12/15/2014 14-39 On February 27, 2007, the Department assessed the taxpayer for personal income tax, penalty and interest for the tax period ending on December 31, 2003. The Taxpayer filed a timely protest to the assessment. On November 20, 2013, the Department...
12/05/2014 14-38 On January 13, 2014, the Department assessed the Taxpayer for personal income tax, penalty, and interest, for the tax periods ending on December 31, 2010, 2011, and 2012. On January 31, 2014, the Taxpayer filed a formal protest to the assessments. ...
12/04/2014 14-37 On December 21, 2005, the Department assessed the Taxpayer for gross receipts tax and interest for the tax period of January 31, 1998 through March 21, 2003. On January 18, 2006, the Taxpayer filed a protest to the assessment. The Taxpayer is in the...
11/25/2014 14-36 On December 28, 2012, the Taxpayer timely filed a claim for refund of gross receipts tax for the periods of December 31, 2008, through December 31, 2009. The Department took no action to approve or deny the claim within 120 days. On July 24, 2013,...
11/20/2014 14-35 On December 28, 2012, the Taxpayer timely filed a claim for refund of gross receipts tax for the periods of December 31, 2008, through December 31, 2009. The Department took no action to approve or deny the claim within 120 days. On July 24, 2013,...
10/08/2014 14-34 On March 17, 2014, the Department served a warrant of levy to a bank that had accounts with the Taxpayer’s name on them. On April 23, 2014, the Taxpayer’s sister filed a protest regarding the levy. The Taxpayer died on September 7, 2013. His sister...
09/22/2014 14-33 The Taxpayer is a regional developer for a corporation based in Arizona. The Taxpayer’s principal place of business is in Bernalillo County, New Mexico. As a regional developer, the Taxpayer sells licenses to franchisees, helps the franchisees with...
08/18/2014 14-32 On April 4, 2014, the Department sent the Taxpayers a Return Adjustment Notice. On May 20, 2014, the Taxpayers protested the notice. On April 1, 2013, the Taxpayers submitted their 2012 personal income tax return, and payment for their outstanding...
08/13/2014 14-30 On January 8, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting periods ending on December 31, 2011, and December 31, 2012. On February 26, 2014, the Taxpayer filed a protest to the...
08/13/2014 14-31 On October 23, 2013, the Department assessed the Taxpayer for Weight Distance Tax, civil negligence penalty, interest, and Weight Distance Tax underreporting penalty for the Weight Distance Tax reporting periods of March 31, 2007, through December 31,...