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...
View ArticleDarlene 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...
View ArticleVista 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...
View ArticleTrader 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...
View ArticleWarriors 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...
View ArticleDaniel & 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...
View ArticleMary 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...
View ArticleEthosenergy Light Turbines
23-14Â 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...
View ArticleAspen 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...
View ArticleStronghold 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...
View ArticleTucker 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...
View ArticleWilliam 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,...
View ArticleHerbalife
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....
View ArticleJimmy 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...
View ArticleGemini 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...
View ArticleRobert & 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...
View ArticleMary 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...
View ArticleWPS, 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...
View ArticleHome 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....
View ArticleEnrique 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...
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