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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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,...
Kent R. and Gail K. Carter
12/30/2002 02-32 The Taxpayers filed a joint New Mexico income tax return in 1993. The Taxpayers did not file New Mexico income tax returns for tax years 1994 through 1998. In July 1999, the Department assessed the Taxpayers for personal income tax and interest for...
Dlorah, Inc
12/20/2002 02-31 The Taxpayer is a corporation with its principal offices in South Dakota, The Taxpayer is engaged in the business of operating for-profit educational institutions in six states, including New Mexico. Following an audit, the Department assessed the...
Val Kilmer & JoAnne Whalley
12/20/2002 02-30 The Taxpayers filed a joint New Mexico personal income tax (“PIT”) return as New Mexico residents for the 1995 tax year. On December 21, 1999, the Taxpayers mailed an amended 1995 PIT return to the Department claiming a refund. The stated basis for...
Oscar Herrera
11/20/2002 02-29 In 1995, the Taxpayer worked as a trucker hauling materials in New Mexico. In May 1999, as a result of information received from the IRS, the Department assessed the Taxpayer for gross receipts tax, interest and penalty on the business income reported...
Rachelle Shaw, DDS, PC
11/14/2002 02-28 The Taxpayer was assessed for CRS taxes, penalty and interest due as a result of a dishonored check. The Taxpayer protested the penalty and interest, and the Department subsequently abated the penalty portion of the assessment. At the administrative...
Micro-Treat, Inc.
10/30/2002 02-27 The Taxpayer is engaged in the business of treating oil wells in New Mexico, Oklahoma and Texas. In 1994, when the Taxpayer began servicing oil wells in New Mexico, he called the Taxation and Revenue Department to determine his tax liability in New...
Misty Blue
10/29/2002 02-26 The Taxpayer was employed as the marketing director of a 501(c)(3) organization from February 1988 through July 1994. In August 1994, the Taxpayer entered into a contract to perform marketing services as an independent contractor for the same...
Harry’s Roadhouse
10/22/2002 02-25 The Taxpayer is registered with the Department for payment of monthly CRS taxes. The Taxpayer's bookkeeper was late preparing the CRS return for the October 2000 reporting period, and the return was hand-delivered to the Department one day after the...
Robert N. Harris
10/03/2002 02-24 The Taxpayer, a New Mexico resident, filed a 1998 New Mexico Personal Income Tax return in April 1999 claiming a $1,331 credit for prescription drugs. In January 2002, the Department assessed the Taxpayer for tax, penalty and interest as a result of...
D & H Pump Service, Inc.
10/02/2002 02-23 The Taxpayer is a Texas corporation with its principal office in Texas and two additional business locations in New Mexico. Following an audit, the Department assessed the Taxpayer for gross receipts and compensating taxes, plus penalty and interest,...