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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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...
New Mexico Food Distributors Inc & Affiliates
10/18/2018 18-31 On July 16, 2018, the Department assessed the Taxpayers, NM Foods Distributors, Inc, and affiliated entities Los Curates Restaurant and Little Anita’s Mexican Food in separate assessments for gross receipts and withholding tax penalty as well as...
Thomas W and Linda L Krumland
10/03/2018 18-30 On August 1, 2016, the Department assessed both Taxpayers in two assessments for gross receipts tax, penalty and interest for the CRS filing periods ending June 30, 2009 through June 30, 2015. On September 8, 2016 the taxpayers filed a formal protest...
Precheck Inc
09/14/2018 18-29 On November 17, 2017, the Department notified the Taxpayer that it reviewed and denied its claim for CRS refund in the amount of $178,341.46 for periods in years 2011 to 2015. On November 20, 2017 the taxpayer submitted a formal written protest of the...
Diamond T U.S. Mail Service Inc
09/04/2018 18-28 On August 4, 2017 the Department assessed the Taxpayer gross receipts tax, penalty and interest for the CRS reporting periods ending April 30, 2013 to December 31, 2016. On August 28, 2017, the Department received the Taxpayer’s timely protest of the...
Active Solutions Inc
08/29/2018 18-27 On March 21, 2017 the Department assessed the Taxpayer for tax, penalty and interest for the CRS filing periods ending January 31, 2010 through February 29, 2016. The taxpayer filed a formal protest on June 19, 2017. The chief issue in this protest...
Michael Andrew & Meredith L. Hartnagle
08/10/2018 18-26 On July 10, 2017, the Department issued a notice of assessment of taxes for gross receipts tax, penalty, and interest. On October 5, 2017, the Taxpayer filed a timely protest with the Department. The Taxpayers’ argued that the income in question were...
The Red Onion
08/03/2018 18-25 On February 5, 2018, the Department assessed the Taxpayer as a successor in business for tax, penalty, and interest. The Taxpayer filed a timely protest with the Department on February 26, 2018. The Taxpayer and the previous business owner entered...
TVSLR, LLC
08/02/2018 18-24 On September 28, 2016, the Department assessed the Taxpayer, as a successor in business for the tax periods from December 31, 2014 through July 31, 2016. On December 19, 2016, the Taxpayer filed a formal protest with the Department. On or about August...
High Desert Bicycle Inc
08/01/2018 18-23 On December 4, 2017, the Department denied the Taxpayer claim for refund for the penalty paid for the tax periods between January 1, 2016 and January 31, 2016. On January 10, 2018, the Department denied a second claim for refund for the penalty paid...
18-22 El Terrero Construction LLC
07/31/2018 18-22 On February 22, 2018, the Department denied the Taxpayer’s claim for refund for the combined reporting system period ending December 31, 2017. On March 23, 2018, the Taxpayer filed a timely formal protest with the Department. The protest requested...