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. On March 29, 2010, the Department assessed the Taxpayer for personal income tax, penalty and interest. On April 21, 2010, the Taxpayer...
09/09/2011 11-20 The Taxpayer was a corporation doing business in New Mexico from 1989 until sometime in 2004. In February 2004, the Department began an audit of the Taxpayer using the bank deposit method of auditing. The audit period was from January 31, 2001...
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. On May 19, 2010, the Department sent the Taxpayer a letter indicating that the Department could not take action on...
08/29/2011 11-18 The Decedent and her husband were long time New Mexico residents. They filed personal income tax returns in New Mexico for tax years 1994 through 2000. In 2000, they moved to Oregon to be closer to their son. During their time in Oregon, they...
08/17/2011 11-17 The Taxpayer is an enrolled tribal member of the Navajo Nation, a member of a Chapter in Arizona. 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, which the...
08/01/2011 11-15 The Taxpayer was engaged in business in New Mexico for the tax periods from January 2004 through October 2009. The Taxpayer filed gross receipts tax returns for the tax periods, but either reported and deducted the entire amount, or filed zero gross...
07/27/2011 11-16 The Taxpayer provided services in New Mexico in 2005 and 2006. The Taxpayer failed to file gross receipts tax for those years. The Department determined that the Taxpayer was a non-filer through the federal tape-match with the Schedule C of his...
07/07/2011 11-14 The Taxpayer is a single-member limited liability company, organized in New Mexico, whose purpose is starting new companies. The Taxpayer created a second limited liability company, World Wide Art Sellers, LLC (WWAS), whose membership included the...
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 returns included Schedule C forms showing...
06/03/2011 11-11 The Taxpayer was engaged in providing hauling services for a construction project in New Mexico in 2006. The Taxpayer did not report or pay gross receipts taxes for 2006. The Department determined that there was a mismatch between Taxpayer’s gross...