2002

12/30/2002 02-33 The Taxpayers failed to file New Mexico income tax returns for the 1994 and 1995 tax years.  In 1997, the Department assessed the Taxpayers for personal income tax, penalty, and interest for those years.  The Taxpayers...

12/30/2002 02-32 The Taxpayers filed a joint New Mexico income tax return in 1993.  The Taxpayers did not file New Mexico income tax returns for tax years 1994 through 1998.  In July 1999, the Department assessed the Taxpayers for personal...

12/20/2002 02-31 The Taxpayer is a corporation with its principal offices in South Dakota,  The Taxpayer is engaged in the business of operating for-profit educational institutions in six states,  including New Mexico.  Following an...

12/20/2002 02-30 The Taxpayers filed a joint New Mexico personal income tax (“PIT”) return as New Mexico residents for the 1995 tax year.  On December 21, 1999, the Taxpayers mailed an amended 1995 PIT return to the...

11/20/2002 02-29 In 1995, the Taxpayer worked as a trucker hauling materials in New Mexico. In May 1999, as a result of information received from the IRS, the Department assessed the Taxpayer for gross receipts tax, interest and penalty on the business income reported...

11/14/2002 02-28 The Taxpayer was assessed for CRS taxes, penalty and interest due as a result of a dishonored check. The Taxpayer protested the penalty and interest, and the Department subsequently abated the penalty portion of the assessment. At the administrative...

10/30/2002 02-27 The Taxpayer is engaged in the business of treating oil wells in New Mexico, Oklahoma and Texas. In 1994, when the Taxpayer began servicing oil wells in New Mexico, he called the Taxation and Revenue Department to determine his tax liability in New...

10/29/2002 02-26 The Taxpayer was employed as the marketing director of a 501(c)(3) organization from February 1988 through July 1994.  In August 1994, the Taxpayer entered into a contract to perform marketing services as an independent contractor for the...

10/22/2002 02-25 The Taxpayer is registered with the Department for payment of monthly CRS taxes. The Taxpayer's bookkeeper was late preparing the CRS return for the October 2000 reporting period, and the return was hand-delivered to the Department one day after the...

10/03/2002 02-24 The Taxpayer, a New Mexico resident, filed a 1998 New Mexico Personal Income Tax return in April 1999 claiming a $1,331 credit for prescription drugs.  In January 2002, the Department assessed the Taxpayer for tax, penalty and interest as...