03/17/2014 14-08 In 2012, the Department assessed the Taxpayer for personal income tax, penalty and interest for income tax periods ending December 31, 2008 and December 31, 2009. The Taxpayer protested the assessments. For the years in question, the Taxpayer was a...
02/28/2014 14-06 The Taxpayer is a delinquent taxpayer with an outstanding tax liability. On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer’s unpaid tax liability. The bank surrendered...
02/24/2014 14-05 On January 26, 2012, the Department selected the Taxpayer for a Weight Distance Tax Audit for the reporting periods from January 1, 2009, through December 31, 2011. During the audit, the Department determined that the Taxpayer had underreported its...
02/11/2014 14-03 The Taxpayer is an enrolled member of the Zuni Pueblo, who resided on Zuni Pueblo prior to and after his service with the United States Navy. During his military service, he remained domiciled on Zuni Pueblo. On November 18, 2011, the Taxpayer...
01/30/2014 14-02 The Taxpayer is a freight shipping company who operates in New Mexico. The Taxpayer was selected for Weight Distance Tax audit for 2009, 2010 and 2011. There is no dispute that the Taxpayer reported all traveled mileage during the audit period. The...
01/28/2014 14-01 The Department issued an assessment to the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period June 30, 2004 through June 30, 2009. During the period at issue, the Taxpayer provided painting services of heavy equipment for...
12/13/2013 13-39 The Taxpayer provides educational programs and outdoor science activities to schools across New Mexico. The Taxpayer had always been timely with CRS filings and payments, from its formation in 1997 until the reporting periods ending in June and July...
12/09/2013 13-38 As Texas residents, the Taxpayers did not originally file New Mexico personal income tax returns for the relevant tax years: 2007, 2008, 2009 and 2010. The Department received information that Mrs. Martin had earned income as a teacher in New Mexico...
12/02/2013 13-37 For the February, March and April 2013 periods, the Taxpayer remitted gross receipts tax to the Department, but did not file CRS-1 Forms. When this error was discovered, the Taxpayer filed the CRS-1 Forms on June 14, 2013. On July 8, 2013, the...
11/27/2013 13-36 On December 15, 2009, the Department issued five notices of assessment to the Taxpayers for unpaid personal income tax, penalty and interest, for the periods ending December 31, 2002, through December 31, 2006. The Taxpayers protested the...