1. All NM Taxes
  2. Tax Decisions & Orders

Tax Decisions & Orders

Candice S Dubois

05/05 21-11 On August 4, 2020, the Department issued a return adjustment notice to the Taxpayer reducing the personal income tax refund for 2019. On August 12, 2020, the Taxpayer filed a timely written protest of the adjustment notice. The Department denied the claim...

read more

Gordon E Johnson

04/27 21-10 On June 17, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty and interest. On June 26, 2020, the Taxpayer’s protest of the assessment was received by the Department. The Taxpayer’s spouse, a registered nurse, worked as a...

read more

Copper Canyon Investments, LLC

04/13 21-09 On April 25, 2020, the Department partially denied the Taxpayer’s request for a refund of gross receipts tax. On July 23, 2020, the Taxpayer filed a timely written protest to the refund denial. The Department denied the claim for refund for periods in 2016...

read more

Donald K Pauly

04/13 21-08 On August 27, 2019, the Department assessed the Taxpayer for personal income tax, penalty and interest for tax years 2013 and 2014. On October 7, 2019, through representation, the Taxpayer submitted a formal protest of the assessment. The primary issue to...

read more

James P. Benvenuti

04/09 21-07 On May 24, 2019, the Department assessed the taxpayer $23,017.64 in gross receipts tax, penalty and interest. On May 29, 2019, the Taxpayer’s formal protest was received by the Department. The Taxpayer is a psychiatrist who provided services to behavioral...

read more

Desire.Santa, LLC

04/07 21-06 On June 5, 2020, the Department issued a letter partially denying the Taxpayer’s request for refund. On June 30, 2020, the Taxpayer filed a timely written protest to the denial. The portion of the refund that was denied was for tax periods from January 1,...

read more

Timberline Environmental Services, LLC

03/17 21-05 On January 19, 2018, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for periods from 2010 through 2017, in a total amount of $61,167.87. On April 11, 2018, the Taxpayer filed a timely protest of the assessment. The...

read more

Dennette L Kauzlaric

02/19 21-04 On December 10, 2019, the Department assessed the Taxpayer personal income tax, penalty and interest of $2,125.87 for tax year 2018. On February 28, 2020, the Taxpayer submitted a Protest letter. The Taxpayer claimed that penalty and interest should be...

read more

Bryan Huskisson

02/12 21-03 On October 23, 2019, the Department issued an assessment of for gross receipts tax, penalty and interest in a total amount of $3,057.45. On November 5, 2019, the Taxpayer submitted a letter protesting the assessment. Taxpayer did not report income from...

read more

Pedro Ramirez

02/01 21-02 On April 7, 2020, the Department issued a return adjustment notice to the Taxpayer for the 2019 tax year that reduced the amount of the refund because it disallowed the Taxpayer’s claim of his child as a dependent. On April 21, 2020, the Taxpayer filed a...

read more