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.
Christopher Taylor
01/07/2002 02-02 From 1992 to 1995, the Taxpayer was an independent contractor in New Mexico performing services for an architectural firm. The Taxpayer did not obtain NTTC's from the architectural firm and did not report or pay gross receipts tax on his receipts from...
Save A Shield, NM
01/03/2002 02-01 In 1996, the Taxpayer started business in New Mexico, repairing and reconditioning automobile windshields for car rental agencies. During 1996 and 1997, the Taxpayer reported and deducted its business receipts on its gross receipts tax returns, even...
Perez Trucking
12/17/2001 01-33 The Taxpayer is in the business of hauling asphalt and other materials. In July 2001, the Taxpayer filed a claim for refund of gross receipts taxes paid for a three-month period in 1997. The Department denied the claim because it was filed beyond the...
Richard & Arlene Hall (Cornerstone)
11/28/2001 01-32 The Taxpayer entered into an agreement to perform services as a subcontractor on a federal contract. The general contractor agreed to assume responsibility for the Taxpayer's gross receipts tax, but did not honor its agreement and never reported or...
Hal M. Dean
11/01/2001 01-31 From 1991 through April 1999, Dean/Krueger & Associates, Inc. (“DKA”) was engaged in the business of providing architectural services in New Mexico. Hal Dean and Eugene Baker were the sole shareholders and officers of DKA and were the only persons...
Eugene K. Baker
11/01/2001 01-30 From 1991 through April 1999, Dean/Krueger & Associates, Inc. (“DKA”) was engaged in the business of providing architectural services in New Mexico. Hal Dean and Eugene Baker were the sole shareholders and officers of DKA and were the only persons...
Howard L. Bancroft, III
10/30/2001 01-29 The Department assessed the Taxpayer for personal income tax, penalty and interest for tax years 1992, 1993 and 1994. The Taxpayer protested, raising the following issues: 1) the Department should be required to enter into a settlement agreement with...
Wayne Gaede
10/29/2001 01-27 The Taxpayer was engaged in marketing and promoting the sale of long distance telephone services for Excel Communications. This was a multi-level marketing program in which the Taxpayer made direct sales of long distance telephone services, and...
Scott & Rebecca Dole D/B/A SW Flooring Installation
10/29/2001 01-28 The Taxpayer was assessed gross receipts tax, penalty and interest based upon an audit in which the Department disallowed deductions for which the Taxpayer was unable to present a timely NTTC of the proper type. Taxpayer challenged the assessment on...
Patrick J. Youngman
10/23/2001 01-26 On October 20, 2000, the Department issued an assessment to the Taxpayer for personal income tax, penalty and interest for tax year 1999. At the hearing on his protest the Taxpayer raised the following arguments: (1) the Department failed to prove he...
Raven Wolf Communications
10/22/2001 01-25 In 1994, the Taxpayer started business as a consulting astrologer. All of the Taxpayer's clients are located outside New Mexico. From 1994 to 1998, the Taxpayer paid gross receipts tax on her receipts from providing services to out-of-state clients on...
Don R. Hetter
09/21/2001 01-24 The Taxpayer operated a construction company as a sole proprietorship. The Taxpayer had previously been audited and assessed gross receipts tax for underreported receipts of the construction company. The Department then used the underreported gross...
East Mountain Speech Pathology
09/18/2001 01-23 The Taxpayer has been engaged in business in New Mexico since 1990. In early 1998, the Taxpayer was informed that for the report period of January-June 1997, the Department had no record of receiving the Taxpayer’s CRS return or payment. The...
Marcelino Sanchez
09/12/2001 01-22 In 1996, the Taxpayer worked as an independent contractor performing auto repair services. The Taxpayer was not aware that New Mexico gross receipts tax applied to his receipts from working as an independent contractor. Therefore, the Taxpayer did...
James Stadler
08/31/2001 01-21 The Taxpayer protested an assessment of gross receipts tax, penalty and interest on the grounds that he was financially unable to pay the assessment. Protest Denied. Inability to pay an assessment of tax is not a defense to the liability. Back to Tax...
Guadalupe Medical Center & Lea Regional Hospital
08/30/2001 01-19 In this consolidated protest, the Taxpayers were hospitals which had claimed deductions, pursuant to Section 7-9-54, for their receipts from Medicare for providing tangible personal property to Medicare covered patients. The Department denied the...
Craig M. Rawlings
08/30/2001 01-20 During 1995, the Taxpayer worked as an independent contractor for a company that manufactured computer devices while his wife worked as an independent contractor for an employment agency. Although the Taxpayer was performing services on a manufactured...
James and Terri Holt
08/22/2001 01-18 In February 2000, the Taxpayers filed their 1999 personal income tax returns reporting zero federal adjusted gross income on their federal income tax return and reporting zero New Mexico taxable income and zero New Mexico tax due on their state...
Tobacco Patch
08/16/2001 01-17 In November 1997, the Taxpayer began selling tobacco products at retail. The Taxpayer purchased the products she sold from tobacco wholesalers. The Taxpayer then entered into buydown and shelf-display contracts with various cigarette manufacturers....
Kidz Karousel Inc.,d/b/a Children’s Orchard
08/01/2001 01-15 Taxpayers opened a retail clothing store in May 1998. Recognizing their lack of business experience, the Taxpayers hired a CPA and an attorney for the specific purpose of insuring that all required tax and legal forms were filed correctly. The...