2012

07/19/2012 12-17 The Taxpayer sells tangible personal property in New Mexico.  On August 30, 2007, the Department notified the Taxpayer of an audit for gross receipts, compensating tax, and worker’s comp fee for reporting periods July...

07/09/2012 12-16 The Taxpayer provides floor maintenance services in New Mexico.  Based on a Schedule C tapematch, the Department conducted a limited scope audit of the Taxpayer’s 2005 and 2006 gross receipts in 2009.  Based...

06/28/2012 12-14 The Taxpayer timely filed a corporate income tax return on September 15, 2006.  On June 24, 2009, the Taxpayer filed an amended corporate income tax return to reflect changes in apportionment percentages and to include New Mexico income...

06/26/2012 12-15 The Taxpayer is a corporation domiciled in Illinois, who sells medical alarm monitoring services.  It began selling these services in New Mexico in January 2000.  In January 2008, the Taxpayer registered with the Department and...

06/11/2012 12-13 Taxpayer was selected for an audit before August 2010.  On August 30, 2010, Taxpayer’s President submitted a Tax Information Authorization designating their attorney as Taxpayer’s representative....

04/09/2012 12-12 ?The Taxpayer was a resident of New Mexico in 2009 and 2010, and during that time was a member of an LLC and served as Chief Executive Office (CEO) for the LLC.  For his duties as CEO, the Taxpayer received guaranteed payments, and as a...

03/30/2012 12-10 The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011.  After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011.  On October 4,...

03/30/2012 12-10 The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011.  After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011.  On October 4,...

03/21/2012 12-11 The Taxpayer was engaged in a picking and harvesting business in New Mexico in 2008.  The Taxpayer paid gross receipts tax to the Department for 2008.  He then learned that his gross receipts were subject to a deduction under...

03/12/2012 12-09 The Taxpayer operated a concrete service construction company as a sole proprietorship in New Mexico from May 1996 through December 2005, deactivating the CRS number.  He then incorporated the business and obtained a new CRS number for...