PDF document

- 1 -

ACD-31094
REV 07/01/2023 New Mexico Taxation and Revenue Department
FORMAL PROTEST
To file a formal protest pursuant to Section 7-1-24 NMSA 1978, please enter all required information below and provide all supporting
documents specified in your request within 90 days of the action taken by the New Mexico Taxation and Revenue Department (Tax &
Rev). If you will be having a representative for the protest process complete Form ACD-31102, Tax Information Authorization Tax Dis-
closure and include it with your submission. You may submit a protest through the Taxpayer Access Point (TAP) https://tap.state.nm.us/
Tap by logging into your TAP account or by submitting this form by email to Protest.Office@tax.nm.gov, by fax to (505) 827-2487, by
mail, or by private carrier delivery to Tax & Rev, see the instructions for those addresses. For more information on the protest process
please see FYI-400, Tax Audits and Protest Procedures, which can be located at https://www.tax.newmexico.gov/forms-publications/.
For questions, call (505) 827-9806 or email Protest.Office@tax.nm.gov.

Taxpayer and Contact Information
1. Name(s) of Taxpayer 2. FEIN/SSN/ ITIN 3. NMBTIN

4. Mailing Address - City, State, Zip Code

5. Contact Name and Title

6. Contact Email Address 7. Contact Phone Number

8. Representative(s) Name (if applicable)

9. Representative(s) Email Address (if applicable) 10. Representative(s) Phone Number (if applicable)

11. Tax Program 12. Tax Period(s)

13. Letter ID 14. Description of property levied by Tax & Rev (if applicable)

15. Dollar Amount of the Protest:
Tax: Penalty: Interest: Total:
16. The facts relating to this protest are as follows:

17. The statutory or regulatory grounds on which this protest is based:

18. You may provide supporting documentation related to the facts and grounds of the protest:

19. The affirmative relief requested:

Dear Secretary:

I hereby file a formal protest with the New Mexico Taxation and Revenue Department pursuant to Section 7-1-24 NMSA 1978 based on
the above information. I declare that the information reported on this form and any attached supplements are true and correct.

Printed Name (First and Last Name) Title

Signature Date

1 of 4

- 2 -

ACD-31094
REV 07/01/2023                          New Mexico Taxation and Revenue Department
                                            FORMAL PROTEST
                                                           Instructions
Who is required to submit ACD-31094                                   Go to the tax program tile that you will be filing the protest for 
Use this form to file a formal protest pursuant to Section 7-1-24     and select "More Account Options". On the "Protest" tile, select 
NMSA 1978.                                                            "Protest a Letter". You will then need to enter the Letter ID from 
                                                                      the top right hand corner of the letter from Tax & Rev. If that letter 
A taxpayer may dispute:                                               is seen by the system as being eligible for a protest it will ask you 
(1) the assessment to the taxpayer of any amount over $50 of tax;     further questions. You may electronically attach any supporting 
(2) the application to the taxpayer of any provision of the Tax       documentation before submitting your protest. 
Administration Act (TAA) except of a subpoena or summons; OR 
(3) the denial of or a failure either to allow or to deny a:          If for some reason you are unable to file your protest through 
                                                                      TAP based on the letter ID, and the 90 day window for your 
    (a)credit or rebate OR 
                                                                      protest is still open or you do not have a Letter ID to submit 
    (b) claim for refund made in accordance with Section 7-1-26 
                                                                      through TAP, please fill out this paper application and submit it 
NMSA 1978.                                                            as outlined in the How to submit this form to Tax & Rev section 
                                                                      of these instructions.
In the case that your protest is as a result of a partial denial or a 
full denial of a refund, you are able to use one of the two methods   If you are successful in submitting your protest in TAP, you will 
below based on Section 7-1-26(E) NMSA 1978:                           be provided with a confirmation number that you can use when 
(1) direct to the secretary, pursuant to the provisions of Section    talking with a Tax & Rev staff member about the submission. If 
7-1-24 NMSA 1978, a written protest that sets forth:                  you have a questions about your filed protest you can either call 
    (a) the circumstances of:                                         (505) 827-9806 or email Protest.Office@tax.nm.gov.
         1) an alleged overpayment; 
         2) a denied credit;                                          How to submit this form to Tax & Rev
         3) a denied rebate; or                                       You are able to submit this form and start the process for a formal 
         4) a denial of a prior right to property levied upon by      protest by using any of the following methods:
    Tax & Rev;                                                        • Signing up or logging into your Taxpayer Access Point (TAP) 
    (b) an allegation that, because of that overpayment or denial,    https://tap.state.nm.us/Tap;
    the state is indebted to the taxpayer for a specified amount,     • Emailing Protest.Office@tax.nm.gov;
    including any allowed interest, or for the property;              • Faxing (505) 827-2487; 
    (c) a demand for the refund to the taxpayer of that amount        • Mailing:  Taxation and Revenue Department, 
    or that property; and                                                        Attention: Protest Office 
    (d) a recitation of the facts of the claim for refund; OR                    P.O. Box 1671 Santa Fe, NM 87504-1671; OR 
(2) commence a civil action in the district court for Santa Fe        • Delivery by private carrier delivery to the 
county by filing a complaint setting forth the circumstance of                   Protest Office, Joseph Montoya Building, 
the claimed overpayment, denied credit or rebate or denial of                    1100 S. St Francis Drive, Suite 1100, 
a prior right to property levied upon by Tax & Rev alleging that                 Santa Fe, NM 87505-4147
on account thereof the state is indebted to the plaintiff in the 
amount or property stated, together with any interest allowable,      NOTE: For secure tax information please email the protest of-
demanding the refund to the plaintiff of that amount or property      fice requesting a secure method to provide electronic informa-
and reciting the facts of the claim for refund. The plaintiff or the  tion to them. Tax & Rev never recommends including personal-
secretary may appeal from any final decision or order of the          ly identifiable information such as your social security number 
district court to the court of appeals.                               through email unless it is a secure email.

