11/06/2013 13-34 On April 28, 2010, the Department sent the Taxpayer assessments for gross receipts tax, penalty and interest for 2005 and 2006, after determining that the Taxpayer was a non-filer for gross receipts tax for those periods. On August 20, 2010, the...
11/05/2013 13-35 ?The Taxpayer is a non-profit organization who was required to file its monthly returns electronically beginning in 2011. The Taxpayer continued to file paper returns, and failed to file electronically from September 2011 through September 2012. For...
11/04/2013 13-33 On May 28, 2010, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period ending 2006. The assessment was the result of a limited scope audit conducted by the Department, after a discrepancy was...
10/29/2013 13-30 After an audit, on November 30, 2012, the Department assessed the Taxpayer for gross receipts tax and interest for the CRS reporting periods January 31, 2006 through June 30, 2010. The Taxpayer filed a protest to the assessment. The Taxpayer is in...
10/29/2013 13-32 On April 15, 2007, the Taxpayer filed a New Mexico personal income tax return for tax year 2006 that showed tax due to the Department. The Taxpayer submitted her payment with the return. The Department determined that the Taxpayer failed to claim a...
10/28/2013 13-31 The Taxpayers were engaged in business in New Mexico in 2005 and 2006 in a vehicle washing service. The Department determined that the Taxpayers were non-filers for gross receipts tax for 2005 and 2006. On May 25, 2010, the Department assessed the...
10/10/2013 13-29 On April 25, 2007, the Department assessed Taxpayer for personal income tax, penalty and interest for the personal income tax period ending December 31, 2003. Taxpayer protested the assessment, arguing he was not a New Mexico resident in 2003 because...
10/03/2013 13-28 The Taxpayer was engaged in a storage business from 1999 through 2008, and it filed and paid gross receipts tax for this period. In 2013, another business owner informed the Taxpayer that its gross receipts taxes were deductible. In March 2013, the...
09/27/2013 13-27 The Taxpayer is a sole proprietorship engaged in business only in 2006. The Taxpayer worked in 2006 as an independent contractor providing physical therapy services. The Taxpayer’s services were resold in the ordinary course of business by the...
09/24/2013 13-26 The Taxpayers filed and paid their personal income taxes for the 2009 and 2010 tax years. They did not file a claim for refund or credit for either of these years, but were issued refunds by the department for each of the two years. In December 2011,...