09/18/2011 11-21 The Taxpayer and his former wife failed to file a personal income tax return by April 16, 2007 for tax year 2006. Â On March 29, 2010, the Department assessed the Taxpayer for personal income tax, penalty and interest. Â On April...
09/09/2011 11-20 The Taxpayer was a corporation doing business in New Mexico from 1989 until sometime in 2004. Â In February 2004, the Department began an audit of the Taxpayer using the bank deposit method of auditing. Â The audit period was...
09/06/2011 11-19 The Taxpayer filed a claim for refund for the gross receipts tax periods from January 2006 through December 2008 on October 8, 2009. Â On May 19, 2010, the Department sent the Taxpayer a letter indicating that the Department could not take...
08/29/2011 11-18 The Decedent and her husband were long time New Mexico residents. Â They filed personal income tax returns in New Mexico for tax years 1994 through 2000. Â In 2000, they moved to Oregon to be closer to their son....
08/17/2011 11-17 The Taxpayer is an enrolled tribal member of the Navajo Nation, a member of a Chapter in Arizona. Â The Taxpayer is the only remaining immediate member of her family and is the only person with interest in their home site lease in Arizona,...
08/01/2011 11-15 The Taxpayer was engaged in business in New Mexico for the tax periods from January 2004 through October 2009. Â The Taxpayer filed gross receipts tax returns for the tax periods, but either reported and deducted the entire amount, or filed...
07/27/2011 11-16 The Taxpayer provided services in New Mexico in 2005 and 2006. Â The Taxpayer failed to file gross receipts tax for those years. Â The Department determined that the Taxpayer was a non-filer through the federal tape-match with...
07/07/2011 11-14 The Taxpayer is a single-member limited liability company, organized in New Mexico, whose purpose is starting new companies. Â The Taxpayer created a second limited liability company, World Wide Art Sellers, LLC (WWAS), whose membership...
06/10/2011 11-13 The Taxpayer was a self-employed model during tax years 2005 and 2006.  The Taxpayer consulted with H&R Block to prepare her personal income taxes for those years.  The Taxpayer’s federal income tax...
06/03/2011 11-11 The Taxpayer was engaged in providing hauling services for a construction project in New Mexico in 2006. Â The Taxpayer did not report or pay gross receipts taxes for 2006. Â The Department determined that there was a mismatch...