05/30/2013 13-14 The Taxpayer is a psychologist who provided contract services to the Los Lunas School District in 2005 and 2006. The Taxpayer did not file gross receipts tax for those years. On July 9, 2009, the Department assessed the Taxpayer for gross receipts...
05/17/2013 13-13 In 2008 and 2009, the Taxpayer worked as a subcontractor performing home inspections exclusively for one home inspection company. On June 25, 2012, the Department sent the Taxpayer a Notice of Limited Scope Audit Commencement. The notice informed...
05/15/2013 13-12 The Taxpayer has worked as an independent contractor providing case-management services to developmentally disabled clients since October 2007. The company with which the Taxpayer contracts resells the Taxpayer’s services in its regular course of...
05/13/2013 13-11 In 2007, the Department sent notices to the Taxpayers, notifying them that they were non-filers for personal income tax for the 2001, 2002 and 2003 tax years. The Taxpayers then hired a tax preparer to assist them with filing those returns. The...
04/30/2013 13-10 The Taxpayer is a corporation engaged in the business of providing automobile repossession/recovery services to financial institutions, other lenders and dealers. On November 30, 2006, the Department selected the Taxpayer for a field audit for the...
04/11/2013 13-9 The Department sent the Taxpayer a notice of limited scope audit as a result of the tape match with the IRS, which showed that the Taxpayer reported Schedule C business income in 2008 and 2009 that was not reported as gross receipts. Upon completion...
04/09/2013 13-8 The Department assessed the Taxpayer for personal income tax, penalty and interest for the personal income tax periods ending December 31, 2003, through December 31, 2007. These assessments were based upon an audit, and the Taxpayer’s claimed business...
03/11/2013 13-7 The protesting Taxpayer received two assessments that the Department issued to a company for unpaid gross receipts tax, penalty and interest. The assessments were sent to the Taxpayer’s address, but were for a sole proprietorship owned by her...
03/06/2013 13-6 The Taxpayer is an S corporation who provides consulting and management services for the solid waste industry, primarily to government entities. The Taxpayer provided timely Type 5 NTTCs to the Department, which the Taxpayer had accepted in good faith...
03/04/2013 13-5 The Taxpayer operated a shop in New Mexico in 2008 and 2009, that sold pipe tobacco, cigarettes, pipes and other smoking accessories. The Taxpayer failed to pay the Tobacco Products Tax (TPT) on pipe tobacco that he purchased from June 2008 through...