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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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...
Wal-Mart Stores, Inc.
05/01/2006 06-07 In 1991, Wal-Mart transferred its trademarks and tradenames to WMR, Inc., a wholly-owned subsidiary with its principal place of business in Delaware. WMR then granted Wal-Mart a license to use the trademarks at its retail stores within the United...
Armando M. and Antonia G. Cordoba
05/01/2006 06-06 In 2002, the taxpayers filed timely 2001 state and federal income tax returns. In 2003, the IRS informed the taxpayers of an error in their return, resulting in additional tax. Although the taxpayers’ accountant advised them that they were required...
Eduardo Contreras
04/19/2006 06-05 Due to marital difficulties with his wife, the taxpayer did not have access to the records needed to file his 1997 personal income taxes until 2002. At that time he filed his New Mexico return showing a refund. The Department denied the taxpayer’s...
Rexbrun Corporation
03/22/2006 06-04 The taxpayer’s accountant filed the taxpayer’s CRS return electronically using the Department’s CRS-Net system. Payment was made using an electronic check. The taxpayer’s accountant received a confirmation from CRS-Net confirming receipt of the...
Albertson’s Fuel Center #990
02/01/2006 06-03 Following a field audit, the Department assessed the taxpayer for gross receipts tax, compensating tax, penalty, and interest. The taxpayer protested the assessment of penalty, claiming that its failure to pay tax was not due to negligence. The...
Frank A. and Carol L. Wagener
01/23/2006 06-02 The taxpayers were physically present in New Mexico for more than 185 days in 2003, before moving to the state of Washington. On their 2004 New Mexico personal income tax return, the taxpayers excluded from the income listed on Form PIT-B the income...
Juan B. Ortega
01/12/2006 06-01 After erroneously claiming the personal income tax exemption for persons 65 years of age and older, the Department assessed the taxpayer tax, penalty and interest. The taxpayer paid the assessment, and then claimed a refund of the penalty and...
Richard S. Giron
12/06/2005 05-24 The Department assessed the taxpayer for personal income tax for 2000 and 2001, based upon information from the IRS regarding underreporting of income. The taxpayer protested the assessment, claiming that it violated the statute of limitations and...
Bruce A. Kelly
10/19/2005 05-23 The taxpayer protested an assessment of gross receipts tax that was based on the business income reported on his 2001 federal income tax return. The taxpayer, who engaged in the business of home repair, purchased materials under his own name. Upon...
Donald Barnes
10/17/2005 05-22 The taxpayer protested an assessment of 1999 personal income tax that was based on information the Department received from the IRS. The taxpayer argued that his income did not fit the definition of “gross income” defined in the Internal Revenue...