01/12/2005 05-02 In October 1997, the taxpayer filed his 1996 New Mexico personal income tax return showing a refund due of $258. The refund was based, in part, on an estimated payment the taxpayer had made in April 1997. Because the taxpayer did not write his...
01/06/2005 05-01 The taxpayer filed a timely 1999 New Mexico personal income tax return showing $61.00 in tax due, and included a check in that amount. In reviewing the return, the Department incorrectly concluded that the taxpayer was entitled to an additional...
12/09/2004 04-15 Back to Tax Decisions & Orders
09/21/2004 04-14 Back to Tax Decisions & Orders
09/01/2004 04-13 Back to Tax Decisions & Orders
08/19/2004 04-12 In December 2002, the Department assessed the taxpayer for gross receipts tax, interest, and penalty resulting from failure to file some monthly CRS-1 reports and underreporting receipts for other months during the 1996 and 1997 tax years. The...
08/17/2004 04-11 The taxpayer filed a written protest to the Department’s assessment of 1999 personal income tax, claiming that he was not a New Mexico resident during 1999. The parties engaged in discovery and the hearing officer consulted with both parties to...
08/12/2004 04-10 The taxpayer’s tax preparer filed first-year 1999 New Mexico personal income tax returns for herself and the taxpayer, using the same erroneous method to compute the tax due on both returns. Upon audit by the Department, the tax examiner reviewing...
08/04/2004 04-09 Back to Tax Decisions & Orders
07/30/2004 04-08 ?In July 2002, the Internal Revenue Service notified the taxpayers that they had underreported the capital gain income on their 2000 return. The taxpayers did not file an amended 2000 New Mexico personal income tax return and waited for the...