2012

12/31/2012 12-26 The Taxpayers are two corporations, with one common president and owner. Taxpayers doe business in Albuquerque and have been registered for Combined Reporting System numbers for over 20 years. Taxpayers design, pre-wire, install, service and monitor...

12/28/2012 12-01 The Taxpayer was the subject of a federal audit for the tax years 1995 through 1999.  On November 3, 2008, the Taxpayer filed amended New Mexico corporate income tax returns for those tax years to reflect the final IRS adjustments on...

12/20/2012 12-25 On July 31, 2009, the Department assessed the Taxpayer for 2008 personal income tax, penalty and interest.  The Taxpayer filed a protest to the assessment.  At the hearing, the Taxpayer argued that he relied on Department...

11/20/2012 12-24 The Taxpayer is a trucking business in Albuquerque who hauls sand, gravel asphalt and demolition materials.  The Taxpayer filed weight distance returns and paid weight distance tax for the audit period in question.  On December...

11/19/2012 12-23 The Taxpayer is a trucking company that transports cargo, including landscaping goods and agricultural commodities.  On December 31, 2008, the Department sent notice to the Taxpayer that the Department had selected the Taxpayer for audit...

10/17/2012 12-22 The Taxpayer was engaged in business in New Mexico selling software licenses and services from 2001 through 2006.  The Taxpayer filed gross receipts tax returns with the Department for the tax periods from July 1, 2001 through September...

10/04/2012 12-21 The Taxpayer was a resident and domicile of Las Cruces, New Mexico for at least the ten years before 2004.  He ran his own business in Las Cruces until 2003.  After closing his business, the Taxpayer sought work for needed...

09/27/2012 12-20 The Taxpayer provides hauling services and construction services, including demolition, earth work and roadwork.  The business was organized as a sole proprietorship from 1995 through 2003, and as a corporation from December 31, 2003 to...

09/21/2012 12-19 The Taxpayer is an enrolled tribal member of the Navajo Nation.  He is a member of the Iyanbito Chapter, about 20 miles east of Gallup, NM.  The Taxpayer’s wife is also an enrolled member of the Navajo Nation,...

08/31/2012 12-18 The Taxpayer claimed a refund of New Mexico Special Fuel Suppliers Tax and Petroleum Products Loading Fee for tax periods January 2007 through March 2007.  During that period, the Taxpayer operated a refinery in Artesia, where it refined...