10/04/2012 12-21 The Taxpayer was a resident and domicile of Las Cruces, New Mexico for at least the ten years before 2004. He ran his own business in Las Cruces until 2003. After closing his business, the Taxpayer sought work for needed income and medical...
09/27/2012 12-20 The Taxpayer provides hauling services and construction services, including demolition, earth work and roadwork. The business was organized as a sole proprietorship from 1995 through 2003, and as a corporation from December 31, 2003 to the...
09/21/2012 12-19 The Taxpayer is an enrolled tribal member of the Navajo Nation. He is a member of the Iyanbito Chapter, about 20 miles east of Gallup, NM. The Taxpayer’s wife is also an enrolled member of the Navajo Nation, Iyanbito Chapter....
08/31/2012 12-18 The Taxpayer claimed a refund of New Mexico Special Fuel Suppliers Tax and Petroleum Products Loading Fee for tax periods January 2007 through March 2007. During that period, the Taxpayer operated a refinery in Artesia, where it refined diesel...
07/19/2012 12-17 The Taxpayer sells tangible personal property in New Mexico. On August 30, 2007, the Department notified the Taxpayer of an audit for gross receipts, compensating tax, and worker’s comp fee for reporting periods July 2004 through August...
07/09/2012 12-16 The Taxpayer provides floor maintenance services in New Mexico. Based on a Schedule C tapematch, the Department conducted a limited scope audit of the Taxpayer’s 2005 and 2006 gross receipts in 2009. Based upon the Department’s...
06/28/2012 12-14 The Taxpayer timely filed a corporate income tax return on September 15, 2006. On June 24, 2009, the Taxpayer filed an amended corporate income tax return to reflect changes in apportionment percentages and to include New Mexico income tax...
06/26/2012 12-15 The Taxpayer is a corporation domiciled in Illinois, who sells medical alarm monitoring services. It began selling these services in New Mexico in January 2000. In January 2008, the Taxpayer registered with the Department and began filing...
06/11/2012 12-13 Taxpayer was selected for an audit before August 2010. On August 30, 2010, Taxpayer’s President submitted a Tax Information Authorization designating their attorney as Taxpayer’s representative. On August 31, 2010, the...
04/09/2012 12-12 ?The Taxpayer was a resident of New Mexico in 2009 and 2010, and during that time was a member of an LLC and served as Chief Executive Office (CEO) for the LLC. For his duties as CEO, the Taxpayer received guaranteed payments, and as a member of...