N.M. Admin. Code § 22.600.3.7

Current through Register Vol. 35, No. 23, December 10, 2024

Section 22.600.3.7 - DEFINITIONS

As used in 22.600.3 NMAC:

A."Administrative hearings office" is the agency established under Section 7-1B-1 NMSA 1978.

B."Answer" is TRD's written statement in response to claims or defenses asserted by a Taxpayer in opposition to any action subject to protest providing with reasonable specificity the legal and factual bases for its position.

C."Bona fide employee" means any legitimate employee, owner, or member of any board of directors or other governing body of a company, business, or otherwise recognized entity, including trustees acting on behalf of a trust and personal representatives acting on behalf of a decedent's estate. A bona fide employee is not a person hired for the limited purpose, scope, or duration of representing a taxpayer before the administrative hearings office during the protest proceeding.

D."Chief hearing officer" is the appointed head of the administrative hearings office under the Administrative Hearings Office Act, Section 7-1B-3 NMSA 1978, or the chief hearing officer's designee during the absence of the chief hearing officer, or the acting, interim chief hearing officer pending appointment of that position.

E."Enrolled agent" means a federally licensed tax practitioner with unlimited rights to represent taxpayers before the internal revenue service.

F."Hearing" is an on-the-record proceeding before the hearing officer addressing the procedural, evidentiary, or substantive issues of the protest. A hearing includes a merits hearing, a scheduling hearing, or a motion's hearing.

G."Merits Hearing" is the formal, administrative hearing focused on the adjudication of the disputed issues under protest.

H."Scheduling Hearing" is a hearing where the parties appear to discuss the issues involved in the protest, to discuss the need for a discovery and motions practice before the merits hearing, to discuss how much time the parties need to ensure compliance with the statutory fair hearing requirements under Paragraph (2) of Subsection D of Section 7-1B-6 NMSA 1978, and to select a merits hearing date and time. The scheduling hearing is part of the record of the proceeding.

I."Taxpayer" for the limited purposes of this rule is the generic party name of the individual, person, entity association, business, corporation, partnership or other recognized entity protesting against TRD in the proceeding before the administrative hearings office. This definition shall not be construed in any manner to change, clarify, or expound the statutory definition of taxpayer contained under the Tax Administration Act.

J."TRD" is the New Mexico taxation and revenue department.

N.M. Admin. Code § 22.600.3.7

Adopted by New Mexico Register, Volume XXIX, Issue 02, January 30, 2018, eff. 2/1/2018, Adopted by New Mexico Register, Volume XXXI, Issue 16, August 25, 2020, eff. 8/25/2020