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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Gecko Southwest Homes, Ltd.
09/16/2002 02-20 In May 1996, Gerald Tabet started a construction business, which was operated as a sole proprietorship under the name Gecko Southwest Homes, Ltd. Mr. Tabet registered Gecko for payment of New Mexico CRS taxes and filed returns for a few months. Mr....
Sarcon Construction Corp.
09/16/2002 02-22 The Taxpayer is registered with the Department for monthly payment of CRS taxes. In 1999, the Taxpayer switched its accounting software to accommodate growth in its business and insure the system would be Y2K compliant. The software change increased...
Chaparral Van Lines
09/10/2002 02-21 In December 1999, the Department audited the Taxpayer for payment of IFTA and weight distance taxes for the period January 1997 through December 1999. Since the Taxpayer retained its accounting records for only six months, the Department had to use...
Condev West, Inc.
08/27/2002 02-19 The Taxpayer owns and operates five retail stores in New Mexico and is registered with the Department for payment of CRS taxes. Following an audit, the Department assessed the Taxpayer compensating tax, interest, and penalty for the time period...
J.W. Jones Mechanical Contractors, Inc.
08/14/2002 02-18 The Taxpayer is engaged in the construction business in New Mexico. In March 1998, the Department audited the Taxpayer and delivered a "60-day letter" notifying the Taxpayer that it must have possession of all NTTCs needed to support its deductions...
Hammond Floors
07/31/2002 02-17 The Taxpayer is a New Mexico business with a history of failing to file timely gross receipts tax returns. In October 1999, the Department audited the Taxpayer’s payment of gross receipts taxes for the period January 1996 through June 1999. When the...
Gencon Corporation
07/18/2002 02-16 The Taxpayer is a commercial construction company that makes its monthly CRS tax payments by automated clearing house (ACH) transfer. The Taxpayer's payment of its October 2001 gross receipts tax was one day late due to its employees’ failure to...
Estate of Inez S. Van Tubergen
06/17/2002 02-15 The Taxpayer is the estate of a New Mexico resident who died in September 1999. Following the decedent’s death, the personal representative discovered that an error in the administration of the estate of the decedent’s husband had created an...
Malcolm Services, Inc.
06/03/2002 02-14 The Taxpayer is a New Mexico corporation with a fiscal year ending July 31st. Section 7-2A-9.1 NMSA 1978 requires every taxpayer to make quarterly estimated payments during any taxable year in which the Taxpayer’s corporate income tax liability can...
JM Body Shop
05/08/2002 02-13 The Taxpayer owned a paint and body shop from 1997 to 1999. When the Taxpayer started his business, he hired an accountant to advise him of his tax responsibilities and to file his gross receipts tax returns. The accountant told the Taxpayer he could...
Gilman Construction
05/06/2002 02-12 In February 1996 and April 1998, the Department assessed the Taxpayer for unpaid gross receipts taxes, plus penalty and interest. The Taxpayer did not file a protest to either of these assessments. In March 2001, the Department sent the Taxpayer a...
Commodore Advanced Sciences, Inc
04/18/2002 02-11 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of gross receipts, compensating and withholding taxes (“CRS taxes”). The Taxpayer was one month and three days late paying CRS taxes due for the...
Cynthia B. King
04/17/2002 02-10 The Taxpayer contracted with United States Postal Service (USPS) to deliver mail along a highway contract route. Although the USPS told the Taxpayer she would owe gross receipts tax on her contract receipts, the Taxpayer chose to ignore this advice...
Kid’s Kountry
04/11/2002 02-08 The Taxpayer operated a day care facility in New Mexico from 1995 to 2001. He provided meals and day care services some of which were paid for by government programs administered by the New Mexico Children, Youth and Families Department (CYF). The...
Joseph Apodaca
04/04/2002 02-09 In March 2000, the Taxpayer filed a 1999 New Mexico personal income tax return (PIT-1) along with a Schedule PIT-ADJ. The Taxpayer mistakenly claimed a deduction on the PIT-ADJ that is available to persons over the age of 65 whose adjusted gross...
Lewis & Sharon Steinberg
03/07/2002 02-07 The Taxpayers filed a joint federal income tax return in 1996, reporting income each of them had earned during the year on separate Schedule C's. The husband was registered with the Department to report and pay New Mexico gross receipts tax on his...
Cimarron Oilfield Service
03/04/2002 02-06 The Taxpayer is in the business of providing oilfield services. The Taxpayer's office manager filed regular returns to report fuel taxes due to New Mexico, which are administered pursuant to the terms of the International Fuel Tax Agreement (IFTA)....
Elan Chiropractic
02/19/2002 02-05 The Taxpayer began business as a chiropractor in 1981. In 1992, due to a series of personal setbacks, the Taxpayer became unable to keep up with his business and make his tax payments in a timely manner. He filed for Chapter 13 bankruptcy and entered...
Julia M. Santos (Griswold)
01/15/2002 02-04 In 1996, the Taxpayer worked as an independent contractor providing home health care services. She was not aware that New Mexico gross receipts tax was due on her income. After receiving information from the Internal Revenue Service concerning...
Pat Campbell Insurance
01/09/2002 02-03 The Taxpayer is in the insurance business. Beginning in December 1998 and continuing for a period of more than two years, the insurance company's office manager stopped paying state and federal taxes and began diverting those funds to her personal...