PETITION FOR ADMINISTRATIVE REVIEW OF STATE TAX ASSESSMENT
BEFORE THE NEW MEXICO ADMINISTRATIVE HEARINGS OFFICE
(Tax Administrative Appeals Division)
I. DOCUMENT HEADER
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Parties
1.1 Petitioner: [TAXPAYER LEGAL NAME], a ☐ [corporation / LLC / partnership / individual] organized under the laws of [STATE], with principal place of business at [ADDRESS] (“Taxpayer”).
1.2 Respondent: NEW MEXICO TAXATION AND REVENUE DEPARTMENT (“Department”). -
Recitals
A. On [DATE OF ASSESSMENT NOTICE], the Department issued Assessment No. [ASSESSMENT #] (the “Assessment”) against Taxpayer in the amount of $[AMOUNT] for [TYPE OF TAX] for the period [TAX PERIOD].
B. Pursuant to the New Mexico Tax Administration Act, N.M. Stat. Ann. § 7-1-24 et seq., Taxpayer is entitled to protest the Assessment by timely filing a written petition with the Administrative Hearings Office (“AHO”).
C. The instant Petition is timely filed within the statutory protest period of ninety (90) days from the mailing date of the Assessment.
D. The filing of this Petition operates as an automatic stay of enforced collection activities on the disputed portion of the Assessment, subject to the provisions of N.M. Stat. Ann. § 7-1-26 (the “Collection Stay”). -
Effective Date & Jurisdiction
This Petition is effective upon filing with the AHO and is governed exclusively by the laws of the State of New Mexico. Venue lies in the AHO pursuant to N.M. Stat. Ann. § 7-1-25.
II. DEFINITIONS
Unless the context requires otherwise, the following capitalized terms have the meanings set forth below:
“AHO” – the New Mexico Administrative Hearings Office, Tax Administrative Appeals Division.
“Assessment” – the tax assessment identified in Recital A, including any penalties and interest.
“Collection Stay” – the statutory suspension of enforced collection actions on the disputed portion of an Assessment during the pendency of a timely protest.
“Department” – the New Mexico Taxation and Revenue Department.
“Governing Law” – the New Mexico Tax Administration Act, related regulations, and applicable procedural rules of the AHO.
“Petition” – this Petition for Administrative Review of State Tax Assessment, together with all exhibits, schedules, and amendments.
“Taxpayer” – the Petitioner identified in Section I.1.1, including its successors and permitted assigns.
[// GUIDANCE: Add additional defined terms as needed for complex matters such as multi-year assessments or multiple tax programs.]
III. OPERATIVE PROVISIONS
3.1 Filing & Service
(a) Taxpayer hereby files this Petition with the AHO and concurrently serves a copy upon the Department in the manner prescribed by N.M. Stat. Ann. § 7-1-24 and 22.600.3 NMAC.
(b) Proof of service is attached as Exhibit A.
3.2 Jurisdiction & Timeliness
The AHO has exclusive jurisdiction over this matter. The Petition is timely because it is filed within ninety (90) days of the mailing date of the Assessment.
3.3 Statement of Issues
Taxpayer protests the Assessment on the following grounds:
(i) [ISSUE 1 – e.g., improper application of statutory apportionment formula];
(ii) [ISSUE 2 – e.g., disallowance of deductions]; and
(iii) Any additional issues discovered in the course of discovery or audit file review.
3.4 Requested Relief
(a) A determination that the Assessment is invalid and should be abated in full, or in the alternative, reduced to the correct amount of $[AMOUNT].
(b) Confirmation of the Collection Stay for the disputed portion of the Assessment.
(c) Refund of any amounts paid under protest, together with applicable interest.
3.5 Preservation of Rights
Taxpayer reserves all rights to supplement or amend this Petition, conduct discovery, and raise additional defenses as permitted by AHO rules.
IV. REPRESENTATIONS & WARRANTIES
4.1 Authority & Standing
Taxpayer represents that it has standing to bring this action and that the signatory below is duly authorized.
4.2 Accuracy of Facts
Taxpayer warrants, to the best of its knowledge and belief and under penalty of perjury, that the factual statements contained herein are true, correct, and complete.
4.3 Survival
The representations and warranties set forth in this Section shall survive the final disposition of this matter.
