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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Michael L Hughes
22-01 On February 1, 2021, the Department assessed the Taxpayer for personal income tax for the 2015 and 2016 tax years. On February 26, 2021, the Taxpayer filed a timely written protest. The Taxpayer worked as a technician for an automotive company that, after having...
Marcos and Cristina Rayas
21-28 On September 28, 2020, the Department issued an assessment to the Taxpayer for personal income tax, penalty and interest for tax year 2014. On October 28, 2020, the Taxpayer submitted a timely protest of the assessment. In 2014, while living and working in...
Harvie and Mary Beavers
21-27 On March 3, 2020, the Department issued a return adjustment notice to the Taxpayer for a 2019 personal income tax return, which denied a credit claimed for taxes paid to another state. On March 6, 2020, the Taxpayer protested the adjustment notice. The Taxpayer,...
Inn of the Anasazi
21-26 On October 2, 2020, the Department issued the Taxpayer an account balance notice indicating penalty due because of the late filing and payment of gross receipts tax. On October 18, 2020, the Taxpayer responded with a formal protest of the penalty. The Taxpayer,...
XTO Energy Inc
21-25 On July 16, 2020, the Department assessed the Taxpayer penalty for filing its oil and gas severance tax return late. On October 12, 2020, the Taxpayer filed a timely protest. The Taxpayer requested abatement of the penalty due to non-negligence because the...
Roy A Charletta
21-24 On March 1, 2021, the Department denied the Taxpayer’s personal income tax refund request for 2013. On March 31, 2021, the Taxpayer filed a timely protest of the denial. In 2018 the Taxpayer, who is a resident of New York, discovered that his employer had been...
Lighthouse Entertainment (Daniel Dawes)
11/10 21-23 On June 9, 2020, the Department assessed the Taxpayer for gross receipts tax for periods from 2012 through 2016. On September 8, 2020, the Taxpayer filed a timely written protest to the denial of refund. Though the Taxpayer eventually conceded that gross...
Kimmet D Holland
21-22 On December 12, 2019, and then on January 29, 2020, the Department sent letters to the Taxpayer denying requests for a refund of personal income tax in 2013 and 2014. On February 4, 2020, the Taxpayer sent a formal protest of the denials. The Taxpayer received...
Apache Corporation and Subs
21-21 On March 31, 2017, the Department issued the Taxpayer an assessment for corporate income tax, penalty and interest for tax year 2015. On June 28, 2017, the Taxpayer protested the assessment. This protest involved the consideration of several points in order to...
Arthur and Elaine Trujillo
08/20 21-20 On February 8, 2021, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for 2019. On March 8, 2021, the Taxpayer filed a timely written protest of the assessment. The Taxpayer...
Orville and Sharon Whyte
08/11 21-19 On November 4, 2019, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for tax year 2018. On November 7, 2019, the Taxpayer filed a timely written protest to the assessment. The...
David and Raya Kovensky
07/23 21-18 On September 28, 2020, the Department assessed the Taxpayers for personal income tax for tax years 2014 and 2015. On October 6, 2020, the Taxpayers filed a timely written protest to the assessment. The Department determined that additional tax was due...
Ronald Duncan
06/30 21-17 On October 12, 2018, the Department assessed the Taxpayer for gross receipts tax for periods in 2014 and 2015. On December 28, 2018, the Taxpayer submitted a timely protest of the assessment. The Taxpayer performed dining delivery services in these...
Slapfish Restaurant
06/28 21-16 On July 18, 2019, and then again on July 29, 2019, the Department assessed the Taxpayer for gross receipts tax penalty for periods in 2017 and 2018 respectively. The Taxpayer later submitted a timely protest of the penalty. During the periods at issue, the...
ITSQuest Inc
06/17 21-15 On June 17, 2021, the Department assessed the Taxpayer for gross receipts tax for periods from 2011 to 2018. On March 15, 2019, Taxpayer submitted a protest of the assessment to the protest office. The Taxpayer provided employment staffing services and...
Robison Medical Resource Group LLC
05/21 21-14 On February 6, 2020, the Department issued an assessment to the Taxpayer for gross receipts tax for filing periods from 2013 to 2019. On May 6, 2020, the Taxpayer filed a timely written protest of the assessment. The Taxpayer provides temporary services to...
Invictus Technical Solutions, LLC
05/21 21-13 On December 11, 2019, the Department issued an assessment to the Taxpayer for gross receipts taxes in periods from 2012 through 2019. On January 10, 2020, the Taxpayer filed a timely written protest of the assessment. The Taxpayer provided information...
Drivetime Car Sales Co. LLC
05/10 21-12 On October 15, 2018, the Department issued a letter denying the Taxpayer’s refund request for motor vehicle excise taxes paid from 2015 to 2018. On January 10, 2019, the Taxpayer filed a timely written protest of the denial notice. The Taxpayer is a motor...
Candice S Dubois
05/05 21-11 On August 4, 2020, the Department issued a return adjustment notice to the Taxpayer reducing the personal income tax refund for 2019. On August 12, 2020, the Taxpayer filed a timely written protest of the adjustment notice. The Department denied the claim...
Gordon E Johnson
04/27 21-10 On June 17, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty and interest. On June 26, 2020, the Taxpayer’s protest of the assessment was received by the Department. The Taxpayer’s spouse, a registered nurse, worked as a...