07/16/2014 14-29 On February 27, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting period ending on December 31, 2010. On March 25, 2014, the Taxpayer filed a protest to the Department’s assessment....
Tax Decisions & Orders
Santa Fe Cigar Co.
07/07/2014 14-28 On November 30, 2010, the Department assessed the Taxpayer for tobacco products tax and interest for the reporting periods between May 31, 2006, and December 31, 2009. This assessment resulted from an audit done of the Taxpayer by the Department,...
Exerplay Inc.
07/02/2014 14-27 On January 17, 2014, and February 12, 2014, the Department issued six assessments to the Taxpayer for penalty and interest related to withholding tax for the tax periods ending May 31, 2013, through October 31, 2013. The assessment for the period...
Sara Mills
06/25/2014 14-26 The Taxpayer filed a timely New Mexico personal income tax return for the 2007 tax year. In 2010, the Taxpayer was audited by the IRS. As a result, her federal return was adjusted and the Taxpayer had an additional tax liability. The Taxpayer did...
Santa Fe Hotel Ltd. Partnership
06/13/2014 14-25 On October 16, 2008, the Department issued two assessments to the Taxpayer, one for penalty and interest for untimely paid gross receipts and compensating tax, and the other for penalty and interest for untimely paid withholding tax. The Taxpayer...
Tracy Sanchez
06/11/2014 14-23 On January 16, 2014, the Department assessed the Taxpayer for personal income tax principal, penalty and interest for the tax years ending December 31, 2010, 2011 and 2012. The Taxpayer protested the assessments on February 12, 2014. During the tax...
New Mexico Tech University Research
06/11/2014 14-24 On May 20, 2013, the Department assessed the Taxpayer for corporate income tax, penalty and interest for the tax year ending on June 30, 2012. On November 19, 2013, the Taxpayer filed a protest to the assessment. On December 2, 2013, the Department...
Josephine Miskowiec
06/10/2014 14-22 The Taxpayer filed timely New Mexico personal income tax returns for the 2008, 2009, and 2010 tax years. In 2012, the Taxpayer became aware that she was eligible for an additional medical credit for those tax years. On April 9, 2012, the Taxpayer...
Enchantment Custom Hoof Care
06/05/2014 14-21 On February 26, 2009, after completing a limited-scope audit, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods ending December 31, 2005, and December 31, 2006. On March 9, 2009, the Taxpayer filed a protest...
Thu Hong Nguyen
06/03/2014 14-20 On February 1, 2013, the Department issued two assessments to the Taxpayer, one for the tax year ending December 31, 2008, the other for the tax year ending December 31, 2009, for gross receipts tax, penalty and interest. During the tax years in...