Announcements

Order Repealing and Replacing Rule 22.600.3 NMAC with Final Rule

Cancellation Notice for December 13, 2019 Implied Consent Practitioner Forum

The Implied Consent Practitioner Forum scheduled on the afternoon of December 13, 2019 is being postponed and rescheduled to a later date in 2020.

Tax Practitioner Forum on Friday, December 13th, 2019

The Administrative Hearings Office will be holding its next Tax Practitioner Forum on Friday, December 13th, 2019 from 10:00 am to 12:00 pm at the New Mexico Society of CPAs Office in Albuquerque, 34000 Menaul Blvd. NE, Albuquerque, NM 87107. The purpose of the forum will be to discuss tax protest hearing process issues, take suggestions and feedback on hearing issues and regulations governing the hearing process, and answer any of your questions.

Administrative Hearings Office Seeks Licensed Attorneys

The Administrative Hearings Office seeks licensed attorneys interested in potentially serving as a contract hearing officer(s) in expediated adjudicatory proceedings under the Medicaid and Managed Care Act and in tax protest hearings under the Tax Administration Act and Property Tax Code. In order to conduct expediated adjudicatory proceedings under the Medicaid and Managed Care Act, the interested attorney must meet the mandatory qualifications under NMSA 1978, Section 27-11-10. To conduct tax protest hearings, the interested attorney must demonstrate significant knowledge and experience in state tax law and abide by all applicable confidentiality provisions. Additionally, any hearing officer with the Administrative Hearings Office, including contractors, must be a licensed attorney in good standing and must comply with the agency’s code of conduct under 22.600.2 NMAC. Interested attorneys must send a letter of interest articulating their specific qualifications to serve as a contract hearing officer in each program, a copy of their resume, and a copy of their bar card to Chief Hearing Officer Brian VanDenzen at PO Box 6400, Santa Fe, NM 87502 or by email to tax.pleadings@aho.nm.gov with the subject line "Contract Hearing Officer" by December 20, 2019.

Administrative Hearings Office Seeks Feedback from Tax Practitioners

Pursuant to NMSA 1978, Section 7-1B-6 (A)(2), the Administrative Hearings Office seeks feedback from tax practitioners about hearing officers as part of their respective annual employee evaluations. If you would like to provide your feedback, please complete the anonymous survey through SurveyMonkey at https://www.surveymonkey.com/r/AHOHearingOfficerEvaluation. Thank you for your participation!

June 5, 2019 Discussion Forum for Tax Practitioners

As part of our periodic outreach with stakeholders, participants, and practitioners in the tax protest hearing process, the Administrative Hearings Office will be hosting a discussion forum on June 5, 2019 at 3:00-5:00 pm in Room 102 (Porter Hall), Wendall Chino Building, 1220 S. St. Francis Drive, Santa Fe for tax practitioners. This forum is an opportunity for tax practitioners, including attorneys, CPAs, accountants, enrolled agents, and TRD staff, to ask questions about the tax hearing protest process, provide suggestions about ways that process can be improved, and discuss their concerns about that process both with AHO and the other practitioners. AHO also seeks input and engagement from interested stakeholders on ways to develop and implement a mediation process and on future rulemaking in light of the recent amendments to the Administrative Hearings Office Act.

New Additions to Decisions and Orders for Tax Protest Cases

Beginning March 6, 2019, any decision and order or other dispositive order issued by the Administrative Hearings Office resolving or substantially resolving a tax protest case under the Tax Administration Act or the Property Tax Code will contain line numbers for all substantive portions of the pertinent order.

Notice of Friday, December 1, 2017 Rulemaking Hearing

The Administrative Hearings Office ("AHO") will hold a public hearing on the proposed adoption of certain rules, governing the conduct and procedures for administrative hearings before the Administrative Hearings Office. These new rules are proposed pursuant to Section 7-1B-5 NMSA 1978. No technical scientific information was consulted in drafting these proposed rules.