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...
Tax Decisions & Orders
Case Manager – Teresa Maestas
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...
Vincent & Tesslin Vigil
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....
West Rock Inc.
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...
Pauline Gee
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...
Collin Sanchez
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...
Mariah Affentranger
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...
Southern Oasis, Inc.
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...
Hamza Bendera/Marrakech Express
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...
Steve & Sheila Lambert
02/25/2013 13-4 The Taxpayers moved to New Mexico in the fall of 2006, and were full-time residents for tax year 2007. The Taxpayers filed a New Mexico income tax return for tax year 2007, but did not report retirement income from South Dakota or interest income...