22-02 On August 5, 2020, the Taxpayer was assessed gross receipts tax for periods in 2017. On November 3, 2020, the Taxpayer submitted a formal protest of the assessment to the Department. The Taxpayer, who lived in Albuquerque, worked as an independent contractor for...
22-01 On February 1, 2021, the Department assessed the Taxpayer for personal income tax for the 2015 and 2016 tax years. On February 26, 2021, the Taxpayer filed a timely written protest. The Taxpayer worked as a technician for an automotive company that, after having...
21-28 On September 28, 2020, the Department issued an assessment to the Taxpayer for personal income tax, penalty and interest for tax year 2014. On October 28, 2020, the Taxpayer submitted a timely protest of the assessment. In 2014, while living and working in...
21-27 On March 3, 2020, the Department issued a return adjustment notice to the Taxpayer for a 2019 personal income tax return, which denied a credit claimed for taxes paid to another state. On March 6, 2020, the Taxpayer protested the adjustment notice. The Taxpayer,...
21-26 On October 2, 2020, the Department issued the Taxpayer an account balance notice indicating penalty due because of the late filing and payment of gross receipts tax. On October 18, 2020, the Taxpayer responded with a formal protest of the penalty. The Taxpayer,...
21-25 On July 16, 2020, the Department assessed the Taxpayer penalty for filing its oil and gas severance tax return late. On October 12, 2020, the Taxpayer filed a timely protest. The Taxpayer requested abatement of the penalty due to non-negligence because the...
21-24 On March 1, 2021, the Department denied the Taxpayer’s personal income tax refund request for 2013. On March 31, 2021, the Taxpayer filed a timely protest of the denial. In 2018 the Taxpayer, who is a resident of New York, discovered that his employer had been...
11/10 21-23 On June 9, 2020, the Department assessed the Taxpayer for gross receipts tax for periods from 2012 through 2016. On September 8, 2020, the Taxpayer filed a timely written protest to the denial of refund. Though the Taxpayer eventually conceded that gross...
21-22 On December 12, 2019, and then on January 29, 2020, the Department sent letters to the Taxpayer denying requests for a refund of personal income tax in 2013 and 2014. On February 4, 2020, the Taxpayer sent a formal protest of the denials. The Taxpayer received...
21-21 On March 31, 2017, the Department issued the Taxpayer an assessment for corporate income tax, penalty and interest for tax year 2015. On June 28, 2017, the Taxpayer protested the assessment. This protest involved the consideration of several points in order to...