05/12/1999 99-21 Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on her 1994 federal income tax return and the receipts reported to New Mexico. Taxpayer claimed that the Department’s method of...
05/10/1999 99-20 Taxpayers, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by their employers. The refund was denied and Taxpayers protested, claiming 1) they are not subject to...
04/30/1999 99-19 Taxpayer was a corporate officer responsible for hiring personnel and signing withholding tax returns. The Taxpayer knew that the corporation was liable for withholding tax and that the returns had to be filed. The corporation did not file returns or...
04/06/1999 99-18 Taxpayer filed a claim for refund by filing an income tax return showing a balance due to the taxpayer. The Department took no action on the Taxpayer's refund claim. More than a year later, the taxpayer inquired as to the status of its refund claim....
04/05/1999 99-17 The Taxpayer, a New Mexico corporation, entered into five research and development contracts with the federal government. The taxpayer protested the Department's assessment of gross receipts tax on its receipts from the contracts, The Taxpayer...
03/18/1999 99-16 Taxpayer moved to NM to fulfill a service contract with a private company. After reviewing his wife’s CRS-1 Filer’s Kit the Taxpayer did not believe that his receipts from performing services in NM were subject to the gross receipts tax. In 1998 the...
03/05/1999 99-15 The corporate officers of the Taxpayer had signed personal guarantees as security for an installment agreement between the Taxpayer and the Department in lieu of the Department filing a lien to secure its interest. The Taxpayer defaulted on the...
02/26/1999 99-14 Taxpayer performed fishing guide services for a fly-fishing outfitter who resold Taxpayer's services to its customers. Taxpayer failed to report and pay gross receipts taxes on his receipt based upon his belief that the payment of taxes by the...
02/12/1998 99-13 Taxpayer filed a 1994 personal income tax return as a first-year resident having income earned in New Mexico and another state. Taxpayer did not understand New Mexico’s method of allocating income between New Mexico and the other state and therefore...
02/09/1999 99-12 Taxpayers performed road construction services for governmental entities who told Taxpayers that they were exempt from gross receipts tax. No part of the Taxpayers' receipts were exempt or deductible from tax because there is no exemption or...