09/30/2003 03-19 The taxpayer is a New Mexico resident who found that his New Mexico personal income tax liability for 2000 exceeded the amount withheld from his wages by $282. In 2002, the Department issued an assessment for the $282, plus penalty and interest,...
09/11/2003 03-18 The taxpayer lives in Los Alamos, New Mexico, and owns houses in Texas, which he manages as rental units. In 1996, the taxpayer registered to vote in Texas, but he has maintained his mailing address and telephone number at his Los Alamos residence....
06/13/2003 03-11 The Taxpayer, a woodworker, was an independent contractor for an Arizona company that acted as a general contractor on a construction project in New Mexico. The Taxpayer was not aware that services as an independent contractor are subject to the New...
06/12/2003 03-10 The Taxpayer is a family-owned business registered in New Mexico for payment of CRS taxes. From 1997 until midyear 2000, the Taxpayer had an exemplary reporting history with the Department. In 2000, the business hired a family friend to assume...
06/02/2003 03-09 The Taxpayer is in the advertising business and accepts Type 2 nontaxable transaction certificates (NTTCs) for the purchase of tangible personal property for resale. She entered into a contract to create a billboard display, not realizing that the...
05/19/2003 03-08 In 1994, the Taxpayer worked as a mechanic for an auto repair business, and received a federal Form 1099 reporting his wages as nonemployee compensation. The Taxpayer did not understand how to report this income, and his employer arranged to have the...
05/14/2003 03-07 The Taxpayer is a Texas resident employed by the United States Customs Service at the Santa Teresa Port of Entry in southern New Mexico. In February 2002, the Taxpayer filed a New Mexico personal income tax return claiming a refund of the entire...
05/13/2003 03-05 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of CRS taxes on a monthly basis. In March 2002, the Taxpayer’s general manager decided to use the Department’s web site to electronically report and...
05/13/2003 03-06 The Taxpayer is a nonprofit organization engaged in the business of providing services in New Mexico. The Taxpayer is registered with the Department for payment of CRS taxes and is required to pay on a monthly basis. In November 2001, the accounts...
03/17/2003 03-17 In 1989, the Taxpayer began providing child care services in her home and registered with the Department for payment of gross receipts tax. When she received her first CRS Filer’s Kit, she was confused by the instructions and called a Department...