01/09/2002 02-03 The Taxpayer is in the insurance business. Beginning in December 1998 and continuing for a period of more than two years, the insurance company's office manager stopped paying state and federal taxes and began diverting those funds to her personal...
01/07/2002 02-02 From 1992 to 1995, the Taxpayer was an independent contractor in New Mexico performing services for an architectural firm. The Taxpayer did not obtain NTTC's from the architectural firm and did not report or pay gross receipts tax on his receipts from...
01/03/2002 02-01 In 1996, the Taxpayer started business in New Mexico, repairing and reconditioning automobile windshields for car rental agencies. During 1996 and 1997, the Taxpayer reported and deducted its business receipts on its gross receipts tax returns, even...