Decisions & Orders
Decision & Orders (D&O) are written statements to implement a decision after an administrative hearing with the Administrative Hearings Office (AHO).
D&O are the result of a timely filed protest (Section 7-1-24 NMSA 1978) that cannot be resolved informally between the taxpayer and the New Mexico Taxation and Revenue Department (Tax & Rev) that is sent to hearing with the AHO. Within 30 days after the hearing, the AHO hearing officer issues a D&O in writing to Tax & Rev and the taxpayer that includes:
(1) an order granting or denying the relief requested or granting or denying a part of the relief requested, as appropriate.
(2) findings of fact and law and a thorough discussion of the reasoning used to support the order with citations to the record and applicable law.
(3) information on the right to appeal the D&O to the court of appeals within 30 days after the date of the decision and of the consequences of a failure to appeal. Appeals are decided based on the evidence and arguments presented at the administrative hearing (Section 7-1-25 NMSA 1978).
Starting July 1, 2015, the AHO was no longer administratively tied to Tax & Rev (Section 7-1B-1 through 7-1B-10 NMSA 1978).
Disclaimer: A Decision & Order pertains to a specific set of facts and law for a specific taxpayer. A Decision & Order does not establish legal precedent or policy followed or applied by Tax & Rev.
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Trane US Inc
25-02 The Department assessed gross receipts tax for periods in 2020. The Taxpayer argued that during the COVID-19 pandemic it filed paper returns for several months. Although the Department eventually received payment for the underlying tax, the Department did not...
Mohammed Abdul Muqeet Adnan
25-01 The Taxpayer was assessed for gross receipts tax for reporting periods in 2016 and 2017. The Taxpayer worked as a doctor providing contract services through two third-party staffing companies located outside the state. Because the payments he received were...
Farmington Professional LLC
24-17 This protest involved whether the Taxpayers were liable for penalty and interest for filing gross receipts tax returns late in 2020 and 2021. The Taxpayers agreed that they had failed to file the returns when they were due but argued that this was because they...
Process Equipment & Service Company Inc
24-16 This protest concerned the amount of attorney fees that should be granted to the Taxpayer as the result of the court of appeals granting the Taxpayer’s motion for fees and remanding to the Hearing Officer for hearing to determine the amount of the fees based on...
Inn of the Laughing Llama
24-15 This protest involved whether the Department could grant the Taxpayer’s untimely refund claims. The Taxpayer’s claim was based on overpayments of gross receipts tax as the result of amended returns in periods from 2017 to 2019, when the Taxpayer had learned that...
Battery Systems Inc
24-14 The Department denied the Taxpayer’s claim for refund of gross receipts tax for periods in 2019. The Taxpayer had determined that it had been overreporting its tax liability in a number of reporting periods as some of its sales were exempt. The periods that were...
Thomas Richards
24-13 The Department assessed the Taxpayer for gross receipts tax in periods from 2016 to 2019. The Taxpayer argued that his receipts were deductible as the receipts were from commissions that had derived from the sale of tangible property between manufacturers and...
Molina Healthcare of New Mexico, Inc
24-12 The Taxpayer, a provider of health care insurance services, filed the protest in response to the Department’s denial of its claim for refund of insurance premium tax in 2019. The Department explained that the refund had been denied because the medical insurance...
Lobo Tech LLC
24-11 The Taxpayer, a plumbing contractor, was assessed gross receipts tax in periods from 2015 to 2018. The Taxpayer argued that several of the periods for which it was assessed were beyond the statute of limitations. In general, the Department has three years from...
William Gardner
24-10 As part of a tax fraud case the Taxpayer signed a plea agreement in which he agreed that he owed gross receipts tax for tax periods from 2016 to 2019. Later, the Department assessed the Taxpayer for these amounts. The Taxpayer then filed a formal protest of the...
Enrique Arroyo
24-09 The Department assessed the Taxpayer for gross receipts tax for tax years from 2013 to 2016. The Taxpayer was eventually able to provide evidence to support the fact that the vast majority of the gross receipts in these years on which the tax was based had been...
Home Dialysis of New Mexico LLC
24-08 The Department denied the Taxpayer’s request for refund of gross receipts tax for periods in 2013 through 2016 because it disallowed the deduction claimed by the Taxpayer on its amended returns. The Taxpayer provided home dialysis services to patients and...
WPS, Inc
24-07 The Taxpayer was assessed for withholding tax penalty for the December filing period in 2022. The Taxpayer, a very large payroll processing company, used software to calculate payroll and taxes due for its clients and send withholding tax returns to the...
Mary Elizabeth Bonney
24-06 The Department assessed the Taxpayer for personal income tax from 2016 through 2019 based on federal reporting in those tax years. The Taxpayer did not file a New Mexico tax return in those years, nor had she filed any federal tax returns. The Taxpayer argued...
Robert & Debbie Wade
24-05 The Taxpayers were assessed personal income tax for several tax years for which the Department believed they had not filed. The Taxpayers claimed that they had filed returns for each of the tax years in question and provided as evidence photocopies of their...
Gemini Las Colinas LLC
24-04 This case was first heard as D&O 19-30 and at that time the protest was denied. The decision was appealed to the Court of Appeals which determined that the Taxpayer had overcome the presumption of correctness and returned the case to the Administrative...
Jimmy Lopez
24-03 On September 19, 2022, the Department assessed the Taxpayer gross receipts tax, penalty and interest for periods in 2016 through 2019. On September 29, 2022, the Taxpayer submitted a protest of the assessment. The Taxpayer worked as an independent contractor...
Herbalife
24-01 On March 20, 2018, the Taxpayer was assessed for gross receipts tax, penalty and interest for periods 2009 through 2016. On May 10, 2018, the Taxpayer filed a timely protest of the assessment. The Taxpayer conceded that they owed the gross receipts tax and...
William C Gardner, DDS
24-02 On August 17, 2022, the Department issued 54 assessments to the Taxpayer for gross receipts tax and interest, and then, on August 23, 2022, issued two additional assessments. On September 27, 2022, the Taxpayer filed a timely protest of the assessments. The...
Tucker Midstream Inc
23-17 On October 17, 2022, the Department assessed the taxpayer for gross receipts tax, late penalty and interest. On November 30, 2022, the Taxpayer filed a timely protest of the assessment. The issue to be decided in the protest was whether the Taxpayer owed penalty...