11/27/2019 19-29 On October 17, 2018, the Department issued the Taxpayer an assessment for $2,516.42 in gross receipts taxes, penalty, and interest. The Taxpayer protested the assessment in a letter received by the Department on January 14, 2019. The Taxpayer is a...
Tax Decisions & Orders
Jennifer A Skeet
11/07/2019 19-28 On December 18, 2018, the Department issued an assessment to the Taxpayer for personal income tax, penalty, and interest. On January 15, 2019, the Taxpayer protested the assessment providing documentation as support. The issue to be determined in the...
United Parcel Service
10/25/2019 19-27 On September 30, 2013, after an audit by the Multistate Tax Commission, the Department issued the Taxpayer an assessment for $4,083,886.63 for corporate income tax, penalty, and interest. On December 23, 2013, the Taxpayer filed a formal protest of...
A Class RV Storage
10/24/2019 19-26 On December 18, 2017, and then on April 5, 2018, the department issued assessment notices for gross receipts tax, penalty, and interest to the Taxpayer, the operator of three RV storage facilities. On February 12, 2018, and on June 26, 2018, the...
Lobo Sports Properties, LLC
10/11/2019 19-25 Lobo Sports Properties, LLC, and Iceberg Ventures, Inc, are subsidiaries of the same company. After conducting audits, the Department assessed both on February 27, 2017, for gross receipts tax, penalty and interest. Both responded with formal protests...
Solutions Salon Inc
09/20/2019 19-24 On January 2, 2018 the Department issued a denial of the Taxpayerâs claim for refund in the amount of $14,274.26. On February 27, 2018, the Taxpayer filed a timely protest of the Departmentâs denial. The Taxpayer is...
Rio Rancho Physical Therapy
09/13/2019 19-23 On July 5, 2018, the Department denied the Taxpayerâs application for refund seeking $10,643.10 in costs and fees arising from its 2016 protest. The Taxpayer and the Department had settled the protest when the Taxpayer provided...
Eduardo Aguirre
09/03/2019 19-22 On December 13, 2018, the Department assessed the Taxpayer for $31,148.91 in gross receipts tax, penalty, and interest. On January 28, 2019, the Taxpayer filed a formal protest of the assessment. The issue to be decided in the case was whether the...
Drew Markell
08/29/2019 19-21 On October 2, 2017, the Department issued an assessment for withholding tax, penalty, interest in the amount of $40,336.03 to the Taxpayer. On January 2, 2018, the Taxpayer submitted a formal protest of the assessment. The Department had assessed the...
Total Management Sys Inc
07/29/2019 19-20 On September 22, 2017, the Department assessed the Taxpayer in the amount of $276,963.88 for gross receipts tax, withholding tax, penalty, and interest. On December 15, 2017, the Taxpayer filed a protest of the Departmentâs...