10/23/2001 01-26 On October 20, 2000, the Department issued an assessment to the Taxpayer for personal income tax, penalty and interest for tax year 1999. At the hearing on his protest the Taxpayer raised the following arguments: (1) the Department failed to prove he...
10/22/2001 01-25 In 1994, the Taxpayer started business as a consulting astrologer. All of the Taxpayer's clients are located outside New Mexico. From 1994 to 1998, the Taxpayer paid gross receipts tax on her receipts from providing services to out-of-state clients on...
09/21/2001 01-24 The Taxpayer operated a construction company as a sole proprietorship. The Taxpayer had previously been audited and assessed gross receipts tax for underreported receipts of the construction company. The Department then used the underreported gross...
09/18/2001 01-23 The Taxpayer has been engaged in business in New Mexico since 1990. In early 1998, the Taxpayer was informed that for the report period of January-June 1997, the Department had no record of receiving the Taxpayer’s CRS return or payment....
09/12/2001 01-22 In 1996, the Taxpayer worked as an independent contractor performing auto repair services. The Taxpayer was not aware that New Mexico gross receipts tax applied to his receipts from working as an independent contractor. Therefore, the Taxpayer...
08/31/2001 01-21 The Taxpayer protested an assessment of gross receipts tax, penalty and interest on the grounds that he was financially unable to pay the assessment. Protest Denied. Inability to pay an assessment of tax is not a defense to the liability. Back...
08/30/2001 01-19 In this consolidated protest, the Taxpayers were hospitals which had claimed deductions, pursuant to Section 7-9-54, for their receipts from Medicare for providing tangible personal property to Medicare covered patients. The Department denied the...
08/30/2001 01-20 During 1995, the Taxpayer worked as an independent contractor for a company that manufactured computer devices while his wife worked as an independent contractor for an employment agency. Although the Taxpayer was performing services on a manufactured...
08/22/2001 01-18 In February 2000, the Taxpayers filed their 1999 personal income tax returns reporting zero federal adjusted gross income on their federal income tax return and reporting zero New Mexico taxable income and zero New Mexico tax due on their state...
08/16/2001 01-17 In November 1997, the Taxpayer began selling tobacco products at retail. The Taxpayer purchased the products she sold from tobacco wholesalers. The Taxpayer then entered into buydown and shelf-display contracts with various cigarette manufacturers....