What are a taxpayer’s responsibilities at the administrative hearing?
A taxpayer challenging the Department’s assessment, refund denial, or other action has the burden of proving that the action taken by the Department does not comply with New Mexico law. It is the taxpayer’s responsibility to gather all documents or other evidence supporting the protest, including nontaxable transaction certificates, tax returns, invoices, bank statements, etc. The taxpayer may need to call witnesses to testify concerning those documents or other facts of the case. The taxpayer may also testify on his or her own behalf. The Department’s attorney may call witnesses, including the taxpayer, to establish the Department’s case. Anyone giving factual testimony at the hearing is required to be present in person, to testify under oath or affirmation, and to answer questions from both the taxpayer and the Department’s attorney. In addition to presenting the facts, the taxpayer is responsible for researching relevant statutes, regulations and case law and providing the hearing o
Related Questions
- Does the definition of "court" include administrative hearing proceedings? Do the same requirements apply to the executive branch agencies responsible for conducting those hearings?
- There is an upcoming Public Hearing for my Administrative Deviation application. Where can I access a copy of my Staff Report?
- What happens if a taxpayer does not attend the administrative hearing?
