2005

07/18/2005 05-13 When the taxpayer started his business, he called the Department to ask whether he was required to use NTTCs.  A Department employee explained that NTTCs would allow the business to purchase materials without paying the...

06/16/2005 05-12 In August, 1999, the taxpayer filed an amended 1997 New Mexico personal income tax return reporting a refund due and requesting that the amount be refunded directly to him.  Three days later, the taxpayer filed a second amended 1997...

05/16/2005 05-11 During the calendar year 2003, the taxpayer’s average monthly payment of gross receipts, compensating and withholding taxes exceeded $25,000.  On December 15, 2003, the Department mailed a notice to the address shown in...

05/12/2005 05-10 In 2000, DePuy, Inc., filed a New Mexico corporate income tax return for 1999 on a unitary domestic combined basis, as it had in previous years.  The return requested a refund of nearly $80,000.  In 1998, Johnson and Johnson,...

04/29/2005 05-09 The taxpayer, a New Mexico resident, made out-of-state purchases of a car and a travel trailer and brought both back to be titled and registered in New Mexico.  At the time of titling and registration, the taxpayer paid New Mexico motor...

04/25/2005 05-08 In May 2004, the Taxpayer protested the 2004 Notice of Valuation issued by the Department’s Property Tax Division (PTD), asserting that PTD’s disallowance of the Taxpayer’s deduction for functional...

04/08/2005 05-07 In June 2004, the Department assessed the taxpayer for gross receipts, compensating, and withholding taxes, plus penalty and interest.  The taxpayer protested the assessment.  The taxpayer sought to have the Hearing Officer...

04/06/2005 05-06 At the time the Department began a field audit of the taxpayer in July 2001, the auditor delivered a notice giving the taxpayer 60 days to obtain possession of any nontaxable transaction certificates (NTTCs) needed to supports its deductions....

04/04/2005 05-05  The taxpayer claimed an extra exemption on her 1999 New Mexico personal income tax return, resulting in her receipt of an erroneous refund in the amount of $170.  In 2003, based on information received from the Internal...

03/14/2005 05-04 The taxpayer erroneously claimed a $2,000 deduction on her 1999 New Mexico personal income tax return.  The Department disallowed the deduction and assessed the taxpayer for $144.50 of additional tax, plus interest and penalty....