08/01/2001 01-15 Taxpayers opened a retail clothing store in May 1998. Recognizing their lack of business experience, the Taxpayers hired a CPA and an attorney for the specific purpose of insuring that all required tax and legal forms were filed correctly. The...
Tax Decisions & Orders
MZA Associates Corporation
08/01/2001 01-16 Taxpayer is a federal contractor involved in developing software for the government. In 1995, the corporation hired an office manager to handle the company’s financial records and accounting systems. In July 1997, the filing of CRS...
Ernest J. & Jean Marie Rose
07/30/2001 01-14 The Taxpayer was assessed gross receipts tax on his gross receipts from performing services as an independent contractor, severing timber which was owned by another person. The Taxpayer had not reported or paid gross receipts tax on his receipts,...
DeWayne Maloy
07/18/2001 01-12 Between 1982 and 1997, the Taxpayer was employed by a national company. During most of this 15-year period, the Taxpayer lived and worked in Texas. He also lived in Oklahoma for a brief period, and then moved to New Mexico in 1994. During his 15 years...
Duke Engineering & Services, Inc.
07/18/2001 01-11 The Taxpayer learned upon audit that one of its customers had provided it with a Department form NTTC which the customer had altered to indicate that it was a Type 5 NTTC when it had originally been issued to the customer as a Type 15 NTTC. The...
Randall Summers
06/15/2001 01-09 Taxpayer protested the imposition of penalty and interest on his receipts from performing consulting services in New Mexico. The Taxpayer had moved to New Mexico and was not aware that his receipts were subject to gross receipts tax. Taxpayers are...
James Brown
06/14/2001 01-08 The Taxpayer was a resident of Texas for 34 years prior to establishing New Mexico residency in mid-November 1996. In July 2000, following a limited scope audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on...
Hilliard Griffin
05/07/2001 01-06 The Taxpayer, a resident of New Mexico, was assessed gross receipts tax, penalty and interest based upon gross receipts from a business or occupation reported on his Federal Schedule C which were not reported to the Department for gross receipts tax...
Satya Deb Misra
04/25/2001 01-05 The Taxpayer was a partner in a business that owned and operated a New Mexico motel. In May 1985 the Taxpayer dissolved the partnership. In June 1992 the Taxpayer was notified that his 1991 New Mexico income tax refund had been applied to...
Paul and Nancy Jacobs
04/23/2001 01-04 In July 2000, the Taxpayers filed an amended 1998 New Mexico personal income tax return seeking a refund of income tax withheld from compensation paid to the Taxpayers during tax year 1998. The Department denied the refund and the Taxpayers protested,...