Lopez v. New Mexico Department of Taxation & Revenue

OPINION

APODACA, Judge.

1. Petitioner Andrew Lopez (Taxpayer) appeals from the decision of the Taxation and Revenue Department (the Department). Denying Taxpayer’s protests, the Department’s hearing officer upheld the Department’s assessment of gross receipts tax against Taxpayer. The tax was assessed against fees paid to Taxpayer for accounting services performed for the debtors in a bankruptcy proceeding, although such fees had not yet been approved by the bankruptcy court. Taxpayer argues that the hearing officer erred in ruling that: (1) Taxpayer’s protest of the actual audit (as…