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Tax Decisions & Orders

Kevin D Fenner

10/22/2018 18-32 On February 4, 2016, the Department issued a Notice of Claim of Tax Lien to the Taxpayer for personal income taxes for all tax years between 2003 and 2010. The liability in 2003 was assessed in 2007, with all other years assessed in 2013. The Taxpayer...

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New Mexico Food Distributors Inc & Affiliates

10/18/2018 18-31 On July 16, 2018, the Department assessed the Taxpayers, NM Foods Distributors, Inc, and affiliated entities Los Curates Restaurant and Little Anita’s Mexican Food in separate assessments for gross receipts and withholding tax penalty as well as...

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Thomas W and Linda L Krumland

10/03/2018 18-30 On August 1, 2016, the Department assessed both Taxpayers in two assessments for gross receipts tax, penalty and interest for the CRS filing periods ending June 30, 2009 through June 30, 2015. On September 8, 2016 the taxpayers filed a formal protest...

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Precheck Inc

09/14/2018 18-29 On November 17, 2017, the Department notified the Taxpayer that it reviewed and denied its claim for CRS refund in the amount of $178,341.46 for periods in years 2011 to 2015. On November 20, 2017 the taxpayer submitted a formal written protest of the...

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Diamond T U.S. Mail Service Inc

09/04/2018 18-28 On August 4, 2017 the Department assessed the Taxpayer gross receipts tax, penalty and interest for the CRS reporting periods ending April 30, 2013 to December 31, 2016. On August 28, 2017, the Department received the Taxpayer’s timely protest...

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Active Solutions Inc

08/29/2018 18-27 On March 21, 2017 the Department assessed the Taxpayer for tax, penalty and interest for the CRS filing periods ending January 31, 2010 through February 29, 2016. The taxpayer filed a formal protest on June 19, 2017. The chief issue in this protest...

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Michael Andrew & Meredith L. Hartnagle

08/10/2018 18-26 On July 10, 2017, the Department issued a notice of assessment of taxes for gross receipts tax, penalty, and interest. On October 5, 2017, the Taxpayer filed a timely protest with the Department. The Taxpayers’ argued that the income in question...

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The Red Onion

08/03/2018 18-25 On February 5, 2018, the Department assessed the Taxpayer as a successor in business for tax, penalty, and interest. The Taxpayer filed a timely protest with the Department on February 26, 2018. The Taxpayer and the previous business owner entered...

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TVSLR, LLC

08/02/2018 18-24 On September 28, 2016, the Department assessed the Taxpayer, as a successor in business for the tax periods from December 31, 2014 through July 31, 2016. On December 19, 2016, the Taxpayer filed a formal protest with the Department. On or about August...

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High Desert Bicycle Inc

08/01/2018 18-23 On December 4, 2017, the Department denied the Taxpayer claim for refund for the penalty paid for the tax periods between January 1, 2016 and January 31, 2016. On January 10, 2018, the Department denied a second claim for refund for the penalty paid...

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