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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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...
Online Radiology
07/16/2019 19-17 On October 23, 2017, the Department assessed the Taxpayer $309,185.49 in gross receipts tax, penalty, and interest. On January 20, 2018, the Taxpayer through a representing CPA firm formally protested the assessment. The main issued presented in this...
The GEO Group Inc
06/28/2019 19-16 On April 24, 2017, the Department sent a denial letter in response to the Taxpayer’s claim for refund of corporate income tax for 2011 and 2012, stating that a net operating loss established on a separate entity cannot be claimed on a consolidated...
Gabriel M. Vigil and Elauterio Vigil
06/26/2019 19-15 On March 14, 2018, the Department issued assessments to Gabriel M. Vigil and to Elauterio Vigil in the amount of $333,025.03 in tax, penalty, and interest for the periods between January 31, 2008 and September 30, 2011. The Taxpayers filed formal...
Michael Corwin
05/24/2019 19-14 On April 20, 2016, the Department assessed Corwin Research and Investigations, LLC, the business of the Taxpayer for gross receipts tax, penalty, and interest for periods from 2010 to 2012. On September 1, 2017, the Department issued another...
School for Advanced Research
05/16/2019 19-13 Between December 5, 2018, and December 10, 2018, the Department assessed the Taxpayer for withholding tax, penalty, and interest for three filing periods in 2016. On January 7, 2019, the Taxpayer filed a formal protest of the assessments. The majority...
Michele Giacomo
05/10/2019 19-12 Between October 12, 2017, and November 1, 2017, the Department issued warrants of levy to multiple entities in order to collect a gross receipts tax liability for Giacomo Medical, Inc, the business of Michael Giacomo, the Taxpayer’s spouse. On January...
Sandia Corporation
04/19/2019 19-11 On December 23, 2013 the Taxpayer filed an application for refund for the tax periods December 2009 through November 2010 in the amount of $13,331,708.48. On December 19, 2014, Taxpayer filed an application for refund for tax periods December 2010...
American Power LLC
04/10/2019 19-10 On September 17, 2018, the Department issued an assessment to the Taxpayer for weight distance tax, penalty, interest, and underreporting penalty. On September 25, 2018, the Taxpayer submitted a letter of protest with support for the grounds of the...
Inner Works
03/19/2019 19-09 On March 13, 2017, the Department issued two refund denial letters in response to claims for refund for gross receipts tax by the Taxpayer for periods in 2009 and 2012. On May 15, 2018, the Taxpayer submitted two formal protests of the denials. In...
Priscilla A Montoya
02/27/2019 19-08 On August 9, 2018, the Department issued an assessment to the Taxpayer for personal income tax due for the tax year 2017. The Taxpayer’s income tax return had been adjusted by the Department to disallow two dependent exemptions. On November 3, 2018,...