24-11 The Taxpayer, a plumbing contractor, was assessed gross receipts tax in periods from 2015 to 2018. The Taxpayer argued that several of the periods for which it was assessed were beyond the statute of limitations. In general, the Department has three years from...
24-10 As part of a tax fraud case the Taxpayer signed a plea agreement in which he agreed that he owed gross receipts tax for tax periods from 2016 to 2019. Later, the Department assessed the Taxpayer for these amounts. The Taxpayer then filed a formal protest of the...
24-09 The Department assessed the Taxpayer for gross receipts tax for tax years from 2013 to 2016. The Taxpayer was eventually able to provide evidence to support the fact that the vast majority of the gross receipts in these years on which the tax was based had been...
24-08 The Department denied the Taxpayer’s request for refund of gross receipts tax for periods in 2013 through 2016 because it disallowed the deduction claimed by the Taxpayer on its amended returns. The Taxpayer provided home dialysis services to...
24-07 The Taxpayer was assessed for withholding tax penalty for the December filing period in 2022. The Taxpayer, a very large payroll processing company, used software to calculate payroll and taxes due for its clients and send withholding tax returns to the...
24-06 The Department assessed the Taxpayer for personal income tax from 2016 through 2019 based on federal reporting in those tax years. The Taxpayer did not file a New Mexico tax return in those years, nor had she filed any federal tax returns. The Taxpayer argued...
24-05 The Taxpayers were assessed personal income tax for several tax years for which the Department believed they had not filed. The Taxpayers claimed that they had filed returns for each of the tax years in question and provided as evidence photocopies of their...
24-04 This case was first heard as D&O 19-30 and at that time the protest was denied. The decision was appealed to the Court of Appeals which determined that the Taxpayer had overcome the presumption of correctness and returned the case to the Administrative...
24-03 On September 19, 2022, the Department assessed the Taxpayer gross receipts tax, penalty and interest for periods in 2016 through 2019. On September 29, 2022, the Taxpayer submitted a protest of the assessment. The Taxpayer worked as an independent contractor...
24-01 On March 20, 2018, the Taxpayer was assessed for gross receipts tax, penalty and interest for periods 2009 through 2016. On May 10, 2018, the Taxpayer filed a timely protest of the assessment. The Taxpayer conceded that they owed the gross receipts tax and...