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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Dennis Miller
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
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
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
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
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
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
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
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
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
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
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
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...
Lobo Sports Properties, LLC
10/11/2019 19-25 Lobo Sports Properties, LLC, and Iceberg Ventures, Inc, are subsidiaries of the same company. After conducting audits, the Department assessed both on February 27, 2017, for gross receipts tax, penalty and interest. Both responded with formal protests...
Solutions Salon Inc
09/20/2019 19-24 On January 2, 2018 the Department issued a denial of the Taxpayer’s claim for refund in the amount of $14,274.26. On February 27, 2018, the Taxpayer filed a timely protest of the Department’s denial. The Taxpayer is a cosmetology business that...
Rio Rancho Physical Therapy
09/13/2019 19-23 On July 5, 2018, the Department denied the Taxpayer’s application for refund seeking $10,643.10 in costs and fees arising from its 2016 protest. The Taxpayer and the Department had settled the protest when the Taxpayer provided additional support for...
Eduardo Aguirre
09/03/2019 19-22 On December 13, 2018, the Department assessed the Taxpayer for $31,148.91 in gross receipts tax, penalty, and interest. On January 28, 2019, the Taxpayer filed a formal protest of the assessment. The issue to be decided in the case was whether the...
Drew Markell
08/29/2019 19-21 On October 2, 2017, the Department issued an assessment for withholding tax, penalty, interest in the amount of $40,336.03 to the Taxpayer. On January 2, 2018, the Taxpayer submitted a formal protest of the assessment. The Department had assessed the...
Total Management Sys Inc
07/29/2019 19-20 On September 22, 2017, the Department assessed the Taxpayer in the amount of $276,963.88 for gross receipts tax, withholding tax, penalty, and interest. On December 15, 2017, the Taxpayer filed a protest of the Department’s assessment of the gross...
Castillo Retirement Residences
07/26/2019 19-19 On December 21, 2017 the Department assessed the Taxpayer for compensating tax and withholding tax for $225,892.20. On March 21, 2018, Taxpayer filed formal protest of the assessment contesting the entire amount of the compensating tax which made up...
Potter Endustries Inc
07/17/2019 19-18 On March 3, 2017, the Department assessed the Taxpayer as a successor in business in the amount of $558,243.36 in tax, penalty and interest. On March 27, 2017, the Taxpayer filed a formal protest of the assessment. The main issue to be decided in this...