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 on...
02/15/2013 13-3 The Taxpayer is a sole proprietorship, registered in New Mexico, who performs consulting and research services related to public education. In 2007, the Taxpayer entered into a contract with a Colorado corporation to work as an independent contractor...
02/15/2013 13-2 The Taxpayer is in the construction business in New Mexico. Because of a Schedule C mismatch between the Taxpayer’s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer...
01/22/2013 13-1 The Taxpayer was a small dental laboratory that provided services to local dentists. The Taxpayer did not invoice for gross receipts taxes on the services she provided to local dentists. The Taxpayer apparently possessed that requisite Nontaxable...
02/15/2013 13-2 The Taxpayer is in the construction business in New Mexico. Because of a Schedule C mismatch between the Taxpayer’s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer...
12/31/2012 12-26 The Taxpayers are two corporations, with one common president and owner. Taxpayers doe business in Albuquerque and have been registered for Combined Reporting System numbers for over 20 years. Taxpayers design, pre-wire, install, service and monitor...
12/28/2012 12-01 The Taxpayer was the subject of a federal audit for the tax years 1995 through 1999. On November 3, 2008, the Taxpayer filed amended New Mexico corporate income tax returns for those tax years to reflect the final IRS adjustments on income for those...
12/20/2012 12-25 On July 31, 2009, the Department assessed the Taxpayer for 2008 personal income tax, penalty and interest. The Taxpayer filed a protest to the assessment. At the hearing, the Taxpayer argued that he relied on Department forms, instruction and tax...
11/20/2012 12-24 The Taxpayer is a trucking business in Albuquerque who hauls sand, gravel asphalt and demolition materials. The Taxpayer filed weight distance returns and paid weight distance tax for the audit period in question. On December 8, 2010, the Department...
11/19/2012 12-23 The Taxpayer is a trucking company that transports cargo, including landscaping goods and agricultural commodities. On December 31, 2008, the Department sent notice to the Taxpayer that the Department had selected the Taxpayer for audit of Weight...