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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Copper Canyon Investments, LLC
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
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
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
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
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
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
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
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
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
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.
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
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...
Test & Evaluation Services, LLC and EWA Warrior Services, LLC
11/13/202020-15 On March 8, 2018, the Department issued two Notices of Assessments to each Taxpayer. On June 4, 2018, the Taxpayer’s counsel submitted a timely protest with the Department for each notice and demand for payment. The two protests were consolidated as...
Edward and Linda CdeBaca
10/07/2020 20-14 On August 20, 2019, the Department issued a Return Adjustment Notice to the Taxpayer for the 2018 tax year. On September 7, 2019, the Taxpayer submitted a timely protest with the Department. The Taxpayer argued that they used TurboTax software to...
Marduk Consultants
09/09/2020 20-13 On October 9, 2019, the Department issued a notice of assessment for gross receipts taxes for reporting periods from January 1, 2012 to December 31, 2016. On November 1, 2019, the taxpayer filed a timely protest with the Department. The Taxpayer...
Lisa Chavez
08/26/2020 20-12 On August 2, 2019 and July 1, 2019, the Department issued return adjustment notices to the taxpayer for tax years 2016, 2017 and 2018. On August 2, 2019, the Taxpayer filed a timely protest with the Department. The Taxpayer argued that for the tax...
Elite Well Services LLC
07/23/2020 20-11 Elite Well Services LLC On July 10, 2018, the Department denied the Taxpayer’s claim for refund of $3,287,058.23 for a high wage tax credit. On October 9, 2018, the Taxpayer filed a formal protest of the denial. Since there was no genuine dispute as...
PST Services Inc
05/12/2020 20-10 On December 27, 2017, the Department assessed the Taxpayer for $1,620,689 in gross receipts tax, penalty and interest. On March 27, 2018, the Department received the Taxpayer’s protest of the assessment. Among issues to be decided in the case were...
Jackson Rock Springs Stages
05/11/2020 20-09 On August 13, 2019, the Department issued an assessment to the Taxpayer for weight distance tax, late payment penalty and interest, and an additional weight distance penalty for not reporting mileage in New Mexico. On August 27, 2019, the Taxpayer...
Working Boy Productions
04/24/2020 20-08 On May 4, 2018, the Department issued a denial of the Taxpayer’s application for a film production credit for the tax years 2015 and 2016. On August 1, 2018, the Taxpayer filed a formal protest of the denial of its applications. The issue to be...