{"id":5484,"date":"2012-01-03T15:08:17","date_gmt":"2012-01-03T22:08:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5484"},"modified":"2026-04-11T13:32:42","modified_gmt":"2026-04-11T19:32:42","slug":"orion-technical-resources-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/01\/03\/orion-technical-resources-llc\/","title":{"rendered":"Orion Technical Resources LLC"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">01\/03\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-02_orion_technical_resources_llc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-02<\/a><\/p>\n<p>The Taxpayer is a limited liability company created in 2006 as a small northern New Mexico female-owned business to facilitate bidding on a prospective contact with Los Alamos National Security (LANS). \u00a0Taxpayer decided to partner with a company having a current contract with LANS in order to position itself to be awarded the prospective bid as an incumbent. Due to the company financial issues, Taxpayer purchased the stock and subsequently purchased all of assets of the company including its one valuable asset, the current contract that the company had with LANS. At the time of the purchase, the Taxpayer was aware that this other company had a tax debt with the Department. The Taxpayer was not awarded the new LANS contract. \u00a0On April 2, 2009, the Department assessed Taxpayer for unpaid gross receipts tax, plus interest, as a successor in business to the other company. \u00a0Penalty was not assessed. \u00a0The Taxpayer filed a written protest to the assessment. \u00a0The two issues to be decided at hearing were whether the Taxpayer was liable as a successor in business for gross receipts originally assessed to the other company, and whether the Taxpayer\u2019s liability would be limited to the amount paid in the purchase agreement. \u00a0Based on all eight factors set forth in Regulation 3.1.10.16(A) NMAC, the Taxpayer was determined to be a successor in business. \u00a0Additionally, the amount the Taxpayer paid to acquire the company exceeds the amount of the assessment, so the Taxpayer is liable for the entire amount. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>01\/03\/2012 12-02 The Taxpayer is a limited liability company created in 2006 as a small northern New Mexico female-owned business to facilitate bidding on a prospective contact with Los Alamos National Security (LANS). \u00a0Taxpayer decided to partner with a company having a current contract with LANS in order to position itself to be awarded the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5484","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Orion Technical Resources LLC : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/01\/03\/orion-technical-resources-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Orion Technical Resources LLC : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"01\/03\/2012 12-02 The Taxpayer is a limited liability company created in 2006 as a small northern New Mexico 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