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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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....
Production Credit Association of Eastern New Mexico
12/17/1998 98-58 The Taxpayer, a production credit association created under federal law, protested the Department's denial of its claims for refund of corporate income tax for tax years 1992-1996. The Taxpayer claimed it was exempt from state income taxes because...
Bill and Sherri McConnel
12/09/1998 98-57 Taxpayers (husband and wife) were assessed gross receipts tax on business income reported on their 1994 federal income tax return. Taxpayers argued they were employees entitled to the deduction from gross receipts provided in Section 7-9-17. The...
Joe Anaya, d/b/a Anaya’s Carpet Service
12/04/1998 98-56 Taxpayer filed a $833.68 claim for refund in April 1998 for the period of Jan. - June 1994. This claim was filed after the three-year limitations period set out in Section 7-1-26(C). The taxpayer acknowledged that the claim was not made timely,...
Professional Land Surveying
10/22/1998 98-55 The Taxpayer primarily engages in surveying for road construction contractors. The Taxpayer failed to keep up with the changes to Section 7-9-43, which was amended in 1992 to require that sellers claiming deductions which require nontaxable...
Actionside Lath & Plaster
10/15/1998 98-54 The Taxpayer protested the Department's denial of a deduction claimed for receipts from a customer which had given the Taxpayer a nontaxable transaction certificate but the Taxpayer could not produce a copy of the certificate. The Taxpayer also...
Harrington Industrial Plastics
10/01/1998 98-53 Taxpayer purchased a division of another New Mexico business without following the procedures outlined in the successor in business statutes, Sections 7-1-61 to 7-1-64 that require a purchaser to escrow a portion of the purchase proceeds for taxes and...
Louis & Carolyn Bortot
09/28/1998 98-52 Taxpayers were shareholders of two small, closely held family corporations. The Taxpayers performed all of the management functions for the corporations. The corporations had no other employees. The corporations reported the compensation to the...
Antoine Khoury
09/25/1998 98-51 Taxpayer was notified of discrepancies between his federal Schedule C and NM gross receipts tax filing during a limited scope audit. Taxpayer was notified that he had 60 days to provide any NTTC’s or other documentation that would support any...
Lauren Constructors, Inc.
09/23/1998 98-50 TP protested the assessment of interest on late gross receipts tax payments. TP claimed that the Department should be estopped from assessing interest since the TP received erroneous advice from a Department employee as to when the payment of tax was...
CRST, Inc.
09/15/1998 98-49 TP protested the manner in which the Department calculated interest on an assessment of corporation income tax. TP's original income tax returns showed overpayments of tax for the three tax years for which deficiencies were later assessed. TP's...
Jeffery A. Williams
09/04/1998 98-48 Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on his federal income tax return and the receipts reported to New Mexico. Taxpayer was notified that he had a 60-day period to provide...
Michael & Michele Beglau
09/03/1998 98-47 Taxpayer was denied a portion of a claim for refund attributable to a child day care credit. The Department determined that the Taxpayer was not gainfully employed or disabled during the months for which the credit was claimed as required in Section...
Berryman Ranch
09/01/1998 98-45 Taxpayer granted to three hunters a non-exclusive right to go onto its ranch to hunt during the hunting periods designated by the state. Taxpayer did not pay gross receipts tax on the receipts from selling hunting access to its land. Taxpayer...
Dain Rauscher, Inc. (Formerly Known as Rauscher Pierce Refsnes, Inc.)
08/31/1998 98-46 Taxpayer protested the Department's determination that the Department's discretion to grant extensions of time to file a protest under Section 7-1-24(B) is limited to protests of assessments of tax or of other peremptory notices and demands. Held...
Javier Padial
08/17/1998 98-44 Taxpayer was assessed interest on gross receipts tax assessed after a Schedule C tapematch. Taxpayer argued that his failure to pay the gross receipts tax was unintentional, therefore interest should be abated. The Department does not have the...
Joseph R. Ruiz
08/14/1998 98-43 Taxpayer protested a denial of his claim for refund of interest paid on a 1990 PIT liability. Taxpayer claimed the Department misapplied a payment he made for his 1990 PIT liability to his 1991 PIT liability. Taxpayer also argued that he would have...