In 2005, the...
Dell Catalog Sales, L.P
06/22/2006 06-11 Dell Catalog Sales L.P. (“DCSLP”), a Texas limited partnership with no offices, stores, employees or sales agents in New Mexico, sells computers and related products to New Mexico consumers via mail and the internet. Following an audit, the...
Crawford Chevrolet, Inc.
06/19/2006 06-10 The Taxpayer is registered with the Department for payment of gross receipts, compensating, and withholding taxes. Because the Taxpayer’s average monthly tax payment exceeded $25,000, the Taxpayer was required to use one of the special payment...
Howard B. Henderson
05/09/2006 06-09 The taxpayer and his wife have rented the same house in Albuquerque since the mid-1990s. Although the taxpayer has had jobs in several different states during the last ten years, the taxpayer’s family remained in the couple’s home in Albuquerque, and...
Dean Baldwin Painting Inc.
05/08/2006 06-08 The Department conducted a field audit of the taxpayer, which is in the business of painting airplanes. The auditor found that the taxpayer had not reported or had inappropriately deducted receipts from sixteen customers. The Department subsequently...