2005

12/06/2005 05-24 The Department assessed the taxpayer for personal income tax for 2000 and 2001, based upon information from the IRS regarding underreporting of income.  The taxpayer protested the assessment, claiming that it violated the statute of...

10/19/2005 05-23 The taxpayer protested an assessment of gross receipts tax that was based on the business income reported on his 2001 federal income tax return.  The taxpayer, who engaged in the business of home repair, purchased materials under his own...

10/17/2005 05-22 The taxpayer protested an assessment of 1999 personal income tax that was based on information the Department received from the IRS.  The taxpayer argued that his income did not fit the definition of “gross...

10/02/2005 05-21 After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records.  The auditor then determined the taxpayer’s liability for CRS taxes based on his 1998, 1999, and...

09/27/2005 05-20 In 2005, the Department assessed the taxpayer for additional 2001 personal income tax, plus interest, which was due as the result of an error the taxpayer made in completing his return.  The taxpayer paid the assessed tax but protested the...

09/16/2005 05-19 The taxpayer’s accounting firm used an incorrect account number when transmitting information for the taxpayer’s ACH transfer for the October 2004 reporting period.  The taxpayer’s bank...

09/05/2005 05-18 Based upon information provided by the Internal Revenue Service, the Department assessed the taxpayer for $330.00 of 1999 personal income tax, plus penalty and interest.  The taxpayer protested the assessment and the tax lien subsequently...

08/31/2005 05-17 In July 1997, the Department filed a tax lien on the taxpayer’s property based on personal income tax assessments issued in 1992 and 1993.  In 2003, the taxpayer asked the Department to release the lien.  The...

07/21/2005 05-15 The taxpayer performed consulting and quality assurance services in New Mexico as a subcontractor.  The taxpayer did not realize that she was subject to New Mexico gross receipts tax on the receipts from her services.  She did...

07/19/2005 05-14 The taxpayers are Texas residents.  During tax year 2004, Ms. Arizpe had substantial gamblings winnings and losses from a casino located in New Mexico.  On their 2004 income tax returns, which were prepared by a Texas office of...