10/02/2005 05-21 After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records. The auditor then determined the taxpayer’s liability for CRS taxes based on his 1998, 1999, and 2000 federal income tax...
09/27/2005 05-20 In 2005, the Department assessed the taxpayer for additional 2001 personal income tax, plus interest, which was due as the result of an error the taxpayer made in completing his return. The taxpayer paid the assessed tax but protested the interest,...
09/16/2005 05-19 The taxpayer’s accounting firm used an incorrect account number when transmitting information for the taxpayer’s ACH transfer for the October 2004 reporting period. The taxpayer’s bank rejected the payment, though a bank employee had corrected the...
09/05/2005 05-18 Based upon information provided by the Internal Revenue Service, the Department assessed the taxpayer for $330.00 of 1999 personal income tax, plus penalty and interest. The taxpayer protested the assessment and the tax lien subsequently filed by the...
08/31/2005 05-17 In July 1997, the Department filed a tax lien on the taxpayer’s property based on personal income tax assessments issued in 1992 and 1993. In 2003, the taxpayer asked the Department to release the lien. The Department refused, and the taxpayer...
07/21/2005 05-15 The taxpayer performed consulting and quality assurance services in New Mexico as a subcontractor. The taxpayer did not realize that she was subject to New Mexico gross receipts tax on the receipts from her services. She did not consult with her...
07/19/2005 05-14 The taxpayers are Texas residents. During tax year 2004, Ms. Arizpe had substantial gamblings winnings and losses from a casino located in New Mexico. On their 2004 income tax returns, which were prepared by a Texas office of H&R Block, the...
07/18/2005 05-13 When the taxpayer started his business, he called the Department to ask whether he was required to use NTTCs. A Department employee explained that NTTCs would allow the business to purchase materials without paying the supplier’s passed-on cost of...
06/16/2005 05-12 In August, 1999, the taxpayer filed an amended 1997 New Mexico personal income tax return reporting a refund due and requesting that the amount be refunded directly to him. Three days later, the taxpayer filed a second amended 1997 return, claiming a...
05/16/2005 05-11 During the calendar year 2003, the taxpayer’s average monthly payment of gross receipts, compensating and withholding taxes exceeded $25,000. On December 15, 2003, the Department mailed a notice to the address shown in the taxpayer’s registration...