{"id":6465,"date":"2007-09-10T11:26:40","date_gmt":"2007-09-10T17:26:40","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6465"},"modified":"2026-04-11T13:33:31","modified_gmt":"2026-04-11T19:33:31","slug":"corrosive-services-corporation","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/09\/10\/corrosive-services-corporation\/","title":{"rendered":"Corrosive Services Corporation"},"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\">09\/10\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-16__corrosion_services_corp.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-16<\/a><\/p>\n<p>Corrosion Services, Inc. (\u201cCSI\u201d) was incorporated in 1976 and initially engaged in the business of corrosion control services. \u00a0Later, CSI expanded into the area of pipeline construction, which came to represent 70% of its business. \u00a0In the late 1990s, CSI suffered financial problems and ceased doing business in 2001. \u00a0Three of CSI\u2019s employees decided to go into business for themselves and formed Corrosion Services Corporation (\u201cTaxpayer\u201d). \u00a0None of the employees had been a shareholder, director, officer or manager of CSI. \u00a0They acquired about $5,000 of corrosion control equipment from CSI, but did not acquire any of CSI\u2019s construction equipment and never engaged in the construction work that made up 70 percent of CSI\u2019s business. \u00a0In 2003, the Department assessed the Taxpayer, as a successor in business, for $165,627.70 of CSI\u2019s delinquent taxes. \u00a0The Department originally demanded payment for the value of property the Taxpayer acquired from CSC, but then expanded its demand to the full amount of CSI\u2019s liability on the theory that the Taxpayer was a \u201cmere continuation\u201d of the old business. \u00a0The Department relied on the definition of \u201cmere continuation\u201d contained in a regulation which was based on a federal case that is no longer good law. \u00a0The regulation was also in conflict with New Mexico case law, which holds that the mere continuation exception to successor liability has no application without proof of continuity of management and ownership between the predecessor and successor corporations. \u00a0The Hearing Officer held that the Department\u2019s position was unreasonable, that the Taxpayer\u2019s liability was limited to the $5,000 of property acquired from CSI; and that the Taxpayer was entitled to an award of administrative costs pursuant to NMSA 1978, \u00a7 7-1-29.1.<\/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>09\/10\/2007 07-16 Corrosion Services, Inc. (\u201cCSI\u201d) was incorporated in 1976 and initially engaged in the business of corrosion control services. \u00a0Later, CSI expanded into the area of pipeline construction, which came to represent 70% of its business. \u00a0In the late 1990s, CSI suffered financial problems and ceased doing business in 2001. \u00a0Three of CSI\u2019s employees [&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-6465","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>Corrosive Services Corporation : 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\/2007\/09\/10\/corrosive-services-corporation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corrosive Services Corporation : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/10\/2007 07-16 Corrosion Services, Inc. (\u201cCSI\u201d) was incorporated in 1976 and initially engaged in the business of corrosion control services. \u00a0Later, CSI expanded into the area of pipeline construction, which came to represent 70% of its business. \u00a0In the late 1990s, CSI suffered financial problems and ceased doing business in 2001. \u00a0Three of CSI\u2019s employees [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/09\/10\/corrosive-services-corporation\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2007-09-10T17:26:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:33:31+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/09\\\/10\\\/corrosive-services-corporation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/09\\\/10\\\/corrosive-services-corporation\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Corrosive Services Corporation\",\"datePublished\":\"2007-09-10T17:26:40+00:00\",\"dateModified\":\"2026-04-11T19:33:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/09\\\/10\\\/corrosive-services-corporation\\\/\"},\"wordCount\":349,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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