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UNITED PARCEL SERV. v. N.M. TAX'N & REVENUE

No. A-1-CA-38585.

535 P.3d 715 (2023)

2023-NMCA-064

UNITED PARCEL SERVICE INC. (OHIO) & AFFILIATES, Protestant-Appellee, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellant. In the Matter of the Protest of Assessment Issued Under Letter ID No. L1388538320.

Court of Appeals of New Mexico.

Filing Date: June 22, 2023.

Attorney(s) appearing for the Case

Joe Lennihan , Santa Fe, NM, for Appellee.

Raúl Torrez , Attorney General, Peter Breen , Special Assistant Attorney General, Santa Fe, NM, for Appellant.

OPINION

{1} The New Mexico Department of Taxation and Revenue appeals from the decision of the Administrative Hearing Officer (AHO) abating the Department's assessment of corporate income taxes due for tax years 2007-2009 by United Parcel Service, Inc. (Ohio) & Affiliates (collectively, Taxpayer). In this...

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