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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Apple Electrical Contractors Inc
02/19/2019 19-07 On April 6, 2018, the Department assessed the Taxpayer in the amount of $618,186.58 in gross receipt tax, penalty, and interest. The Taxpayer then filed a formal protest of the assessment that was received by the Department on July 5, 2018. The...
Pamela Castaldi
02/15/2019 19-06 On July 25, 2018, the Department issued an assessment to the Taxpayer for personal income tax for year 2016. On October 6, 2018, the Taxpayer filed a timely protest. The only issue in this protest was whether the Taxpayer was properly assessed when...
Halliburton Energy Services Inc
02/04/2019 19-05 On December 8, 2015, the Taxpayer filed an application for refund with the Department for $44,454,836 in gross receipts tax for periods between 2011 and 2015. The taxpayer then filed another application for refund on December 28, 2015 for $3,462,261...
Rojo Concrete Construction
01/24/2019 19-04 On July 24, 2018, the Department issued a Warrant of Levy letter to the bank of the Taxpayer containing a list of assessments of tax owed between October 1, 2010 and May 31, 2017. In response the bank issued a cashier’s check to the Department on July...
Ernesto and Nancy Hurtado
01/17/2019 19-03 On September 13, 2016, the Department assessed the Taxpayers for personal income tax, penalty, and interest for the tax years 2009 through 2015. On October 11, 2016, the Taxpayer filed a formal protest letter. The Taxpayers acknowledged that the...
19-01 Silver Oak Drilling LLC.
01/11/2019 19-01 On October 6, 2016, the Department denied the Taxpayer’s application for the High Wage Jobs Tax Credit in the amount of $1,144,314.98 for the periods between January of 2010 through December 2014. On January 4, 2017, the Taxpayer executed a protest of...
Ronald and Paula Peterson
01/11/2019 19-02 On August 28, 2018, the Department assessed the Taxpayers for $3,425.63 in tax, interest, and penalty. This amount included $98.02 in estimated payment penalty. On August 17, 2018, the Taxpayers previously had been sent an adjustment notice stating...
Mark A & Ikesha M Owens
12/21/2018 18-43 On February 27, 2018, the Department issued a Return Adjustment Notice notifying the Taxpayers that their return had been adjusted for 2016 denying the refund claimed. On May 22, 2018, the Taxpayers sent a letter formally protesting the denied refund....
Discover Bank
12/21/2018 18-44 On May 13, 2016, the Taxpayer filed a claim for refund of $233,950.59 for corporate income tax for two filing periods in 2011 and 2012. These years had been converted by the Taxpayer from calendar year reporting to fiscal year. The Department took no...
Advanced Environmental Solutions Inc
12/03/2018 18-42 On June 14, 2016, the Department issued an assessment in the amount of $82,069.74 for gross receipts tax, penalty, and interest. On September 7, 2016, the Taxpayer filed a formal protest of the assessment. The Department agreed later to abate a small...
High Desert Recovery, LLC
11/30/2018 18-41 On November 28, 2016, the Department assessed the Taxpayer as a successor in business to West Rock, Inc for an amount of $127,764.92 in tax and $143,594.85 in interest. On December 8, 2016, the Taxpayer filed a formal protest letter. The main issue in...
Dr Sistar Yancy and Robert D Townsend
11/29/2018 18-40 On November 13, 2017, the Department assessed both Robert D Townsend and Dr. Sistar Yancy in the same amount, $7,619.15, for withholding tax, penalty, and interest. On December 12, 2017, the Department received Mr. Townsend’s formal protest of the...
Ready Tech-Go LLC
11/21/2018 18-38 On September 6, 2012, the Department assessed the Taxpayer $368,428.10 in gross receipts tax, penalty, and interest for the periods from March 31, 2004 to March 31, 2011. On December 13, 2012, the Taxpayer’s formal protest was received by the...
Estate of Richard and Diane Shoudt
11/21/2018 18-39 On May 15, 2017, the Department filed a Notice of Claim of Lien against the Taxpayers for a total of $29,776.04 for CRS taxes owed. On August 1, 2017, the Taxpayer filed a formal protest letter. The issue to be decided in the protest was whether the...
Wager Equipment Co
11/20/2018 18-36 On July 11, 2018, the Department issued seven assessments to the Taxpayer totaling $47,047.19 of withholding penalty for the late filing of returns for periods ending November 30, 2017 to May 31, 2018. On August 2, 2018, the Taxpayer filed a timely...
New Mexico Depot
11/20/2018 18-37 On October 12, 2017 the Department issued assessments to New Mexico Depo totaling $16,700.24 in gross receipts tax and penalty for periods January 1, 2012 through December 31, 2012. An assessment was also issued on this date to Haute Mountain Girl, an...
Harris Corporation
11/02/2018 18-35 On April 7, 2017, the Department denied three different applications from the Taxpayer for the High-Wage Jobs Tax Credit, covering periods from 2012 through 2016 and each claiming credits in amounts over one million dollars. The sole reason for the...
Phillips 66 Company
10/31/2018 18-34 On July 16, 2018, the Department assessed the Taxpayer for penalty in the amount of $9,369.03 for late payment of Oil and Gas Severance Tax. On July 20, 2018, the Taxpayer filed a protest explaining that the payment had been late because of delay by...
Old Dominion Freight Lines
10/24/2018 18-33 On June 23, 2017 the Department denied the Taxpayer’s claim for the high-wage jobs tax credit for $324,214.83 for 21 employees over 42 qualifying periods. On September 17, 2017 the Taxpayer filed a formal protest letter. The issue to be decided in the...
Kevin D Fenner
10/22/2018 18-32 On February 4, 2016, the Department issued a Notice of Claim of Tax Lien to the Taxpayer for personal income taxes for all tax years between 2003 and 2010. The liability in 2003 was assessed in 2007, with all other years assessed in 2013. The Taxpayer...