10/30/2007 07-18 The Taxpayer operates a retail business selling building materials, hardware, and homeware. During the period at issue, the Taxpayer erroneously accepted Type 9 Nontaxable Transaction Certificates (NTTCs) from non-profit and government entities...
10/11/2007 07-17 The Taxpayer overpaid her 2001 personal income taxes but did not feel any urgency in filing a return because she did not owe any tax. Due to a series of unfortunate events, the 2001 return was not filed until 2006, and the Taxpayer’s...
09/10/2007 07-16 Corrosion Services, Inc. (“CSI”) was incorporated in 1976 and initially engaged in the business of corrosion control services. Later, CSI expanded into the area of pipeline construction, which came to represent 70% of its business....
08/22/2007 07-15 The Taxpayer and her former husband filed a joint 1999 federal income tax return. They also prepared a joint New Mexico return, but never filed it as they were in the midst of a separation. Upon their divorce, the husband was ordered to...
08/15/2007 07-14 The Taxpayer is a private, for-profit corporation that performed services for Amtrak as an independent contractor. The Taxpayer’s inspection, maintenance, and cleaning of Amtrak rail cars was performed by the Taxpayer’s employees in...
07/27/2007 07-13 The Taxpayer and his wife formed a New Mexico limited liability company (LLC) to sublease restaurant space in Santa Fe, New Mexico. The Taxpayer intended to further sublease the space to a third party, but could not obtain the landlord’s...
07/11/2007 07-12 The Taxpayer is an out of state corporation specializing in commercial vehicle leases. In 2000, the NM General Services Department (GSD) requested bids for the leasing of vehicles to the state. The bid specifically stated that other state...
06/12/2007 07-11 In 2004, the IRS notified the Taxpayer that an examination of his 2000 and 2001 federal income tax returns revealed a substantial underreporting of compensation. The reports that notified the Taxpayer, referred to as “RARs” were not...
06/11/2007 07-10 The Department assessed the Taxpayer for 1999 New Mexico personal income tax, plus penalty and interest. The Taxpayer protested, challenging the validity of state and federal income tax laws. The Taxpayer did not deny that he earned the...
06/07/2007 07-09 The Taxpayers were assessed as successors in business to a supermarket previously operated in the same location. The Department subsequently issued a Notice of Claim of Tax Lien which referenced the earlier assessment. The Taxpayers...