2003

12/29/2003 03-24 The taxpayer filed a timely 1995 PIT return showing a prepayment of $1,321 and tax due of $791, which he paid by check.  The Department did not have any record of the prepayment.  In June 1996, the...

12/09/2003 03-23 The taxpayer filed three identical claims for refund of gross receipts taxes overpaid for reporting periods October 1996 through October 1998.  The first claim was filed in October 1999, the second in May 2000, and the third in April 2001....

12/03/2003 03-22 A field audit of the taxpayer for 1995, 1996 and 1998, found that in calculating New Mexico taxable corporate income under the combined filing method, Xerox had deducted dividends and Subpart F income received from foreign subsidiaries whose...

10/29/2003 03-21 The taxpayer obtained from the Department an extension of time to file her 2002 New Mexico personal income tax.  At the time, a Department employee did not tell her that New Mexico law requires interest to be paid on any unpaid tax amount....

10/28/2003 03-20 In 2000, James Crowe was hired as the business development manager for EchoPort, Inc., a small company with offices in Albuquerque, New Mexico.  Mr. Crowe spent some time at EchoPort’s Albuquerque office, consulting with...

09/30/2003 03-19 The taxpayer is a New Mexico resident who found that his New Mexico personal income tax liability for 2000 exceeded the amount withheld from his wages by $282.  In 2002, the Department issued an assessment for the $282, plus penalty and...

09/11/2003 03-18 The taxpayer lives in Los Alamos, New Mexico, and owns houses in Texas, which he manages as rental units.  In 1996, the taxpayer registered to vote in Texas, but he has maintained his mailing address and telephone number at his Los Alamos...

06/13/2003 03-11 The Taxpayer, a woodworker, was an independent contractor for an Arizona company that acted as a general contractor on a construction project in New Mexico. The Taxpayer was not aware that services as an independent contractor are subject to the New...

06/12/2003 03-10 The Taxpayer is a family-owned business registered in New Mexico for payment of CRS taxes. From 1997 until midyear 2000, the Taxpayer had an exemplary reporting history with the Department. In 2000, the business hired a family friend to assume...

06/02/2003 03-09 The Taxpayer is in the advertising business and accepts Type 2 nontaxable transaction certificates (NTTCs) for the purchase of tangible personal property for resale. She entered into a contract to create a billboard display, not realizing that the...