Deadline for a protest submission                                     Form Instructions:
A protest by a taxpayer shall be filed within 90 days after:
(1)  the date of the mailing to the taxpayer by Tax & Rev of the      1 - Name(s) of Taxpayer
notice of assessment and demand for payment as provided in            Write the name(s) of the taxpayer identified on the letter that you 
Subsection A or D of Section 7-1-17 NMSA 1978;                        are filing a protest for or the name(s) of the taxpayer registered 
(2)  the mailing of the other peremptory notice or demand;            for the tax program that you are filing a protest for. In the case of 
(3)  the date of the application to the taxpayer of the applicable    a protest for personal income tax for a married filing joint return 
provision of the TAA; or                                              provide the name of both taxpayers.
(4)  the date of denial of a claim pursuant to Section 7-1-26 
NMSA 1978 or the last date upon which Tax & Rev was required          2 - FEIN/SSN/ITIN
to take action on the claim but failed to take action (180 days       Provide the Federal Employee Identification Number (FEIN) 
after the claim for refund was mailed or otherwise delivered,         Social  Security  Number  (SSN),  or  Individual  Taxpayer 
the taxpayer may choose to treat the claim as denied to pursue        Identification Number (ITIN). If married filing joint, please provide 
protest as a remedy).                                                 both taxpayer's identification numbers.

Using the Taxpayer Access Point (TAP) to submit a protest             3 - NMBTIN
Log into the taxpayers Taxpayer Access Point (TAP) https://tap.       If your protest is for a business program, provide your New Mexico 
state.nm.us/Tap account that the protest is going to be filed for.    Business Tax Identification Number (NMBTIN).
                                                              2 of 4

- 3 -

ACD-31094
REV 07/01/2023 New Mexico Taxation and Revenue Department
FORMAL PROTEST
Instructions
has been denied provide a description of the property that was
4 - Mailing Address - City, State, Zip Code levied in this field.
Provide the mailing address for the taxpayer.
15 - Dollar Amount of the Protest
5 - Contact Name and Title Enter the dollar amount of your protest for the amount of tax
Provide the full first and last name of the contact that either is penalty, interest, and the total dollar amount that you are protesting
the taxpayer or works in the business for the taxpayer. If this that is due that is included in the protested amount.
protest is for an personal income tax issue there is no need to
add a title. If this protest is concerning a business, please add If the subject of your protest is the denial of a credit or rebate
the title of the business contact. enter the amount of the credit in the tax and total sections.

6 - Contact Email Important: Section 7-1-24 (D) NMSA 1978 specifies if there
Provide the email address of the contact that you would like Tax is a portion of an assessment that you are not protesting the
& Rev to use during this protest. unprotested amount should be paid or, if applicable, you must
enter into a payment plan with Tax & Rev on or before the due
7 - Contact Phone Number date for the protest. More information on payment plans can
Provide the phone number for the contact that you would like be located on the Tax & Rev website here https://www.tax.
Tax & Rev to use during this protest. Provide the area code. For newmexico.gov/all-nm-taxes/2020/10/20/payment-plan/ or call
example, 1-505-123-4567. 1-866-285-2996.

