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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CCA of Tennessee
07/24/2018 18-21 On November 9, 2016, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty, and interest for the periods starting January 31, 2010 through September 30, 2015. On December 7, 2016, the Taxpayer filed a formal protest...
Raytheon Company
07/05/2018 18-20 On June 15, 2016, the Department issued a denial letter and partial denial letter to the Taxpayer for applications that were submitted for the high wage jobs tax credit. On September 20, 2016, the Department received a timely protest of those denial...
HMX Construction
06/29/2018 18-19 On September 14, 2016, the Department assessed the Taxpayer as a successor in business for tax, penalty, and interest for tax periods starting March 31, 2009 ending August 31, 2015. On December 12, 2016, the Taxpayer filed a formal protest letter with...
Guglielmo & Associates PLLC
06/21/2018 18-18 On January 5, 2018, the Department issued an assessment asserting liability for penalty and interest based on the Taxpayer’s failure to timely report, pay or deliver property which falls under the Uniform Unclaimed Property Act. The Taxpayer submitted...
JTC Inc.
06/06/2018 18-17 On February 3, 2011, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax periods starting January 31, 2004 through December 31, 2009. On February 24, 2011, the Taxpayer filed a timely formal protest with the...
Shaun E. Holguin
05/30/2018 18-14 On September 29, 2017, the Department assessed the Taxpayer for personal income tax, penalty, and interest for the tax year ending December 31, 2010. On October 11, 2017, the Taxpayer filed a timely protest with the Department. During the time at...
SSC Albuquerque Operating Company LLC
05/30/2018 18-16 On June 5, 2017, the Department issued a refund denial letter for a gross receipts tax application for refund that was submitted for periods starting January 2014 and ending January 2016. On July 31, 2017, the Taxpayer filed a timely formal protest...
Del Corazon Hospice LLC
05/01/2018 18-15 On April 21, 2107, the Department assessed the Taxpayer for workers’ compensation fees, penalty, and interest for periods starting March 31, 2011 through December 31, 2015. On April 21, 2017, the Department also assessed the Taxpayer for gross...
Mosaic Potash Carlsbad Inc.
04/11/2018 18-13 On October 5, 2016, the Department sent a partial denial to the Taxpayers for the high wage job tax credit application that was submitted to the Department for the periods starting January of 2010 through February of 2015. On January 5, 2017, the...
General Electric Company & Subsidiaries
04/06/2018 18-12 On September 11, 2014, the Department assessed the Taxpayer for corporate income tax, penalty, and interest for the reporting periods from December 31, 2008 through December 31, 2010. On October 21, 2014, the Taxpayer filed a timely protest with the...
MVT Services LLC
03/26/2018 18-11 On June 13, 2016, the Department issued a partial denial for the high wage job tax credit. On June 30, 2016, the Taxpayer executed a formal protest with the Department on the partial denial. The Department’s partial denial included 33 employees that...
Par Five Energy Services, LLC
03/23/2018 18-10 On June 3, 2016, the Department issued a partial denial for the Taxpayer’s application for the high wage jobs tax credit. The Taxpayer filed a formal protest with the Department on June 20, 2016. The application was for periods starting January 10,...
Paragon Construction, LLC
03/15/2018 18-09 On Jul 26, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the filing periods January 1, 2013 through December 31, 2013. The Taxpayer filed a timely protest with the Department. The Taxpayer is in the...
Wall Company Inc
03/08/2018 18-08 On February 03, 2017, the Department mailed a denial letter to the Taxpayer informing it that the application for the technology jobs and research development tax credit had been denied because the Taxpayer was not registered with the Department to...
Sacred Garden
02/26/2018 18-07 On June 1, 2015, the Department denied the Taxpayer’s claim for refund for the periods January 2011 through June 2014. A formal protest was received by the Department on June 3, 2015. On May 31, 2016, the Department received a second claim for refund...
IPC (USA), Inc
02/19/2018 18-06 On February 17, 2016, the Department denied the Taxpayer’s claim for refund for the tax periods starting January 1, 2012 through December 31, 2014. The Taxpayer filed a formal protest with the Department on May 20, 2016. The Taxpayer owned gasoline...
CIBL INC. & Subsidiaries
02/15/2018 18-05 On March 7, 2017, the Department notified the Taxpayer that its claim for refund was untimely because it was received after the statute of limitations and therefore was denied. The deadline to claim a refund for the period ending December 31, 2012...
Chamisa Hills Family Dental
01/24/2018 18-04 On August 17, 2017, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty, and interest. On August 23, 2017, the Taxpayer submitted a formal timely protest with the Department. In May of 2016, the Taxpayer purchased the...
ACME Mechanical
01/10/2018 18-03 On August 16, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax period starting January 1, 2012 and ending December 31, 2014. On August 30, 2017, the Taxpayer filed a timely protest with the...
Joel W. & Jacqueline R. Draham
01/09/2018 18-01 On June 6, 2017, the Department issued a return adjustment notice for the Taxpayers’ 2016 personal income tax (PIT) return. On August 23, 2017, the Taxpayers submitted a formal protest with the Department. The adjustment was based on the W-2’s...