23-17 On October 17, 2022, the Department assessed the taxpayer for gross receipts tax, late penalty and interest. On November 30, 2022, the Taxpayer filed a timely protest of the assessment. The issue to be decided in the protest was whether the Taxpayer owed penalty...
23-16 On August 16, 2022, the Department assessed the Taxpayer for penalty and interest for the tax period ending June 30, 2022. On October 25, 2022, the Taxpayer filed a timely protest with the Department. The Taxpayer agreed to the dates that the gross receipts tax...
23-15 On July 19, 2018, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for periods starting in 2023 through 2017. On October 15, 2018, the Taxpayer filed a timely protest with the Department. The Taxpayer is a for-profit corporation...
23-14 On December 8, 2022, the Department issued the Taxpayer a partial denial of refund of gross receipts tax for periods from 2018 to 2020. On January 12, 2023, the Taxpayer filed a timely protest of the denial. The Department denied a portion of the refund...
23-13 On December 19, 2022, the Department assessed the Taxpayer for the tax period ending October 31, 2022, for penalty associated with gross receipts tax. On December 27, 2022, the Taxpayer filed a formal protest. The Taxpayer argued that they normally file...
23-12 On May 5, 2021, the Department assessed the Taxpayer for 2019 personal income tax, penalty, and interest. On June 19, 2021, the Taxpayer filed a formal protest of the assessment. The protest at issue is based on the credit for taxes paid that was claimed and...
23-11 On April 28, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. On July 1, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer’s protest addresses three issues: (1) is the loan in question...
23-10 On August 12, 2019, the Department assessed the Taxpayer for gross receipts tax for periods in 2013 through 2016. On November 12, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer sold jewelry out of her shop in Albuquerque and sometimes...
23-09 On March 21, 2019, the Department assessed the Taxpayer for gross receipts tax for periods from 2010 to 2017 as the result of an audit. On February 4, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer provides medical professional...
23-08 On January 8, 2019, the Department denied the Taxpayer’s request for refund from a warrant of levy that was served on the Taxpayer’s bank account for unpaid assessments of gross receipts tax for periods from 2007 through 2010. On April 3, 2019, the...