Frequently Asked Questions
Elizabeth Brower
09/29/2015 15-31 On March 10, 2015, the Department denied the Taxpayer’s request for refund of an amount that was offset from her 2013 New Mexico personal income tax refund. The offset was done to satisfy a penalty for underpayment of estimated tax on her 2011 and...
Andrew Winton
09/29/2015 15-32 On January 28, 2010, the Department assessed the Taxpayer for withholding tax, penalty and interest for the tax periods from November 2008 through March 2009. On February 2, 2010, the Taxpayer filed a protest of the assessment. On February 26, 2007,...
Brent’s HVAC & Plumbing
10/09/2015 15-33 In 1998, the owner of the Taxpayer began doing business as a corporation. That corporation was an air conditioning business that installed air conditioning units and ductwork for builders in new construction projects, as well as doing some air...
Denise Thomas
11/17/2015 15-34 On July 14, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from April 1, 2011 through December 31, 2011. On July 28, 2015, the Taxpayer filed a protest to the assessment. During the period...
Santa Fe Baking Co.
12/07/2015 15-36 On March 11, 2015, the Department issued the Taxpayer six assessments for withholding tax, penalty and interest. On March 18, 2015, the Department issued an additional six assessments for gross receipts tax, penalty and interest. On June 17, 2015,...
Family Workshop LLC / Jeffrey Burrows
12/08/2015 15-37 On March 17, 2015, the Department assessed the Taxpayer for workman’s compensation tax, penalty and interest for the tax periods from September 30, 2010 through December 31, 2013. On March 18, 2015, the Department assessed the Taxpayer for gross...
Irasema Cervantes Pettibone
12/16/2015 15-38 On July 7, 2015, the Taxpayer submitted a protest to the Department seeking approval for a claim for refund of 2008 personal income tax, a claim on which the Department never took any action to grant or deny. The Taxpayer submitted her 2008...
Christina L. Evaro
12/16/2015 15-39 On April 6, 2015, the Department denied the Taxpayer’s claim for refund of 2010 personal income taxes, citing that the statute of limitations had expired for the claim. On June 25, 2015, the Taxpayer protested the Department’s denial. The Taxpayer...
Jacob & Jeanne Kuriyan
12/17/2015 15-40 On January 13, 2015, the Department denied the Taxpayers’ claim for refund of 2009 New Mexico personal income tax. The letter stated that for the Department to consider such a claim, Section 7-1-26 NMSA 1978 requires that it be filed within three...
Larry J. Gonzales
12/29/2015 15-41 On April 27, 2015, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for CRS reporting periods from January 1, 2008 through December 31, 2011. On June 8, 2015, the Taxpayer protested the assessments. ...