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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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
Amigos Mexican Foods, Inc.
07/01/1997 97-24 TP did not have current series NTTC’s to support deductions. Equipment was purchased without tax and used in the business. Gross receipts tax where a valid NTTC was not obtained. Compensating tax has been adjusted to exclude one piece of equipment....
Alan Ritchey, Inc.
06/19/1997 97-23 TP challenged the application of the Petroleum Products Loading Fee to gallons placed into fuel supply tanks in NM but burned in vehicles outside NM. TP revised his protest and claimed the fee did not apply to him since he was an instrumentality of...
Wilbe Anton
06/09/1997 97-22 TP failed to file a NM return since the income was earned on an Indian reservation. TP challenges interest since he acted on good faith. Protest denied. Back to Tax Decisions & Orders
Tim and Diane Gonzales
06/09/1997 97-21 TP failed to amend their NM state return after amending their federal return. Penalty was abated, interest is due. Protest denied. Back to Tax Decisions & Orders
Highway Supply, Inc.
06/05/1997 97-17 TP argues that a Type 6 or 4 NTTC is acceptable for the sale of traffic control devices and signs to contractors who are working on a project which will ultimately be sold to the Highway Dept. Protest denied. Back to Tax Decisions & Orders
Raymond Gabaldon, DBA Movie Land Video
05/19/1997 97-19 TP entered into an installment agreement but failed to provide security and the department placed a lien on the property - Protest denied. TP did not file a timely protest to challenge the assessments underlying the lien. Back to Tax Decisions &...
Arthur Pino
05/19/1997 97-20 Gross receipts tax on services to the Postal Service by a contract mail carrier. Penalty and Interest abated prior to the issuance of the assessment. Back to Tax Decisions & Orders
Amoco Oil Company and Affiliated Subsidiaries
05/08/1997 97-18 TP did not make a claim for refund within the allowed amount of time under 7-1-26(B) - Protest Denied. Back to Tax Decisions & Orders
Wheeler & Sons Trucking
04/30/1997 97-16 Schedule C assessment - Hauling in interstate commerce and employee vs. independent contractor – TP was determined to be an employee based on control exercised by payor. Back to Tax Decisions & Orders
M & R Janitorial Services
04/18/1997 97-14 Is TP excused from Gross receipts taxes because TP did not understand that services for federal government were taxable and because the department did give TP a firm answer; -- Lack of knowledge about taxes does not relieve the liability and TP was...
Novick’s Painting
04/18/1997 97-13 TP argued “double taxation” - TP failed to obtain and execute NTTC’s to suppliers and began deducting the cost of goods and materials from gross receipts; Hearing Officer denied TP protest - the tax, penalty and interest is due and there is no “double...
Margaret’s Upholstery
03/27/1997 97-11 Lack of NTTC’s for sales made by spouse - Greater than 25% under reporting and penalty and interest from 1998; Taxes were due for lack of NTTC; penalty and interest were properly assessed and due. Back to Tax Decisions & Orders
Morgan Buildings & Spas, Inc. and Morgan Buildings and Spas Manufacturing Corp.
03/20/1997 97-10 TP argued it as selling tangible personal property not construction services - TP also argued that the date of 1991 contract governed which NTTC it must have in its possession -pre 1992 vs. post 1992 – TP further argued methodology was improper;...
David Hawkinson
03/13/1997 97-09 Reimbursement of moving expenses were deducted from federal adjusted gross income for NM purposes on belief that the reimbursement was not subject to state taxation – TP protested the tax, penalty and interest assessed; Department agreed penalty not...
Claude Burger Lath & Plaster
03/07/1997 97-08 Lack of NTTC’s for resale of construction services after 60 day notice and penalty and interest assessed; TP improperly took deductions because of the lack of timely receipts of an NTTC and penalty and interest was properly assessed on taxes not paid....
Lockheed Missles & Space Company
03/06/1997 97-07 TP protested a portion of an audit claiming Section 7-9-13.1 applies to the services performed out-of-state; Section 7-9-13.1 does not apply because the contracts were for R&D the product of which was delivered into NM for initial use in NM. Back...