11/19/2008 08-04 The Taxpayer provides professional therapy services for schools, including five New Mexico school districts. Â The Department conducted an audit of the Taxpayer for the period from July 1, 2001 through June 30, 2005. Â The...
10/08/2008 08-03 The Taxpayer filed a timely New Mexico personal income tax return for the 2004 tax year.  Using the federal tape match the Department found that the income reported on the Taxpayer’s federal income tax  return...
05/02/2008 08-02 During the period at issue, the Taxpayer and his wife had a home in Las Cruces and maintained New Mexico voter and vehicle registrations and New Mexico driver’s licenses.  The Taxpayer’s wife also ran a...
02/06/2008 08-01 During 1999, Dan Grubb performed construction services for a subcontractor on a large construction project.  The Taxpayers reported Mr. Grubb’s income as business income on a Schedule C to their federal...