12/21/2018 18-44 On May 13, 2016, the Taxpayer filed a claim for refund of $233,950.59 for corporate income tax for two filing periods in 2011 and 2012. These years had been converted by the Taxpayer from calendar year reporting to fiscal year. The Department took no...
12/03/2018 18-42 On June 14, 2016, the Department issued an assessment in the amount of $82,069.74 for gross receipts tax, penalty, and interest. On September 7, 2016, the Taxpayer filed a formal protest of the assessment. The Department agreed later to abate a small...
11/30/2018 18-41 On November 28, 2016, the Department assessed the Taxpayer as a successor in business to West Rock, Inc for an amount of $127,764.92 in tax and $143,594.85 in interest. On December 8, 2016, the Taxpayer filed a formal protest letter. The main issue in...
11/29/2018 18-40 On November 13, 2017, the Department assessed both Robert D Townsend and Dr. Sistar Yancy in the same amount, $7,619.15, for withholding tax, penalty, and interest. On December 12, 2017, the Department received Mr. Townsend’s formal...
11/21/2018 18-38 On September 6, 2012, the Department assessed the Taxpayer $368,428.10 in gross receipts tax, penalty, and interest for the periods from March 31, 2004 to March 31, 2011. On December 13, 2012, the Taxpayer’s formal protest was...
11/21/2018 18-39 On May 15, 2017, the Department filed a Notice of Claim of Lien against the Taxpayers for a total of $29,776.04 for CRS taxes owed. On August 1, 2017, the Taxpayer filed a formal protest letter. The issue to be decided in the protest was whether the...
11/20/2018 18-36 On July 11, 2018, the Department issued seven assessments to the Taxpayer totaling $47,047.19 of withholding penalty for the late filing of returns for periods ending November 30, 2017 to May 31, 2018. On August 2, 2018, the Taxpayer filed a timely...
11/20/2018 18-37 On October 12, 2017 the Department issued assessments to New Mexico Depo totaling $16,700.24 in gross receipts tax and penalty for periods January 1, 2012 through December 31, 2012. An assessment was also issued on this date to Haute Mountain Girl, an...
11/02/2018 18-35 On April 7, 2017, the Department denied three different applications from the Taxpayer for the High-Wage Jobs Tax Credit, covering periods from 2012 through 2016 and each claiming credits in amounts over one million dollars. The sole reason for the...
10/31/2018 18-34 On July 16, 2018, the Department assessed the Taxpayer for penalty in the amount of $9,369.03 for late payment of Oil and Gas Severance Tax. On July 20, 2018, the Taxpayer filed a protest explaining that the payment had been late because of delay by...