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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Stronghold Construction
23-16 On August 16, 2022, the Department assessed the Taxpayer for penalty and interest for the tax period ending June 30, 2022. On October 25, 2022, the Taxpayer filed a timely protest with the Department. The Taxpayer agreed to the dates that the gross receipts tax...
Aspen Management Company Inc.
23-15 On July 19, 2018, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for periods starting in 2023 through 2017. On October 15, 2018, the Taxpayer filed a timely protest with the Department. The Taxpayer is a for-profit corporation...
Ethosenergy Light Turbines
23-14 On December 8, 2022, the Department issued the Taxpayer a partial denial of refund of gross receipts tax for periods from 2018 to 2020. On January 12, 2023, the Taxpayer filed a timely protest of the denial. The Department denied a portion of the refund from...
Mary Feldblum
23-13 On December 19, 2022, the Department assessed the Taxpayer for the tax period ending October 31, 2022, for penalty associated with gross receipts tax. On December 27, 2022, the Taxpayer filed a formal protest. The Taxpayer argued that they normally file...
Daniel & Terezinha McGlynn
23-12 On May 5, 2021, the Department assessed the Taxpayer for 2019 personal income tax, penalty, and interest. On June 19, 2021, the Taxpayer filed a formal protest of the assessment. The protest at issue is based on the credit for taxes paid that was claimed and...
Warriors Management LLC
23-11 On April 28, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. On July 1, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer’s protest addresses three issues: (1) is the loan in question “gross...
Trader Barbs Old Town LLC
23-10 On August 12, 2019, the Department assessed the Taxpayer for gross receipts tax for periods in 2013 through 2016. On November 12, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer sold jewelry out of her shop in Albuquerque and sometimes...
Vista Staffing Solutions
23-09 On March 21, 2019, the Department assessed the Taxpayer for gross receipts tax for periods from 2010 to 2017 as the result of an audit. On February 4, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer provides medical professional...
Darlene H Krueger
23-08 On January 8, 2019, the Department denied the Taxpayer’s request for refund from a warrant of levy that was served on the Taxpayer’s bank account for unpaid assessments of gross receipts tax for periods from 2007 through 2010. On April 3, 2019, the Taxpayer...
ISD Renal Inc and Total Renal Care Inc
23-07 The two Taxpayers agreed to consolidate their protests because both protests concerned the same issue. The Taxpayers were issued full refund denials by the Department to their requests for refunds of gross receipts tax for periods in 2014 to 2016, and each filed...
Roswell Hospital Corporation
23-06 On February 3, 2017, the Department sent a letter to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014. On February 21, 2017, the Taxpayer filed a formal protest of the refund denial. The Taxpayer is a hospital that claimed...
Roswell Clinic Corporation
23-05 On April 24, 2017, the Taxpayer filed a formal protest of the Department’s failure to grant or deny its request for a refund of gross receipts tax for periods in 2012 to 2015. On May 12, 2017, the Department acknowledged the Taxpayer’s protest. The Taxpayer is a...
Lea Regional Hospital
23-04 On February 3, 2017, and then again on February 14, 2017, the Department sent letters to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, and later on March 1, 2017, the Taxpayer filed formal...
Mimbres Memorial Hospital Nursing Home
23-03 On February 3, 2017, and then again on February 14, 2017, the Department sent letters to the Taxpayer denying their request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, and later on March 1, 2017, the Taxpayer filed...
Carlsbad Medical Center LLC
23-02 On February 3, 2017, and then again on July 27, 2017, the Department sent letters to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, and later on October 4, 2017, the Taxpayer filed formal...
Alta Vista Regional Hospital
23-01 On February 3, 2017, and then again on February 14, 2017, the Department sent letters to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, the Taxpayer filed a formal protest of the denials....
Harry Barnes
22-25 On September 16, 2020, the Department issued an assessment to the Taxpayer for gross receipts tax for years 2015 to 2017. On December 15, 2020, the Taxpayer filed a protest of the assessment. Later, the Taxpayer filed supplemental protest, claiming that the...
Core-Mark Midcontinent Inc
22-23 On October 18, 2021, the Department assessed the Taxpayer for cigarette tax, penalty, and interest for the August 2021 filing period. On November 17, 2021, the Taxpayer filed a formal protest of the assessment. In the August filing period the Taxpayer made a...
Joseph E Casanova
22-24 On March 17, 2021, the Department assessed the Taxpayer for personal income tax for the 2018 tax year. On April 23, 2021, the Taxpayer filed a formal protest of the assessment. The Taxpayer argued that he was no longer a resident in 2018, having decided to move...
Dennis Champlin
22-22 On June 30, 2021, the Department assessed the Taxpayer for gross receipts tax for periods in 2018. On July 6, 2021, the Taxpayer submitted a formal protest of the assessment. The Taxpayer is a painter who occasionally consigned artworks to be sold by an art...