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.
Moriarty Municipal Schools
11/13/2000 00-31 Taxpayer is a New Mexico school district registered with the Department for payment of withholding taxes. In May 2000, the Department assessed the Taxpayer a late-filing penalty for failing to file its CRS-1 report by the due date. The Taxpayer...
Rea Magnet Wire Company, Inc.
11/09/2000 00-30 The Taxpayer is engaged in the business of manufacturing. In 1998 the Taxpayer constructed a manufacturing facility in New Mexico, due in part to the tax credits available under New Mexico’s Investment Credit Act. In 1999 the Taxpayer filed an...
Brian Blount
11/03/2000 00-29 Taxpayer, an artist, sold his artwork through consignment agreements with galleries located both inside and outside New Mexico. Taxpayer also owned a large warehouse in New Mexico, which he used as a studio and occasionally rented to film companies....
Quality Exteriors, Inc.
10/02/2000 00-28 The Taxpayer is a construction business based in Texas. In March 1998, after a standard field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from performing construction services in New Mexico. The...
Ronald and Gloria Frost
09/19/2000 00-27 The Taxpayer was an unlicensed building contractor who entered into contracts to provide all materials and labor to complete a specified construction project. Taxpayer disclosed the name of his customer when making materials purchases, but purchased...
Layton Talbott d/b/a Silk & Stones
08/31/2000 00-25 The Taxpayer sells tangible personal property at both wholesale and retail. After a limited scope audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on resale receipts he deducted without obtaining NTTCs from his...
Thomas M. and Martha L. Parrell
08/31/2000 00-26 Taxpayers were assessed gross receipts tax based upon compensation Mrs. Parrel received from performing services as a registered nurse and reported on a Federal Schedule C. Taxpayers argued that the compensation was received as an employee of a home...
Michael L. Flure
08/23/2000 00-24 Taxpayer was assessed gross receipts on receipts reported on his Federal Schedule C. Taxpayer claimed that the compensation reported on his Schedule C was actually compensation received in the capacity of an employee and was therefore exempt from...
Dr. Edward E. Gilmour
07/24/2000 00-23 The Taxpayer was assessed gross receipts tax based upon receipts reported to the IRS on his Federal Schedule C as receipts from engaging in business. Taxpayer argued that the receipts were wages, which were deductible, pursuant to Section 7-9-17....
Rioja, Inc.
07/21/2000 00-22 The Taxpayer paid the gross receipts tax due for February 2000 eleven days late and was assessed penalty and interest by the Department. The Taxpayer paid the penalty amount due but not the interest amount assessed. The Taxpayer protested the penalty...
Bienvenidos Resort Inc.
07/19/2000 00-21 Taxpayer is engaged in the business of renting apartments. Taxpayer started business with two apartment units in 1991. At that time the Taxpayer was told by the Department to register for payment of gross receipts tax. In 1992 or 1993, the Taxpayer...
Wolf Corporation
07/17/2000 00-20 Taxpayer is a corporation engaged in business in New Mexico. Due to the large dollar volume of the Taxpayer’s business, the Taxpayer is required to pay its monthly CRS taxes according to special payment procedures set out in Section 7-1-13.1 NMSA...
Wastestream Resources
07/11/2000 00-19 Taxpayer is the sole proprietor of an environmental consulting business. Taxpayer had receipts from providing consulting services as well as reimbursements from the purchase of equipment, supplies and laboratory services. The Taxpayer did not pay...
Kay E. Raines
06/29/2000 00-18 Taxpayer was married in March 1994. Her husband died in January 1996. In August 1998, the Department issued an assessment for gross receipts tax, penalty and interest due on the business income earned by the Taxpayer’s husband during the 1994 tax...
Santa Fe Business Service, Inc.
06/23/2000 00-17 Taxpayer claimed a deduction pursuant to Section 7-9-57 NMSA 1978 for a portion of his receipts from providing accounting services. Taxpayer was contracted to perform accounting services for a gallery in Santa Fe. The gallery was a subsidiary of a...
Johnny Griego
06/14/2000 00-16 Taxpayer worked as an independent contractor providing bulk mail delivery services to the United States Post Office. Taxpayer was not aware that he was required to report and pay gross receipts tax on his receipts from selling services. The...
Chiles Consulting Company
06/06/2000 00-15 In 1997, the Department notified the Taxpayer of discrepancies between business income reported on his 1994 federal income tax return and amounts reported to the Department for gross receipts tax purposes. Taxpayer was unable to explain the...
R & R Professional Pharmacy, Inc.
05/16/2000 00-14 Taxpayer operated a pharmacy in New Mexico during the period 1994-1997. On several occasions, Taxpayer called the Department to inquire if all sales to government agencies were exempt and was consistently told that receipts from sales of tangible...
Silver House Trading Company
05/10/2000 00-13 Taxpayer is engaged in selling Native American jewelry, pottery and paintings. In 1993 the Taxpayer entered into a joint venture with a Colorado business to purchase and sell Native American jewelry throughout the west. In November 1995, the...
Socorro Cattlemans Café
04/17/2000 00-12 Taxpayers owned a business that was closed in May 1990. At that time, the Taxpayers were behind in reporting and paying gross receipts taxes. Because the Taxpayers did not notify the Department they had stopped doing business, the Department issued a...