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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McDannald Enterprises d/b/a/ Cow Palace
03/30/2000 00-11 A claim for refund was filed by a successor to a business which operated under a liquor license. The Department had issued a provisional assessment, estimating the gross receipts tax liability of the business for periods for which returns had not been...
Sharon & John Askwith
03/20/2000 00-10 In 1996, taxpayer moved to New Mexico from Illinois and became a New Mexico resident. In 1998, taxpayer received a payment under the terms of a phantom stock agreement. The payment represented deferred compensation for work taxpayer performed for his...
Ellen Berkovitch
03/15/2000 00-09 Taxpayer had receipts from a contract with the New Mexico State Library to coordinate the production of a manual for the statewide reading program. Under the contract the Taxpayer was to purchase materials and services necessary to produce the manual....
KD Plumbing Works, Inc.
03/03/2000 00-08 Taxpayer provides plumbing services to general contractors. Beginning in 1993, Taxpayer reported and paid gross receipts tax on its receipts. In 1996, Taxpayer's president learned the company would be entitled to a deduction if it obtained NTTCs from...
Aguadulce Hoof Trimmers
03/01/2000 00-07 Taxpayer provides hoof-trimming services to local dairies. After reviewing written information provided by the Department, Taxpayer concluded that his receipts from these services were exempt from gross receipts tax under Section 7-9-19, which...
Aaron & Gaye Baroutte
02/22/2000 00-06 Taxpayers received compensation for managing a small, family owned business owned by Mr. Garoutte's mother-in-law. Taxpayers did not receive an hourly wage or salary, but drew down small amounts as they were needed or the business could afford to pay,...
Larry Lene, d/b/a CSI Mobile Home Set Up
02/04/2000 00-05 Taxpayer provided on-site set up services for mobile home dealers. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on his 1995 federal income tax return and the receipts reported for...
K-Mart Properties, Inc.
02/01/2000 00-04 Kmart Corporation created a wholly owned subsidiary, Kmart Properties, Inc., ("KPI") and transferred all of its domestic trademarks, tradenames and service marks, ("the Marks") to KPI. KPI licensed them back to Kmart and Kmart paid KPI a royalty fee...
Inez Bay
01/20/2000 00-03 Taxpayer provided proofreading services to a professional court reporting service. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on her 1995 federal income tax return and the...
Nyle and Elaine Tack
01/14/2000 00-02 Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported...
Richey Construction, Inc.
01/11/2000 00-01 Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported...
Judith A. Housley & Associates
11/04/1999 99-28 Taxpayer contested the imposition of the 50% "fraud" penalty imposed under Section 7-1-69. The evidence established that the Taxpayer was a sophisticated taxpayer who understood her obligation to report and pay gross receipts taxes, who charged her...
Fidel and Sadie Ann Avilucea
10/21/1999 99-27 In 1998, the Taxpayers filed a claim for refund of personal income taxes paid during calendar years 1990 through 1993, based upon the fact that their income was earned while working as civilian employees for the Department of Navy in Spain. The...
American Communication Services of Alb., Inc. and ACSI
09/16/1999 99-26 Taxpayers sought to have their NM telecommunications property revalued for tax year 1999 using the unit appraisal method of valuation. Taxpayers claimed the Department had an obligation to notify them of their right to elect between the cost valuation...
George Tucker
07/30/1999 99-25 Taxpayer protested the Department's denial of his claim for refund that had sought to claim a deduction for the resale of services. The Department denied the refund claim because it had previously issued the Taxpayer a 60 day letter to produce the...
Rafael M. Romero
07/19/1999 99-24 The Taxpayer protested the Department's estimated assessments of personal income tax, interest and the fraud penalty as well as the filing of a lien to secure the assessments. The Taxpayer failed to attend the hearing. The Department had obtained...
Nestor & Emmeline-Dorothy Padilla
06/29/1999 99-23 Taxpayer was issued three personal income tax assessments by the Department. The Department also claimed a lien on the Taxpayer’s property. The Taxpayer filed a protest disputing the validity of the assessments and the lien making various tax...
Donald and Lori Breuer
05/28/1999 99-22 Taxpayer, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by his employer. The Department estimated the Taxpayer’s income based on prior years’ returns and...
Lenya Reese
05/12/1999 99-21 Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on her 1994 federal income tax return and the receipts reported to New Mexico. Taxpayer claimed that the Department’s method of...
Joseph and Toni Rene Salinas
05/10/1999 99-20 Taxpayers, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by their employers. The refund was denied and Taxpayers protested, claiming 1) they are not subject to...