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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DePuy, Inc.
05/12/2005 05-10 In 2000, DePuy, Inc., filed a New Mexico corporate income tax return for 1999 on a unitary domestic combined basis, as it had in previous years. The return requested a refund of nearly $80,000. In 1998, Johnson and Johnson, Inc., acquired DePuy....
Derek V. Larson
04/29/2005 05-09 The taxpayer, a New Mexico resident, made out-of-state purchases of a car and a travel trailer and brought both back to be titled and registered in New Mexico. At the time of titling and registration, the taxpayer paid New Mexico motor vehicle excise...
Navajo Refining Company
04/25/2005 05-08 In May 2004, the Taxpayer protested the 2004 Notice of Valuation issued by the Department’s Property Tax Division (PTD), asserting that PTD’s disallowance of the Taxpayer’s deduction for functional and economic obsolescence was arbitrary and...
Floyd E. Carroll
04/08/2005 05-07 In June 2004, the Department assessed the taxpayer for gross receipts, compensating, and withholding taxes, plus penalty and interest. The taxpayer protested the assessment. The taxpayer sought to have the Hearing Officer dismiss his protest, with...
Century Glass, Inc.
04/06/2005 05-06 At the time the Department began a field audit of the taxpayer in July 2001, the auditor delivered a notice giving the taxpayer 60 days to obtain possession of any nontaxable transaction certificates (NTTCs) needed to supports its deductions. The...
Donna C. Marchak
04/04/2005 05-05 The taxpayer claimed an extra exemption on her 1999 New Mexico personal income tax return, resulting in her receipt of an erroneous refund in the amount of $170. In 2003, based on information received from the Internal Revenue Service, the...
Marilyn Stock
03/14/2005 05-04 The taxpayer erroneously claimed a $2,000 deduction on her 1999 New Mexico personal income tax return. The Department disallowed the deduction and assessed the taxpayer for $144.50 of additional tax, plus interest and penalty. The taxpayer has no...
Gene and Gail Mortensen
03/07/2005 05-03 On April 15, 1999, the taxpayers mailed a check to the Department to cover their estimated 1998 New Mexico income tax liability. The Department failed to credit the check to the taxpayers’ account. The taxpayers did not file their 1998 New Mexico...
Fred Schonfeld
01/12/2005 05-02 In October 1997, the taxpayer filed his 1996 New Mexico personal income tax return showing a refund due of $258. The refund was based, in part, on an estimated payment the taxpayer had made in April 1997. Because the taxpayer did not write his...
Mary Ann Mendonca
01/06/2005 05-01 The taxpayer filed a timely 1999 New Mexico personal income tax return showing $61.00 in tax due, and included a check in that amount. In reviewing the return, the Department incorrectly concluded that the taxpayer was entitled to an additional...
Edwin and Lucinda A. Shellenberger
12/09/2004 04-15 Back to Tax Decisions & Orders
Charles Becknell
09/21/2004 04-14 Back to Tax Decisions & Orders
Pamela W. Kelly
09/01/2004 04-13 Back to Tax Decisions & Orders
Magdalena Construction Co.
08/19/2004 04-12 In December 2002, the Department assessed the taxpayer for gross receipts tax, interest, and penalty resulting from failure to file some monthly CRS-1 reports and underreporting receipts for other months during the 1996 and 1997 tax years. The...
Nicholas J. Drobot
08/17/2004 04-11 The taxpayer filed a written protest to the Department’s assessment of 1999 personal income tax, claiming that he was not a New Mexico resident during 1999. The parties engaged in discovery and the hearing officer consulted with both parties to...
Maggie M. Martinez
08/12/2004 04-10 The taxpayer’s tax preparer filed first-year 1999 New Mexico personal income tax returns for herself and the taxpayer, using the same erroneous method to compute the tax due on both returns. Upon audit by the Department, the tax examiner reviewing...
James R. and Deborah Y. Dotson
08/04/2004 04-09 Back to Tax Decisions & Orders
Victor and Bertha Chacon
07/30/2004 04-08 ?In July 2002, the Internal Revenue Service notified the taxpayers that they had underreported the capital gain income on their 2000 return. The taxpayers did not file an amended 2000 New Mexico personal income tax return and waited for the...
Mark S. Welsh
06/30/2004 04-07 The taxpayer underreported his income on his 1999 New Mexico personal income tax return. Due to computer problems, the Department did not run a tape match with IRS records for the 1999 tax year until February 2003. In August 2003, based on the tape...
John B. Rodriguez
05/11/2004 04-06 The taxpayer erroneously filed his 1999 federal and state personal income tax returns based on the filing status “head of household” rather than “single.” The IRS notified him of the error, but the taxpayer failed to amend his New Mexico return...