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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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...
Richard Sanchez
10/02/2005 05-21 After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records. The auditor then determined the taxpayer’s liability for CRS taxes based on his 1998, 1999, and 2000 federal income tax...
Daniel C de Baca
09/27/2005 05-20 In 2005, the Department assessed the taxpayer for additional 2001 personal income tax, plus interest, which was due as the result of an error the taxpayer made in completing his return. The taxpayer paid the assessed tax but protested the interest,...
United Drilling
09/16/2005 05-19 The taxpayer’s accounting firm used an incorrect account number when transmitting information for the taxpayer’s ACH transfer for the October 2004 reporting period. The taxpayer’s bank rejected the payment, though a bank employee had corrected the...
Jo Ann Stockton
09/05/2005 05-18 Based upon information provided by the Internal Revenue Service, the Department assessed the taxpayer for $330.00 of 1999 personal income tax, plus penalty and interest. The taxpayer protested the assessment and the tax lien subsequently filed by the...
Sterling Kennedy
08/31/2005 05-17 In July 1997, the Department filed a tax lien on the taxpayer’s property based on personal income tax assessments issued in 1992 and 1993. In 2003, the taxpayer asked the Department to release the lien. The Department refused, and the taxpayer...
Yvonne Barnum
07/21/2005 05-15 The taxpayer performed consulting and quality assurance services in New Mexico as a subcontractor. The taxpayer did not realize that she was subject to New Mexico gross receipts tax on the receipts from her services. She did not consult with her...
Raul & Antonieta Arizpe
07/19/2005 05-14 The taxpayers are Texas residents. During tax year 2004, Ms. Arizpe had substantial gamblings winnings and losses from a casino located in New Mexico. On their 2004 income tax returns, which were prepared by a Texas office of H&R Block, the...
Kevin’s Kustom Welding
07/18/2005 05-13 When the taxpayer started his business, he called the Department to ask whether he was required to use NTTCs. A Department employee explained that NTTCs would allow the business to purchase materials without paying the supplier’s passed-on cost of...
Errol Chaisson
06/16/2005 05-12 In August, 1999, the taxpayer filed an amended 1997 New Mexico personal income tax return reporting a refund due and requesting that the amount be refunded directly to him. Three days later, the taxpayer filed a second amended 1997 return, claiming a...
Garcia’s Kitchen
05/16/2005 05-11 During the calendar year 2003, the taxpayer’s average monthly payment of gross receipts, compensating and withholding taxes exceeded $25,000. On December 15, 2003, the Department mailed a notice to the address shown in the taxpayer’s registration...