05/16/2007 07-08 The Taxpayer made an error on his 2002 state and federal income tax returns. He subsequently amended his federal return to correct the error, but did not amend his New Mexico return. In 2006, the Department assessed the Taxpayer for...
Tax Decisions & Orders
LMR Computing Technologies
04/30/2007 07-07 The Taxpayer established a sole proprietorship in July 2002. In January 2003, the Taxpayer filed his first CRS return to report gross receipts taxes due for the 6-month period ending December 31, 2002. After seeing the amount of paperwork...
BAE Systems IESI, Inc. (Successor to Lockheed Martin Corporation Sanders)
04/23/2007 07-06 In March 2005, the Taxpayer filed a claim for refund of gross receipts taxes, which was denied by the Department because it was not filed within the three-year statute of limitations set out in Section 7-1-26 NMSA 1978. The Taxpayer protested,...
Margaret Palumbo
04/12/2007 07-04 The Taxpayer filed timely 2002 federal and New Mexico personal income tax returns. Her federal return was subsequently adjusted by the IRS, resulting in additional tax liability. The Taxpayer failed to file an amended New Mexico income tax...
Clarence F. Garrett
03/26/2007 07-03 The Taxpayer moved to New Mexico in July 2004. On his 2004 New Mexico personal income tax return, the Taxpayer claimed a credit for taxes paid to Pennsylvania on capital gain from real estate sold prior to July 2004; none of this income was...
Aida Luz Gonzales
02/07/2007 07-02 The Taxpayer performed services for a nonprofit business as an independent contractor during the 2001, 2002 and 2003 tax years. The Taxpayer did not charge or pay gross receipts tax on her receipts from the nonprofit. In 2004 the...
Leonora Lorenzo
02/05/2007 07-01 The Taxpayer was a New Mexico resident in 1998, but did not file federal or state income tax returns for that year. In 2004, the IRS assessed the Taxpayer for the federal tax due on her 1998 income. In 2006, based on information received...
Manuel Vigil
12/18/2006 06-21 The Taxpayer is a resident of New Mexico who invested in two mutual funds. The Taxpayer received a Form 1099 listing the dividend and capital gain distributions made from the funds during the previous tax year. Pursuant to the...
Penny Mitchell
12/04/2006 06-20 The Taxpayer and her husband filed joint 2001 federal and state income tax returns. In 2003, the IRS assessed them for additional federal income tax. Neither the Taxpayer nor her husband called the Department or consulted a tax...
Karen Houser
11/20/2006 06-19 The Taxpayer performed caregiving services as an independent contractor and reported her business income on her federal income tax return. The Taxpayer failed to report or pay New Mexico gross receipts tax on this income. The Department...