V. COVENANTS & RESTRICTIONS
5.1 Cooperation
Taxpayer covenants to provide the Department and the AHO with timely access to relevant books and records as required by rule or order.
5.2 Notice of Changes
Taxpayer shall promptly notify the AHO and the Department of any material change in facts, address, or representative.
VI. DEFAULT & REMEDIES
6.1 Events of Default
A default shall occur if Taxpayer:
(i) Fails to appear at a duly noticed hearing;
(ii) Fails to respond to lawful discovery; or
(iii) Violates an AHO order.
6.2 Cure Period
Upon written notice of default, Taxpayer shall have ten (10) days to cure, unless the AHO orders otherwise.
6.3 Remedies
In the event of uncured default, the AHO may dismiss the Petition with prejudice and dissolve the Collection Stay.
6.4 Attorneys’ Fees & Costs
Each party shall bear its own attorneys’ fees and costs unless otherwise ordered by the AHO pursuant to N.M. Stat. Ann. § 7-1-29.1.
VII. RISK ALLOCATION
7.1 Burden of Proof
Taxpayer acknowledges that it bears the burden of proving, by a preponderance of the evidence, that the Assessment is incorrect.
7.2 Indemnification of Record
Taxpayer shall indemnify and hold harmless the Department from any claims arising out of Taxpayer’s misuse or misrepresentation of confidential tax information.
7.3 Limitation of Liability
The Department’s monetary liability, if any, is limited to statutory interest on amounts determined to have been erroneously assessed and collected.
7.4 Force Majeure
Deadlines may be extended for force-majeure events (e.g., natural disasters) upon motion and order of the AHO.
VIII. DISPUTE RESOLUTION
8.1 Governing Law
This matter is governed exclusively by New Mexico state tax law and the rules of the AHO.
8.2 Forum Selection
The exclusive forum for initial adjudication is the AHO; subsequent judicial review, if any, shall be pursued in accordance with N.M. Stat. Ann. § 7-1-25.
8.3 Arbitration
No arbitration is available for state tax matters except as expressly authorized by statute, which is not applicable here.
8.4 Jury Waiver
Jury trial is not available for state tax protests under current New Mexico law.
8.5 Injunctive Relief
The Collection Stay provided by statute constitutes the exclusive injunctive relief available absent a showing of jeopardy or fraud by the Department.
IX. GENERAL PROVISIONS
9.1 Amendments
This Petition may be amended only by written motion granted by the AHO.
9.2 Assignment
Taxpayer may not assign this Petition or any rights herein without prior written consent of the AHO.
9.3 Severability
If any provision is held invalid, the remaining provisions shall remain in full force and effect.
9.4 Integration
This Petition, together with all exhibits and subsequent orders, constitutes the entire protest filing.
9.5 Electronic Signatures
Pursuant to N.M. Stat. Ann. § 14-16-1 et seq. (Uniform Electronic Transactions Act), electronic signatures are binding when affixed in conformity with AHO filing requirements.
9.6 Counterparts
This Petition may be executed in counterparts, each of which shall be deemed an original.
X. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned has executed this Petition on the date set forth below.
| Date: [DATE] | |
| [TAXPAYER LEGAL NAME] | NEW MEXICO TAXATION & REVENUE DEPARTMENT* |
| By: ________ | *Service only; not a consenting signatory |
| Name: [AUTHORIZED SIGNATORY] | |
| Title: [TITLE] | |
Verification
I, [NAME], declare under penalty of perjury under the laws of the State of New Mexico that the foregoing statements are true and correct to the best of my knowledge.
[NAME & TITLE]
Date: [DATE]
(Notary acknowledgment, if required)
TABLE OF CONTENTS
- Document Header.................................................1
- Definitions.....................................................2
- Operative Provisions............................................2
- Representations & Warranties....................................3
- Covenants & Restrictions........................................3
- Default & Remedies..............................................3
- Risk Allocation.................................................4
- Dispute Resolution..............................................4
- General Provisions..............................................5
- Execution Block................................................5
[// GUIDANCE:
1. Attach the Assessment Notice as Exhibit B.
2. File electronically via the AHO e-filing system or deliver hard copy to 1300 Broadway NE, Suite 300, Albuquerque, NM 87102.
3. If the protest involves multiple tax programs, list each assessment separately in Section III.3.
4. Calendar the 180-day statutory hearing deadline upon receipt of the AHO scheduling order.
]