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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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Test & Evaluation Services, LLC and EWA Warrior Services, LLC
Nov 13, 2020
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
Oct 7, 2020
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
Sep 9, 2020
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
Aug 26, 2020
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
Jul 23, 2020
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
May 12, 2020
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
May 11, 2020
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
Apr 24, 2020
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...
Dennis Miller
Apr 13, 2020
04/13/2020 20-07 On April 30, 2019, the Department issued a return adjustment notice denying the refund request on the Taxpayer’s personal income tax return and instead assessed tax in the amount of $328.31. On July 29, 2019, the Taxpayer submitted a formal protest...
Four Corners Healthcare Corp
Mar 6, 2020
03/06/2020 20-06 On August 29, 2017, the Department denied the Taxpayer’s application for refund for gross receipts tax in the total amount of $1,325,343.10. On or about November 22, 2017, Taxpayer submitted a formal protest on the denial. At issue in the protest was...
Bruce Winchell
Feb 25, 2020
02/25/2020 20-05 On June 14, 2019, the Department assessed the Taxpayer for $203 in gross receipts tax penalty and interest after having determined that gross receipts tax had not been paid on business income reported on the Taxpayer’s federal return. On June 28,...
Continental Land Resources
Feb 7, 2020
02/07/2020 20-04 On April 27, 2017, the Department assessed the Taxpayer for $1,101,453.53 in gross receipts tax, penalty and interest. On July 24, 2017, the Taxpayer filed a formal protest. The issues to be decided in the protest were whether the Taxpayer was...
Distribution Management Corporation Inc
Feb 4, 2020
02/04/2020 20-03 On September 25, 2018, the Department assessed the Taxpayer $36,110.92 in tax, penalty and interest as the result of an International Fuel Tax Agreement (IFTA) carrier audit for filing periods in 2015. On October 11, 2018, the Taxpayer protested the...
Process Equipment & Service Company Inc
Jan 31, 2020
01/31/2020 20-02 On February 3, 2017, and then on May 31, 2018, the Department denied the Taxpayer’s claim for a Technology Jobs and Research and Development Tax Credit for 2014 and 2016 respectively, which the Taxpayer later protested. The Department denied the...
Star Paving Co
Jan 28, 2020
01/28/2020 20-01 On July 27, 2018, Department assessed the Taxpayer for $23,155.27 in tax, penalty, and interest as the result of a Department audit. The Taxpayer paid the assessment but later submitted an application for refund for the amount, challenging the...
Gemini Las Colinas LLC
Dec 4, 2019
12/04/2019 19-30 After receiving an assessment from the Department for $724,047.43 in gross receipts tax, penalty, and interest, the Taxpayer submitted a timely protest on November 1, 2017. The Taxpayer is an assisted living community that provides apartments and...
Dusty J Stone
Nov 27, 2019
11/27/2019 19-29 On October 17, 2018, the Department issued the Taxpayer an assessment for $2,516.42 in gross receipts taxes, penalty, and interest. The Taxpayer protested the assessment in a letter received by the Department on January 14, 2019. The Taxpayer is a...
Jennifer A Skeet
Nov 7, 2019
11/07/2019 19-28 On December 18, 2018, the Department issued an assessment to the Taxpayer for personal income tax, penalty, and interest. On January 15, 2019, the Taxpayer protested the assessment providing documentation as support. The issue to be determined in the...
United Parcel Service
Oct 25, 2019
10/25/2019 19-27 On September 30, 2013, after an audit by the Multistate Tax Commission, the Department issued the Taxpayer an assessment for $4,083,886.63 for corporate income tax, penalty, and interest. On December 23, 2013, the Taxpayer filed a formal protest of...
A Class RV Storage
Oct 24, 2019
10/24/2019 19-26 On December 18, 2017, and then on April 5, 2018, the department issued assessment notices for gross receipts tax, penalty, and interest to the Taxpayer, the operator of three RV storage facilities. On February 12, 2018, and on June 26, 2018, the...