2014

07/02/2014 14-27 On January 17, 2014, and February 12, 2014, the Department issued six assessments to the Taxpayer for penalty and interest related to withholding tax for the tax periods ending May 31, 2013, through October 31, 2013.  The assessment for...

06/25/2014 14-26 The Taxpayer filed a timely New Mexico personal income tax return for the 2007 tax year.  In 2010, the Taxpayer was audited by the IRS.  As a result, her federal return was adjusted and the Taxpayer had an additional tax...

06/13/2014 14-25 On October 16, 2008, the Department issued two assessments to the Taxpayer, one for penalty and interest for untimely paid gross receipts and compensating tax, and the other for penalty and interest for untimely paid withholding tax.  The...

06/11/2014 14-23 On January 16, 2014, the Department assessed the Taxpayer for personal income tax principal, penalty and interest for the tax years ending December 31, 2010, 2011 and 2012.  The Taxpayer protested the  assessments on February...

06/11/2014 14-24 On May 20, 2013, the Department assessed the Taxpayer for corporate income tax, penalty and interest for the tax year ending on June 30, 2012.   On November 19, 2013, the Taxpayer filed a protest to the assessment.  On December...

06/10/2014 14-22 The Taxpayer filed timely New Mexico personal income tax returns for the 2008, 2009, and 2010 tax years.  In 2012, the Taxpayer became aware that she was eligible for an additional medical credit for those tax years.  On April...

06/05/2014 14-21 On February 26, 2009, after completing a limited-scope audit, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods ending December 31, 2005, and December 31, 2006.  On March 9, 2009, the Taxpayer...

06/02/2014 14-19 On May 20, 2011, the Department assessed the Taxpayer for CRS taxes, penalty and interest as a successor in business.   On August 4, 2011, after being granted an extension of time to protest, the Taxpayer filed a protest to the assessment....

05/27/2014 14-18 On December 11, 2008, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest.  These assessments were for the tax periods ending December 31, 2005, and December 31, 2006.  The...

05/27/2014 14-17 The Taxpayer worked as a nail technician at a salon in New Mexico.  The Taxpayer was registered with the Department for gross receipts tax purposes.  All of the services rendered by the Taxpayer occurred at the salon....