8 - Representative(s) Name (if applicable) 16 - The facts relating to this protest are as follows:
Provide the name of the representative. If you do not have a Please specify the facts related to your protest. Provide
representative for the protest leave the next three items information on your original application, submission, or requests
blank. If you will be having a representative for the protest process that were sent by the taxpayer to Tax & Rev. Provide information
please complete Form ACD-31102, Tax Information Authorization on any denials or letters received by the Taxpayer from Tax & Rev.
Tax Disclosure and include it with your submission. You can
locate this form by clicking on the link above or going to the Tax 17 - The statutory or regulatory grounds on which this
& Rev website here: https://www.tax.newmexico.gov/fill-print-go/ protest is based:
If your protest is based on a specific credit, rebate, deduction,
Please note, the Tax Information Authorization Tax Disclosure exemption, statute, regulation, form or instructions provide that
(TIA) is required to be signed by the taxpayer or taxpayers, if information here. For more information see Regulation 3.1.7.12
married filing joint. If the form is being submitted for a business NMAC.
or estate, the TIA must be signed by a corporate officer, partner,
or fiduciary. 18 - You may provide the supporting documentation related
to the facts and ground of the protest:
9 - Representative(s) Email Address (if applicable) Here you will provide a list of the evidence that you will be
Provide the email address of the contact that you would like Tax submitting with your protest and a brief summary of what that
& Rev to use during this protest. evidence supports.

10 - Representative(s) Phone Number (if applicable) For example, if you have filed an amended gross receipts tax
Provide the phone number for the contact that you would like return, claimed a deduction, and submitted an application for
Tax & Rev to use during this protest. Provide the area code. For refund that has been denied. Submit the original application
example, 1-505-123-4567. for refund, the amended returns, and any documentation that
supports your claim to those deductions.
11 - Tax Program
Name the tax program that your protest relates to. For example, To make sure that the filing for a protest goes smoothly,
gross receipts tax. submit a completed form and you may provide any supporting
documentation with your submission that you believe will assist
12 - Tax Period(s) the protest staff in understanding your protest.
Enter the tax period(s) that your protest relates to. Enter these
dates as mm/dd/yyyy. For example, 01/01/2022 through 19 - The affirmative relief requested:
05/30/2023. Provide detail on what relief you are requesting from Tax & Rev.

13 - Letter ID For example, if you believe that your claim for a refund or credit
If your protest is being filed as the result of a letter that was was denied in error state the amount of credit or refund that you
received from Tax & Rev enter the Letter ID that is located on believe was denied in error. Or if your protest is based on the
the top right hand corner of the letter. application of a provision of the TAA place information here on
what resolution you would find favorable.
14 - Description of property levied by Tax & Rev (if applicable)
If this protest is the result of property that has been levied by Protest submission and signature block:
the Tax & Rev and you have submitted a claim for refund but it At this stage, review your submission and make sure that you
3 of 4

- 4 -

ACD-31094
REV 07/01/2023                   New Mexico Taxation and Revenue Department
                                            FORMAL PROTEST
                                                         Instructions
have provided all of the information you would like to.                    Additional Information and Contact Information
                                                                           Depending on the information that is provided in the request for 
Signature                                                                  protest Tax & Rev may be able to work with the taxpayer in an 
This  request  needs  to  be  signed  by  the  taxpayer  or  the           informal conference as outlined in Regulation 3.1.7.13 NMAC 
representative of the taxpayer. If this form is being signed by a          to find resolution. 
representative, a completed Form ACD-31102, Tax Information 
Authorization Tax Disclosure must be submitted with this form.             If  a  resolution  between  the  two  parties  cannot  be  reached 
                                                                           the  protest  will  then  be  taken  to  the Administrative  Hearings 
If the form is being submitted for a business or estate, it must           Office for a decision. More information on that process can be 
be signed by a corporate officer, partner, or fiduciary.                   located here: https://www.aho.state.nm.us/HearingsConducted/
                                                                           TaxProtestHearingInformation
Type or print the first and last name of the individual that will be 
signing this document, provide the title of the individual signing         For more information on the protest process please see FYI-
(if  the  taxpayer  is  a  business  enter  the  title  that  the  signing 400, Tax Audits and Protest Procedures, which can be located 
individual holds in the business), and enter the date that this            at https://www.tax.newmexico.gov/forms-publications/.
document is signed.                                                        For questions, call (505) 827-9806 or email Protest.Office@tax.
                                                                           nm.gov

                                                         4 of 4

PDF file checksum: 1731748443

(Plugin #1/9.12/13.0)