06/02/2014 14-19 On May 20, 2011, the Department assessed the Taxpayer for CRS taxes, penalty and interest as a successor in business. On August 4, 2011, after being granted an extension of time to protest, the Taxpayer filed a protest to the assessment. First, the...
05/27/2014 14-18 On December 11, 2008, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest. These assessments were for the tax periods ending December 31, 2005, and December 31, 2006. The Taxpayer filed a protest to the...
05/27/2014 14-17 The Taxpayer worked as a nail technician at a salon in New Mexico. The Taxpayer was registered with the Department for gross receipts tax purposes. All of the services rendered by the Taxpayer occurred at the salon. The owner of the salon...
05/22/2014 14-16 On March 9, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax period January 31, 2004 through September 30, 2010. Sometime in July 2012, the Department abated the penalty. The Taxpayer filed a protest to...
04/28/2014 14-15 On October 5, 2012, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period from January 31, 2006, through November 30, 2012. The Taxpayer filed a protest to the assessment in regard to the penalty,...
04/17/2014 14-13 On January 3, 2014, the Department assessed the Taxpayers for personal income tax principal and interest for the tax year ending December 31, 2010. On January 10, 2014, the Department assessed the Taxpayers for income tax principal, penalty and...
04/17/2014 14-14 The Taxpayer filed a claim for refund of gross receipts tax for tax years 2004 through 2009 on June 21, 2013. The Department denied the refund request because the claim for refund was filed beyond the three year statute of limitations. The Taxpayer...
04/14/2014 14-12 Based on a limited-scope audit, the Department assessed the Taxpayer for unpaid personal income tax, interest and penalty for tax year 2008 on June 25, 2012. On July 14, 2012, the Taxpayer protested the assessment. During the audit, the Department...
04/03/2014 14-11 The Taxpayer has a history of filing and paying its CRS taxes in a timely manner. However, for the tax period ending February 28, 2013, the taxpayer timely paid its CRS taxes, but forgot to submit an electronic return. For the tax period ending July...
03/31/2014 14-09 On January 14, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the period ending on December 31, 2006. The Taxpayer filed a protest of the assessment. The Taxpayer is a sole proprietorship that was formed...