Taxpayer Advocate

The Taxpayer Advocacy Program is designed to provide assistance to taxpayers working with the New Mexico Taxation and Revenue Department, identify systemic problems within the Department, and recommend long term solutions to solving those problems. 

The taxpayer advocate can assist in resolving issues when the normal process has broken down.  The taxpayer advocate will ensure that the rights afforded to the taxpayer in the Taxpayer Bill of Rights are protected.

What the taxpayer advocate can do:

• Provide assistance to those who have tried to operate within the normal Departmental channels
• Coordinate communications between you and the department
• Ensure your rights under the Taxpayer Bill of Rights are being upheld
• Advocate for a resolution of your issue on your behalf
• Identify systemic problems
• Recommend long-term solutions

What the taxpayer advocate cannot do:

• Provide relief or remedy not provided by law
• Act as the first contact with the department
• Reverse decisions made by the Administrative Hearing Office
• Handle issues at the IRS

If you have an issue with the IRS, please contact them directly.  If you believe your case may be eligible for help through the State of New Mexico taxpayer advocate, please provide the facts of your case via email, mail at PO Box 8487, Albuquerque, NM 87198, or by calling the taxpayer advocate at 505.629.8111.

Message from your Taxpayer Advocate:

Greetings taxpayers,

I am Tiffany Smyth, the taxpayer advocate with the Taxation and Revenue Department.  I have been serving in this role since 2016, when the taxpayer advocate position was created.  My role is aiding taxpayers when normal channels have not been successful in providing a resolution, identifying systemic problems within the department, and recommending long term solutions.

As we look toward 2021, here is what is going on with the department:

The COVID-19 pandemic has affected all of us in immeasurable ways, and the department has continued to serve taxpayers during this time.  While our offices are closed to the public right now, the department has continued to work, focusing on processing returns and getting refunds into the hands of taxpayers. 

This time has been challenging for everyone, and the department isn’t just operating under business as usual.  The audit and compliance division has been working on modified collection procedures since April.  That means that there has been a greater focus in helping taxpayers get into compliance and less on taking harsh collection actions such as filing liens and levies.  For taxpayers who have tax due that they can’t pay all at once, the department is encouraging them to get into long-term installment agreements.  Did you know that taxpayers can now set up their own installment agreements through our Taxpayer Access Point (TAP)? This tool allows taxpayers to set their own terms for paying their taxes.  Taxpayers who haven’t defaulted on a previous installment agreement can create plans without having to call the department, without putting money down, and starting at an amount that is affordable for them. 

Taxpayers who don’t qualify to use this self-service tool may need to call the department to set up an installment agreement, but there is good news on that front as well.  The tax call center is better than ever.  The call center has converted to a cloud-based system that has allowed the department to have more people working the phones, and so call times are at an all-time low.  If you are having an issue with the department, please try calling the call center directly at 1-866-285-2996 before requesting assistance from the taxpayer advocate.

There are some big changes coming up in 2021.  The combined reporting system (CRS) will be completely redesigned.  Starting in July 2021, gross receipts, compensating, and withholding will have their own programs and returns rather than being filed on the CRS return together.  Along with the splitting of the tax programs, there will be a new and improved version of the Taxpayer Access Point (TAP).  Both features are being designed to help taxpayers more clearly file and pay these taxes and for the efficient administration of these tax programs by the department.  The redesign is underway as we speak, so expect to see more details on this in the future. 

There is another big change coming July 1, 2021, that all Gross Receipts Tax filers need to know about.  The rules to source the location code for a sale will change at this time.  The location for goods and general services will be determined by the buyer’s delivery location, or the destination of the goods and services.  In person retail sales won’t be affected by this, but items and services delivered to a customer will begin to be sourced to the location of the delivery.  While that is a big change, some things are staying the same:  professional services will continue to be sourced to the seller’s place of business and construction services and real estate commissions will continue to be reported at the location of the construction site or property.  Keep your eyes out for more detailed information from the department this spring. 

If you have you any comments or suggestions from me, I’d love to hear from you.  I hope that each one of you has a calm and pleasant end to 2020 and we’ll see you in 2021!

Tiffany Smyth