01/15/2002 02-04 In 1996, the Taxpayer worked as an independent contractor providing home health care services. She was not aware that New Mexico gross receipts tax was due on her income. After receiving information from the Internal Revenue Service concerning...
01/09/2002 02-03 The Taxpayer is in the insurance business. Beginning in December 1998 and continuing for a period of more than two years, the insurance company's office manager stopped paying state and federal taxes and began diverting those funds to her personal...
01/07/2002 02-02 From 1992 to 1995, the Taxpayer was an independent contractor in New Mexico performing services for an architectural firm. The Taxpayer did not obtain NTTC's from the architectural firm and did not report or pay gross receipts tax on his receipts from...
01/03/2002 02-01 In 1996, the Taxpayer started business in New Mexico, repairing and reconditioning automobile windshields for car rental agencies. During 1996 and 1997, the Taxpayer reported and deducted its business receipts on its gross receipts tax returns, even...
12/17/2001 01-33 The Taxpayer is in the business of hauling asphalt and other materials. In July 2001, the Taxpayer filed a claim for refund of gross receipts taxes paid for a three-month period in 1997. The Department denied the claim because it was filed beyond the...
11/28/2001 01-32 The Taxpayer entered into an agreement to perform services as a subcontractor on a federal contract. The general contractor agreed to assume responsibility for the Taxpayer's gross receipts tax, but did not honor its agreement and never reported or...
11/01/2001 01-31 From 1991 through April 1999, Dean/Krueger & Associates, Inc. (“DKA”) was engaged in the business of providing architectural services in New Mexico. Hal Dean and Eugene Baker were the sole shareholders and officers of DKA and were the only persons...
11/01/2001 01-30 From 1991 through April 1999, Dean/Krueger & Associates, Inc. (“DKA”) was engaged in the business of providing architectural services in New Mexico. Hal Dean and Eugene Baker were the sole shareholders and officers of DKA and were the only persons...
10/30/2001 01-29 The Department assessed the Taxpayer for personal income tax, penalty and interest for tax years 1992, 1993 and 1994. The Taxpayer protested, raising the following issues: 1) the Department should be required to enter into a settlement agreement with...
10/29/2001 01-27 The Taxpayer was engaged in marketing and promoting the sale of long distance telephone services for Excel Communications. This was a multi-level marketing program in which the Taxpayer made direct sales of long distance telephone services, and...