07/31/2013 13-19 In 2006, the Taxpayer worked as an employee in the film and ski industries, as well as an independent contractor in the film industry. Under its tape match program with the IRS, the Department found a discrepancy between the Taxpayer’s reported 2006...
07/25/2013 13-18 In 2007, the Taxpayers made $6000 in estimated payments for personal income tax. When they filed their 2007 New Mexico Personal Income Tax return, they listed only $3000 in estimated payment. The Taxpayers’ error resulted in an overpayment of their...
06/10/2013 13-16 The Taxpayer is an electrical contractor that installs lighting fixtures, wiring, telephone lines, and other related items, on behalf of its customers. In 2007, the Department selected the Taxpayer for an audit of gross receipts tax for reporting...
06/03/2013 13-15 On March 4, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for receipts received as an independent contractor, on which gross receipts tax was not paid for the years ending December 31, 2005, and December 31,...
05/30/2013 13-14 The Taxpayer is a psychologist who provided contract services to the Los Lunas School District in 2005 and 2006. The Taxpayer did not file gross receipts tax for those years. On July 9, 2009, the Department assessed the Taxpayer for gross receipts...
05/17/2013 13-13 In 2008 and 2009, the Taxpayer worked as a subcontractor performing home inspections exclusively for one home inspection company. On June 25, 2012, the Department sent the Taxpayer a Notice of Limited Scope Audit Commencement. The notice informed...
05/15/2013 13-12 The Taxpayer has worked as an independent contractor providing case-management services to developmentally disabled clients since October 2007. The company with which the Taxpayer contracts resells the Taxpayer’s services in its regular course of...
05/13/2013 13-11 In 2007, the Department sent notices to the Taxpayers, notifying them that they were non-filers for personal income tax for the 2001, 2002 and 2003 tax years. The Taxpayers then hired a tax preparer to assist them with filing those returns. The...
04/30/2013 13-10 The Taxpayer is a corporation engaged in the business of providing automobile repossession/recovery services to financial institutions, other lenders and dealers. On November 30, 2006, the Department selected the Taxpayer for a field audit for the...
04/11/2013 13-9 The Department sent the Taxpayer a notice of limited scope audit as a result of the tape match with the IRS, which showed that the Taxpayer reported Schedule C business income in 2008 and 2009 that was not reported as gross receipts. Upon completion...