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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William J Watson
22-21 On April 27, 2021, the Department issued a letter to the Taxpayer partially denying a request for refund of gross receipts taxes for periods from 2016 through 2020. On July 23, 2021, the Taxpayer submitted a formal protest of the partial denial. The Taxpayer...
Talbridge Corporation
22-20 On December 31, 2019, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for periods from 2012 through 2019. On February 26, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer performed payroll activities and...
Guy & June Hence
22-19 On May 20, 2021, the Department assessed the Taxpayers for personal income tax for the 2014 and 2015 tax year because of a managed audit. The managed audit took place due to amended returns filed with the IRS where the Taxpayers failed to file amended returns...
Neal J and Catherine A Van Berg
22-18 On May 5, 2021, the Department assessed the Taxpayers for personal income tax, penalty and interest. On July 14, 2021, the Taxpayers filed a formal protest of the assessment. The extended payment deadline for the 2019 tax year for personal income tax was April...
Joseph and Jennifer Cervantes
22-17 On May 5, 2021, the Department assessed the Taxpayers for personal income tax penalty and interest. On July 28, 2021, the Taxpayers filed a formal protest of the assessment. The Taxpayers filed their 2019 personal income tax return timely but failed to make...
On-Site Case Management
22-16 On August 5, 2020, the Department issued an assessment to the Taxpayer for the tax periods from January 1, 2013 through December 31, 2017. The assessment included gross receipts tax, penalty, and interest. The Taxpayer argued that some of the services provided...
Salaiz Trucking
22-15 On June 14, 2018, the Department issued a Notice of Assessment of Taxes and Demand for Payment to the Taxpayer for weight distance tax reporting periods beginning January 1, 2011 and ending September 30, 2017. The assessment included tax, civil penalty,...
Sarah Maestas Barnes
22-14 On April 20, 2021, the Department issued a Notice of Assessment and Demand for Payment of gross receipts tax, penalty, and interest. The assessment was based on 1099-MISC forms that were issued to the Taxpayer. The Taxpayer argued that the 1099-MISC forms are...
High Roll Home Furnishings
22-13 On November 20, 2019, the Department issued a Notice of Assessment of Taxes and Demand of Payment for gross receipts tax, penalty, and interest for periods January 1, 2013, to December 31, 2016. The assessment was based on a Schedule C mismatch of income...
22-12 No D&O
Incorrectly assigned number and no merits decision issued.
22-11 No D&O
Incorrectly assigned number and no merits decision issued.
22-10 Tyree Oil Inc
22-10 On July 9, 2020, the Department issued an assessment for weight distance tax for periods in 2014. August 6, 2020, the Taxpayer submitted a formal protest of the assessment. The Taxpayer was located outside the state and used its vehicles to provide services to...
Sandia Botanicals
22-09 On November 8, 2018, the Department assessed the Taxpayer for corporate income tax for tax years from 2011 to 2016 after having performed an audit. On January 25, 2019, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced cannabis...
The Verdes Foundation
22-08 On September 19, 2019, the Department assessed the Taxpayer for corporate income tax for tax years from 2011 to 2016 after having performed an audit. On November 6, 2019, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced...
New Mexican Natural Medicine Inc
22-07 On July 19, 2018, the Department assessed the Taxpayer for corporate income tax for tax years from 2010 to 2016 after having performed an audit. On October 12, 2018, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced cannabis for...
New Mexico Top Organics
22-06 On the February 18, 2019, the Department assessed the Taxpayer for corporate income tax for the 2014 through 2016 tax years. On May 15, 2019, the Taxpayer submitted a formal protest. The Taxpayer was in the business of producing and selling cannabis for medical...
3D Glass Solutions
22-05 On December 31, 2019, the Taxpayer filed an application for the High Wages Jobs Tax Credit for five employees for the qualifying periods between 2014 and 2016. On August 27, 2020, after back-and-forth communication with the Taxpayer the Department partially...
Michael D. Sue Callaway
22-04 On February 4. 2021, the Department issued a Notice of Assessment and Demand for Payment for personal income tax for the 2017 and 2018 tax year. On February 12, 2021, the Taxpayer filed a timely written protest. The assessments at issue were the result of a...
Michael Miller
22-03 On February 4, 2021, the Department issued an assessment to the Taxpayer for personal income tax for tax year 2016. On February 26, 2021, the Taxpayer submitted a formal protest of the assessment. The Taxpayer, after having lived in New Mexico for many years,...
David Baldridge
22-02 On August 5, 2020, the Taxpayer was assessed gross receipts tax for periods in 2017. On November 3, 2020, the Taxpayer submitted a formal protest of the assessment to the Department. The Taxpayer, who lived in Albuquerque, worked as an independent contractor for...