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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Gregory and Shirley Hale
03/07/2001 01-02 Taxpayer protested the assessment of gross receipts tax on the basis that he had moved to New Mexico from California and was a mechanic who should not be expected to understand the nuances of how taxes apply in New Mexico. The Taxpayer also argued...
Sandia Oil Company
02/26/2001 01-01 Taxpayer protested only the imposition of penalty with respect to gross receipts tax and gasoline tax returns which were filed late. The Taxpayer's bookkeeper and office manager was a long time employee who was responsible for preparing and filing its...
Santa Fe Stone Corporation
12/14/2000 00-39 Taxpayer protested the imposition of interest due to the late payment of taxes. The late payment was caused by the fact that the Taxpayer’s bookkeeper had embezzled the tax monies and had concealed the fact that taxes were not being paid. When the...
Robert Pineda
12/13/2000 00-38 The Taxpayer is a certified public accountant engaging in business in New Mexico. The Department conducted an audit of the Taxpayer's gross receipts tax reporting using the Taxpayer's bank records. Based on the Taxpayer's bank deposits, the Department...
Apple Computer, Inc.
12/08/2000 00-37 Taxpayer sold computers and related hardware to customers in New Mexico. The Taxpayer sold the computers pursuant to contracts which either provided that the title to the merchandise passed at the Taxpayer's shipping location, its out-of-state...
David Montoya
12/06/2000 00-36 The Taxpayer is engaged in performing construction services as an independent contractor. The Department assessed the Taxpayer for gross receipts tax, penalty and interest on business income reported on his 1995 federal income tax return but not...
Debbie Garcia-Ingram
12/04/2000 00-35 The Taxpayer was an independent contractor from 1996 through 1998 working for a County Government. In 1999 the Department assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing services. The Taxpayer...
Kimberly Ann Caylor
11/29/2000 00-34 The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. In April 2000, following a limited scope audit, the Department assessed the Taxpayer gross receipts tax, penalty and interest on her commissions. The Taxpayer...
Roswell Lumber Co.
11/21/2000 00-33 The Taxpayer operates retail businesses in New Mexico, selling building materials. Following a field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from the sale of construction materials for which...
Larry L. Cotton
11/14/2000 00-32 In 1996, the Taxpayer worked as an independent contractor performing maintenance services. In April 2000, the Department assessed the Taxpayer gross receipts tax, penalty and interest on his 1996 business receipts. Taxpayer protested the assessment,...
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...