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...
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...
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...
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...
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...
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 outstanding...
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,...
04/23/2001 01-03 The Taxpayer accepted a job as a State Medical Director for a private company in March 1994. In November 1997, the Department assessed the Taxpayer based on a discrepancy between business income reported to the IRS on Schedule C and business income...
03/07/2001 01-02 Taxpayer protested the assessment of gross receipts tax on the basis that he had moved to New Mexico from California and was a mechanic who should not be expected to understand the nuances of how taxes apply in New Mexico. The Taxpayer also argued...
02/26/2001 01-01 Taxpayer protested only the imposition of penalty with respect to gross receipts tax and gasoline tax returns which were filed late. The Taxpayer's bookkeeper and office manager was a long time employee who was responsible for preparing and filing its...