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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Associated Court Reporters, Inc.
12/10/1997 97-45 TP (two corporate officers) claimed that they were not liable for the amounts deducted and withheld by their corporation that were not paid to the department. Protest denied for one corporate officer and granted and denied in part for the other...
Dairy Construction, Inc.
12/04/1997 97-44 TP claimed a 50% deduction under Section 7-9-62 for the sale of agricultural implements. The deduction was denied but penalty was abated based on the department’s previous approval of a refund on the same facts. Protest granted in part and denied in...
Tafoya’s Store
11/26/1997 97-43 TP was assessed GRT which resulted from a C-SPAN tape match. TP was unable to provide any information that would explain the discrepancy between state and federal reporting because her deceased husband handled all of the paperwork pertaining to the...
Dawson Surveys, Inc.
11/12/1997 97-42 TP was issued a Type 7 NTTC for the performance of construction staking services and claimed the deduction under Section 7-9-52. Upon audit the deductions were disallowed. Protest granted. Back to Tax Decisions & Orders
Kerry D. & Kathy L. Shahan
11/12/1997 97-41 TP claimed that the department could not determine what their federal adjusted gross income was independently of what was reported to the IRS. TP also claimed that they were non-resident aliens of the US and that the IRS had no authority to enforce...
Wayne F. Weaver
10/27/1997 97-39 TP believes that the amount of his receipts are so minimal that they should not be subject to the gross receipts tax. TP also feels that it is unfair to tax him (independent contractor) differently than an employee. Protest denied. Back to Tax...
Jorge Midon
10/27/1997 97-40 TP received an assessment for GRT which resulted from a Schedule C tape match. TP claimed that he was not engaged in business and that his sales were isolated and occasional. Protest denied. Back to Tax Decisions & Orders
Southwest Gin Service and Supply
10/22/1997 97-38 TP claimed that they did not have sufficient nexus in NM for the gross receipts tax to be imposed. Protest denied. Back to Tax Decisions & Orders
Jesse C. & Shirley Orr
10/20/1997 97-37 TP claimed that the imposition of the gross receipts tax on their commissions was a “double taxation” and that their receipts were received in a disclosed agency capacity. TP also argued that they were not negligent for the purposes of Section 7-9-69....
Done-Rite Detail
10/07/1997 97-36 TP claimed their services were being resold and were 100% deductible. Sufficient documentation to claim a deduction could not be produced for most of the transactions. When a Type 5 NTTC was produced the requirements under 7-9-48 were not met. Protest...
Jerry Anaya, Sr.
09/26/1997 97-35 TP argued that interest should not be assessed on the amount of tax due because of the length of time it took the department to assess the tax. Protest denied. Back to Tax Decisions & Orders
Kerry and Kathy Shahan
09/16/1997 97-34 TP argues that imposing the compensating tax on the purchase of a mobile home purchased out-of state is a violation of their constitutional right to establish a home. Protest denied. Back to Tax Decisions & Orders
Don Bass
08/28/1997 97-33 TP argues that his wages are not subject to federal income tax or NM income tax. TP is not entitled to a refund of the taxes withheld from this wages. Protest denied. Back to Tax Decisions & Orders
TASC, Inc.
08/22/1997 97-31 TP failed to prove that the services being performed were not R&D services and that the product was not initially used in NM. The receipts are subject to the GRT. The TP is also liable for CIT. Protest denied. Back to Tax Decisions & Orders
Tortilla, Inc.
08/12/1997 97-30 TP claimed that the department should pay interest on a claim of investment credit – from the time the application was made to when it was approved. Protest denied. Back to Tax Decisions & Orders
Southwestern Public Service Co.
08/04/1997 97-29 TP claimed that they were not negligent for filing a late payment (special payment method) and penalty should not be imposed. TP also protested the assessment of interest when the payment was only one day late. Protest denied Back to Tax Decisions...
Newman Outdoor Advertising
07/27/1997 97-28 TP denied certain deductions upon audit for accepting incorrect NTTC’s and in some cases no NTTC’s. TP claimed that they were not negligent for the following reasons: 1)they were not aware of the law’ 2) prior business practice; 3) false information...
Anthony Cordova
07/16/1997 97-27 TP claims his wages were improperly subject to NM income tax. Protest denied. Back to Tax Decisions & Orders
Val Tech & Associates
07/16/1997 97-26 TP claimed that his services were performed on “Indian county” and therefore exempt from the gross receipts tax. The property is not “Indian country” as defined in 18 U.S.C. §1151. Protest denied. Back to Tax Decisions & Orders
James G. Champion
07/02/1997 97-25 Schedule C tapematch - Gross receipts tax on commissions; TP claims the tax has already been paid. Tap claims unfair treatment of employee vs. independent contractor. Protest denied. Back to Tax Decisions & Orders