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 the...
03/30/2012 12-10 The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011. After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011. On October 4, 2011, the Department...
03/30/2012 12-10 The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011. After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011. On October 4, 2011, the Department...
03/21/2012 12-11 The Taxpayer was engaged in a picking and harvesting business in New Mexico in 2008. The Taxpayer paid gross receipts tax to the Department for 2008. He then learned that his gross receipts were subject to a deduction under Section 7-9-59 NMSA 1978,...
03/12/2012 12-09 The Taxpayer operated a concrete service construction company as a sole proprietorship in New Mexico from May 1996 through December 2005, deactivating the CRS number. He then incorporated the business and obtained a new CRS number for that...
02/27/2012 12-08 The Taxpayer is an S corporation organized in New Mexico, who provides a service of shotblasting commercial concrete flooring and coating them with epoxy or urethane. The Department audited the Taxpayer for tax periods January 31, 2002, through March...
02/17/2012 12-07 The Taxpayer is registered to do business in New Mexico as a limited liability company. On December 26, 2006, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax periods from January 1, 2004 through September...
02/17/2012 12-07 The Taxpayer is registered to do business in New Mexico as a limited liability company. On December 26, 2006, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax periods from January 1, 2004 through September...
02/14/2012 12-04 The Taxpayer was engaged in business in New Mexico in April 2010 and was required to file its gross receipts monthly. The Taxpayer filed its April 2010 filing with payment from gross receipts and withholding tax by mail on May 11, 2010. In February...
02/10/2012 12-06 The Taxpayer was engaged in business in New Mexico for that tax periods from January 1998 through August 2003. The Taxpayer was audited by the Department and the Department determined that the Taxpayer was a nonfiler or had underreported for most of...