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Tax Decisions & Orders

Russell and Anne Farrell

04/28/2017 17-21 On June 23, 2009, the Department assessed the Taxpayers for gross receipts tax, penalty, and interest for reporting periods for the 2006 and 2005 tax year. The Taxpayers filed a formal protest on July 16, 2009 and the Department acknowledged that...

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Mohamed B. Aswald, M.D., P.C

04/14/2017 17-19 The Taxpayer submitted a claim for refund on November 4, 2015 for an overpayment of gross receipts taxes for reporting periods from February to December of 2012. On November 18, 2015, the Taxpayers claim for refund was denied by the Department due to...

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Christopher Roche & Nguyen H. Park

04/14/2017 17-20 On November 21, 2016, the Department assessed the Taxpayers for penalty and interest owed for the 2015 personal income tax (PIT) period. The Taxpayer filed a timely written protest with the Department on December 23, 2016. The Taxpayers argued that...

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Mosaic Potash Carlsbad, Inc.

03/29/2017 17-15 On July 24, 2015, the Taxpayer submitted a claim for refund for the periods beginning January 1, 2012 and ending December 31, 2014 for compensating tax which was reported on Combined Reporting System (CRS) return. The Taxpayer filed a timely protest...

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Affordable Cellular

03/29/2017 17-16 On February 25, 2016, the Department sent an assessment letter to the Taxpayer for the reporting periods January 1, 2009 through December 31, 2011 for gross receipts tax (GRT), penalty, and interest. On April 21, 2016, the Taxpayer filed a timely...

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Richard Casias & Cheri L. Olivas

03/13/2017 17-12 The Taxpayer filed an official protest to the notices of claim of tax lien which was received timely by the Department on September 22, 2016. The formal protest disputed that the Taxpayer’s are not liable for the amounts due in a personal capacity and...

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D-Trix Services, LLC

03/12/2017 17-11 On May 18, 2016, the Department assessed the Taxpayer for tax, penalty and interest in weight distance tax (WDT) for the reporting period beginning October 1, 2009 through March 31, 2013. The Taxpayer filed a timely protest with the Department. The...

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Hydrotech Services, LLC

02/27/2017 17-10 On January 6, 2016, The Department assessed the Taxpayer for International Registration Plan (IRP) penalty and interest for the tax reporting period ending December 31, 2014 and an assessment for International Fuel Tax Agreement (IFTA) for March 31,...

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Wells Fargo Equipment Finance

02/23/2017 17-09 On September 1, 2015, the Department sent a return adjustment notice for the tax year ending December 31, 2011 to the Taxpayer and on September 8, 2015 an assessment for the tax year ending December 31, 2011 including penalty and interest was sent to...

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Ronald O. Jaynes

02/10/2017 17-08 On October 24, 2016, the Department sent a denial letter to the Taxpayer for an untimely submission of a protest letter postmarked September 14, 2016. On November 3, 2016 the Department received a timely protest of the Department’s denial to the...

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