1. All NM Taxes
  2. Tax Decisions & Orders

Tax Decisions & Orders

Emily W. Metzloff

11/14/2016 16-52 On July 29, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2012 through December 31, 2013.  This assessment came about after the Department detected a mismatch between...

read more

James R. Hellerman

10/28/2016 16-51 On February 3, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the 2011, 2012 and 2013 tax years.  On February 11, 2015, the Taxpayer filed a protest to the assessment.  The Taxpayer admitted that...

read more

A & W Restaurants, Inc.

10/17/2016 16-49 On September 27, 2013, the Department assessed the Taxpayer for gross receipts tax and interest for the periods from June 30, 2007 to December 31, 2011.  The Taxpayer filed a protest of the assessment on December 23, 2013.  The Taxpayer...

read more

Anthony Martinez

09/30/2016 16-48 On April 27, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.  On May 13, 2016, the Taxpayer filed a protest.  A healthcare company...

read more

Sonja Foote

09/28/2016 16-47 On April 11, 2016, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.  On May 2, 2016, the Taxpayer filed a protest.  The Taxpayer and her...

read more

Hector Martinez

09/23/2016 16-46 On April 1, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2009 through December 31, 2013.  On April 12, 2016, the Taxpayer protested the Department’s...

read more

SMPC, P.A.

09/15/2016 16-45 On December 1, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013.  On December 15, 2014, the Taxpayer protested the...

read more

Market Scan Information Systems, Inc.

09/12/2016 16-44 On March 4, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the periods from January 31, 2007 through September 30, 2011.  On April 24, 2013, the Taxpayer filed a formal protest letter.  The...

read more

David M. Gonzales

09/09/2016 16-43 On November 16, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2014.  On January 14, 2016, the Taxpayer filed a protest.  The Taxpayer is...

read more

Weil Construction Inc.

08/17/2016 16-42 On November 25, 2014, the Taxpayer filed an application for refund of gross receipts tax for the periods from October 1, 2012 through December 31, 2013.  The Department took no action on the request for refund within 120 days of its filing. ...

read more