2003

05/19/2003 03-08 In 1994, the Taxpayer worked as a mechanic for an auto repair business, and received a federal Form 1099 reporting his wages as nonemployee compensation.  The Taxpayer did not understand how to report this income, and his employer arranged...

05/14/2003 03-07 The Taxpayer is a Texas resident employed by the United States Customs Service at the Santa Teresa Port of Entry in southern New Mexico. In February 2002, the Taxpayer filed a New Mexico personal income tax return claiming a refund of the entire...

05/13/2003 03-05 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of CRS taxes on a monthly basis.  In March 2002, the Taxpayer’s general manager decided to use the...

05/13/2003 03-06 The Taxpayer is a nonprofit organization engaged in the business of providing services in New Mexico. The Taxpayer is registered with the Department for payment of CRS taxes and is required to pay on a monthly basis. In November 2001, the accounts...

03/17/2003 03-17 In 1989, the Taxpayer began providing child care services in her home and registered with the Department for payment of gross receipts tax. When she received her first CRS Filer’s Kit, she was confused by the instructions and called...

03/16/2003 03-16 The Taxpayer was a corporation doing business in New Mexico. It suffered two serious airplane accidents and other financial setbacks that resulted in closure of the business in February 2000. After a federal audit, the Department received a revenue...

03/15/2003 03-15 The Taxpayer filed CRS taxes using a special deposit box situated outside the Department’s Santa Fe District Office especially for acceptance of tax payments on or before the due date for various taxes. In this instance the Taxpayer...

03/14/2003 03-14 From January 1994 through December 1999, the Taxpayer had receipts from a federal contract for the storage of jet fuel in two tanks at the Taxpayer’s storage terminal in Alamogordo, New Mexico. After conducting a field audit, the...

03/13/2003 03-13 The Taxpayer filed New Mexico personal income tax returns for tax years 1998 and 1999. The Internal Revenue Service examined his 2000 return and recognized the Taxpayer as a professional stock trader and allowed him to claim a net operating loss (NOL)...

03/12/2003 03-12 From January through December 1999 the Taxpayer, a Texas resident, performed services as a speech pathologist under a contract with a New Mexico school district.  She did not know that she had an obligation to register her business in New...