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.
Click on “READ MORE” to show content and download link.
If you are unable to download a file in a hyperlink right click the hyperlink and click “open link in new tab”or open from the files below.
If the folders are not displayed or you are having any issues with file links and/or sharing URLs clear your browser cache or refresh your browser by pressing Ctrl-F5.
Barry D. Schoeneman
04/28/2004 04-05 ?The taxpayer sold his 2002 Ford Explorer to a private party for cash. He then applied that cash to the purchase of a new Toyota Sequoia. After paying motor vehicle excise tax on the full purchase price of the Toyota, the taxpayer applied for a...
Terry R. & Linda A. Wolff
03/25/2004 04-04 The taxpayer reported business income on Schedule C (Profit or Loss from Business) of his 1999 federal income tax return but did not report New Mexico gross receipts tax on this income. In response to the Department’s audit notice, the taxpayer...
Dart Industries, Inc.
02/26/2004 04-03 Dart Industries, Inc., manufacturer and marketer of Tupperware products, entered into a franchise distribution agreement with Susan Carnell, who is located in Albuquerque. An audit performed by the Multistate Tax Commission on behalf of the Department...
Team Specialty Products
02/16/2004 04-02 Sometime after purchasing Team Specialty Products, Inc., the new owners discovered that their bookkeeping staff had failed to file an application for the technology jobs tax credit for the period January through December, 2001. The company’s new CPA...
Gerard G. Desjardins
01/08/2004 04-01 On October 15, 1999, the taxpayer filed a New Mexico personal income tax return (Form PIT-1) for the 1998 tax year, reporting a tax liability of $1,018. No payment was included with the return. On March 19, 2002, the Department issued an assessment...
Ernest I. Aragon
12/29/2003 03-24 The taxpayer filed a timely 1995 PIT return showing a prepayment of $1,321 and tax due of $791, which he paid by check. The Department did not have any record of the prepayment. In June 1996, the Department’s Legacy computer system generated...
Academy Leasing
12/09/2003 03-23 The taxpayer filed three identical claims for refund of gross receipts taxes overpaid for reporting periods October 1996 through October 1998. The first claim was filed in October 1999, the second in May 2000, and the third in April 2001. The...
Xerox Corporation
12/03/2003 03-22 A field audit of the taxpayer for 1995, 1996 and 1998, found that in calculating New Mexico taxable corporate income under the combined filing method, Xerox had deducted dividends and Subpart F income received from foreign subsidiaries whose...
Zelma Kingsley
10/29/2003 03-21 The taxpayer obtained from the Department an extension of time to file her 2002 New Mexico personal income tax. At the time, a Department employee did not tell her that New Mexico law requires interest to be paid on any unpaid tax amount. On June 4,...
James M. and Terry K. Crowe
10/28/2003 03-20 In 2000, James Crowe was hired as the business development manager for EchoPort, Inc., a small company with offices in Albuquerque, New Mexico. Mr. Crowe spent some time at EchoPort’s Albuquerque office, consulting with company’s managers and using...
Benny Nevarez
09/30/2003 03-19 The taxpayer is a New Mexico resident who found that his New Mexico personal income tax liability for 2000 exceeded the amount withheld from his wages by $282. In 2002, the Department issued an assessment for the $282, plus penalty and interest,...
Paul Bunch
09/11/2003 03-18 The taxpayer lives in Los Alamos, New Mexico, and owns houses in Texas, which he manages as rental units. In 1996, the taxpayer registered to vote in Texas, but he has maintained his mailing address and telephone number at his Los Alamos residence....
Driscoll Woodworking
06/13/2003 03-11 The Taxpayer, a woodworker, was an independent contractor for an Arizona company that acted as a general contractor on a construction project in New Mexico. The Taxpayer was not aware that services as an independent contractor are subject to the New...
Mr. Hubcap, Inc.
06/12/2003 03-10 The Taxpayer is a family-owned business registered in New Mexico for payment of CRS taxes. From 1997 until midyear 2000, the Taxpayer had an exemplary reporting history with the Department. In 2000, the business hired a family friend to assume...
Estes Spehar Design
06/02/2003 03-09 The Taxpayer is in the advertising business and accepts Type 2 nontaxable transaction certificates (NTTCs) for the purchase of tangible personal property for resale. She entered into a contract to create a billboard display, not realizing that the...
Doug’s Mobile Service
05/19/2003 03-08 In 1994, the Taxpayer worked as a mechanic for an auto repair business, and received a federal Form 1099 reporting his wages as nonemployee compensation. The Taxpayer did not understand how to report this income, and his employer arranged to have the...
Stella Owens
05/14/2003 03-07 The Taxpayer is a Texas resident employed by the United States Customs Service at the Santa Teresa Port of Entry in southern New Mexico. In February 2002, the Taxpayer filed a New Mexico personal income tax return claiming a refund of the entire...
Tom Growney Equipment, Inc.
05/13/2003 03-05 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of CRS taxes on a monthly basis. In March 2002, the Taxpayer’s general manager decided to use the Department’s web site to electronically report and...
ARCA
05/13/2003 03-06 The Taxpayer is a nonprofit organization engaged in the business of providing services in New Mexico. The Taxpayer is registered with the Department for payment of CRS taxes and is required to pay on a monthly basis. In November 2001, the accounts...
In Home Day Care for Children
03/17/2003 03-17 In 1989, the Taxpayer began providing child care services in her home and registered with the Department for payment of gross receipts tax. When she received her first CRS Filer’s Kit, she was confused by the instructions and called a Department...