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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Anthony Tafoya
04/30/1999 99-19 Taxpayer was a corporate officer responsible for hiring personnel and signing withholding tax returns. The Taxpayer knew that the corporation was liable for withholding tax and that the returns had to be filed. The corporation did not file returns or...
Pioneer Savings Bank & Subsidiaries
04/06/1999 99-18 Taxpayer filed a claim for refund by filing an income tax return showing a balance due to the taxpayer. The Department took no action on the Taxpayer's refund claim. More than a year later, the taxpayer inquired as to the status of its refund claim....
TPL, Inc.
04/05/1999 99-17 The Taxpayer, a New Mexico corporation, entered into five research and development contracts with the federal government. The taxpayer protested the Department's assessment of gross receipts tax on its receipts from the contracts, The Taxpayer...
Kenneth G. Abbott d/b/a Abbott Designs
03/18/1999 99-16 Taxpayer moved to NM to fulfill a service contract with a private company. After reviewing his wife’s CRS-1 Filer’s Kit the Taxpayer did not believe that his receipts from performing services in NM were subject to the gross receipts tax. In 1998 the...
Sunbelt Tastee Freeze, Inc.
03/05/1999 99-15 The corporate officers of the Taxpayer had signed personal guarantees as security for an installment agreement between the Taxpayer and the Department in lieu of the Department filing a lien to secure its interest. The Taxpayer defaulted on the...
Bret A. Bishop
02/26/1999 99-14 Taxpayer performed fishing guide services for a fly-fishing outfitter who resold Taxpayer's services to its customers. Taxpayer failed to report and pay gross receipts taxes on his receipt based upon his belief that the payment of taxes by the...
Timothy & Diane Tuttle
02/12/1998 99-13 Taxpayer filed a 1994 personal income tax return as a first-year resident having income earned in New Mexico and another state. Taxpayer did not understand New Mexico’s method of allocating income between New Mexico and the other state and therefore...
Storm Construction and Don & Sara Hetter
02/09/1999 99-12 Taxpayers performed road construction services for governmental entities who told Taxpayers that they were exempt from gross receipts tax. No part of the Taxpayers' receipts were exempt or deductible from tax because there is no exemption or...
Richard L. Trulious
02/04/1999 99-08 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
David J. & Nancy L. DeBusk
02/04/1999 99-11 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
Roger A. Landavazo
02/04/1999 99-07 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
Marc K. Shaefer
02/04/1999 99-10 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
April Muniz
02/04/1999 99-09 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
West Texas Express
02/02/1999 99-06 The taxpayer was audited for Highway Use Taxes under Section 7-15A-1 et seq. and Section 7-16A-1 et seq. As a result of the audit the taxpayer was assessed based on the calculation of a 37.3% error rate. The taxpayer successfully challenged the method...
Walter Burke Catering
02/01/1999 99-05 Taxpayer contested the assessment of penalty and interest based upon the undue amount of time (over one year) which elapsed between the time the audit of the taxpayer commenced and when the assessment was issued. Although the Department did not...
Diane Gonzales
01/27/1999 99-04 The Taxpayer protested the assessment of gross receipts tax and interest based upon her inability to pay the assessment. A taxpayer's inability to pay an assessment is not a defense to the assessment. The Department may only compromise assessments...
Donald L. Oschwald
01/25/1999 99-03 The Taxpayer is a roofing consultant to licensed contractors. In the ordinary course of his business, the Taxpayer uses a special tool he invented to drill into a customer’s roof and remove a cross section of the roof itself. The Taxpayer then...
Maintenance Service Systems, Inc.
01/21/1999 99-02 Taxpayer provides janitorial services in New Mexico. Taxpayer requires its customers to provide a place to store cleaning supplies and cleaning equipment on the customer's premises and it informs its customers that they own the cleaning supplies and...
Melvin L. & Dolores M. Jenkins
01/04/1999 99-01 Taxpayer worked as a commissioned salesperson whose entire compensation was derived from commissions generated on merchandise sold. Taxpayer contested the assessment of gross receipts tax upon his commissions claiming that they were exempt pursuant...
M. Kory & Lucia Rowberry
12/30/1998 98-59 Taxpayer provided dental services to patients from the dental office of another dentist. Taxpayer claimed that there was a TS-22 agreement between him and the other dentist, but could not provide evidence of agreement’s existence or payment of tax....