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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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...
B&M Enterprises, Inc.
03/16/2003 03-16 The Taxpayer was a corporation doing business in New Mexico. It suffered two serious airplane accidents and other financial setbacks that resulted in closure of the business in February 2000. After a federal audit, the Department received a revenue...
Desert Rose Landscaping
03/15/2003 03-15 The Taxpayer filed CRS taxes using a special deposit box situated outside the Department’s Santa Fe District Office especially for acceptance of tax payments on or before the due date for various taxes. In this instance the Taxpayer maintained that...
Support Terminals Operating Partnership
03/14/2003 03-14 From January 1994 through December 1999, the Taxpayer had receipts from a federal contract for the storage of jet fuel in two tanks at the Taxpayer’s storage terminal in Alamogordo, New Mexico. After conducting a field audit, the Department concluded...
Andrew S. Burg
03/13/2003 03-13 The Taxpayer filed New Mexico personal income tax returns for tax years 1998 and 1999. The Internal Revenue Service examined his 2000 return and recognized the Taxpayer as a professional stock trader and allowed him to claim a net operating loss (NOL)...
Linda Duran
03/12/2003 03-12 From January through December 1999 the Taxpayer, a Texas resident, performed services as a speech pathologist under a contract with a New Mexico school district. She did not know that she had an obligation to register her business in New Mexico and...
Burlington Northern SF Corp
02/17/2003 03-04 Atchison, Topeka and Santa Fe Railway Company (AT&SF) was a railroad company operating in New Mexico in the 1970's. In 1974, AT&SF entered into an agreement with the Department pursuant to current section 7-4-20 of New Mexico's version of the...
Red Mesa Construction
01/29/2003 03-03 The Taxpayer was engaged in the construction business in New Mexico. In December 2001, the Department assessed the Taxpayer for gross receipts tax, penalty and interest due for the 1999 tax year. In January 2002, the Taxpayer mailed a written...
Jose L. and Clara Arrieta
01/16/2003 03-02 The Taxpayer reported his 1999 income from performing paralegal services as business income on Schedule C to his 1999 federal income tax return. In May 2002, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on this...
Kevin Pierce
01/13/2003 03-01 From 1980 until 2000, the Taxpayer was a resident of Texas and worked for the El Paso Police Department. In 2000, the Taxpayer retired and became a resident of New Mexico. In February 2001, the El Paso Police Department sent the Taxpayer a check for...
John F. Gilliam Jr. and Martha L. Gilliam
12/30/2002 02-33 The Taxpayers failed to file New Mexico income tax returns for the 1994 and 1995 tax years. In 1997, the Department assessed the Taxpayers for personal income tax, penalty, and interest for those years. The Taxpayers protested the assessment,...