- All NM Taxes
- Decisions & Orders
Explore Section & Events
All NM Taxes
- Economic & Statistical Information
- Overview
- Gross Receipts Taxes
- Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
- Combined Fuel Tax Distribution Reports (CFT)
- Personal Income Tax Reports
- Corporate Income Tax Reports
- Property Tax Reports
- Oil Natural Gas & Mineral Extraction Taxes
- Motor Vehicle Taxes & Fees
- Other Reports
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.
Click on “READ MORE” to show content and download link.
If you are unable to download a file in a hyperlink right click the hyperlink and click “open link in new tab”or open from the files below.
If the folders are not displayed or you are having any issues with file links and/or sharing URLs clear your browser cache or refresh your browser by pressing Ctrl-F5.
Ronald Duncan
Jun 30, 2021
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
Jun 28, 2021
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
Jun 17, 2021
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
May 21, 2021
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
May 21, 2021
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
May 10, 2021
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
May 5, 2021
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
May 3, 2021
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...
Copper Canyon Investments, LLC
Apr 28, 2021
04/13 21-09 On April 25, 2020, the Department partially denied the Taxpayer’s request for a refund of gross receipts tax. On July 23, 2020, the Taxpayer filed a timely written protest to the refund denial. The Department denied the claim for refund for periods in 2016...
Donald K Pauly
Apr 26, 2021
04/13 21-08 On August 27, 2019, the Department assessed the Taxpayer for personal income tax, penalty and interest for tax years 2013 and 2014. On October 7, 2019, through representation, the Taxpayer submitted a formal protest of the assessment. The primary issue to...
James P. Benvenuti
Apr 23, 2021
04/09 21-07 On May 24, 2019, the Department assessed the taxpayer $23,017.64 in gross receipts tax, penalty and interest. On May 29, 2019, the Taxpayer’s formal protest was received by the Department. The Taxpayer is a psychiatrist who provided services to behavioral...
Desire.Santa, LLC
Apr 22, 2021
04/07 21-06 On June 5, 2020, the Department issued a letter partially denying the Taxpayer’s request for refund. On June 30, 2020, the Taxpayer filed a timely written protest to the denial. The portion of the refund that was denied was for tax periods from January 1,...
Timberline Environmental Services, LLC
Mar 23, 2021
03/17 21-05 On January 19, 2018, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for periods from 2010 through 2017, in a total amount of $61,167.87. On April 11, 2018, the Taxpayer filed a timely protest of the assessment. The...
Dennette L Kauzlaric
Mar 18, 2021
02/19 21-04 On December 10, 2019, the Department assessed the Taxpayer personal income tax, penalty and interest of $2,125.87 for tax year 2018. On February 28, 2020, the Taxpayer submitted a Protest letter. The Taxpayer claimed that penalty and interest should be...
Bryan Huskisson
Mar 17, 2021
02/12 21-03 On October 23, 2019, the Department issued an assessment of for gross receipts tax, penalty and interest in a total amount of $3,057.45. On November 5, 2019, the Taxpayer submitted a letter protesting the assessment. Taxpayer did not report income from...
Pedro Ramirez
Mar 17, 2021
02/01 21-02 On April 7, 2020, the Department issued a return adjustment notice to the Taxpayer for the 2019 tax year that reduced the amount of the refund because it disallowed the Taxpayer’s claim of his child as a dependent. On April 21, 2020, the Taxpayer filed a...
Brian and Loretta Garrett
Jan 20, 2021
21-01 On February 7, 2020, the Department denied the Taxpayer’s claim for refund based on the statute of limitations. On March 25, 2020, the Taxpayer protested the denial. The Taxpayer filed an amended personal income tax return for 2015 after she became aware that...
20-18 The Behles Law Firm PC
Dec 31, 2020
20-18 The Behles Law Firm PC On June 28, 2018, the Department issued a notice of assessment for corporate income tax, withholding tax, and the workers compensation fee to the Taxpayer. On September 27, 2018, the Taxpayer filed a timely formal protest with the...
The GEO Group Inc.
Dec 30, 2020
20-17 The GEO Group Inc. On December 27, 2016, the Department issued the Taxpayer a notice of assessment of tax for periods ending January 31, 2010 through September 30, 2015. On March 22, 2017, the Taxpayer filed a timely protest with the Department. The Taxpayer...
M & J Oilfield Services LLC
Dec 11, 2020
12/11/202020-16 On October 21, 2019, the Department issued an assessment to the Taxpayer as a successor in business. On January 17, 2020, the Taxpayer filed a timely protest. The Taxpayer argued that their business was not a successor in business to the father’s...