New Mexico Formal Protest Form

Formal Protest Form
Form ACD-31094
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 Disclosure 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 [email protected], 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 [email protected].

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

ACD-31094
REV 07/01/2023

New Mexico Taxation and Revenue Department

FORMAL PROTEST
Instructions

Who is required to submit ACD-31094
Use this form to file a formal protest pursuant to Section 7-1-24
NMSA 1978.

A taxpayer may dispute:
(1) the assessment to the taxpayer of any amount over $50 of tax;
(2) the application to the taxpayer of any provision of the Tax
Administration Act (TAA) except of a subpoena or summons; OR
(3) the denial of or a failure either to allow or to deny a:
	
(a)credit or rebate OR
	
(b) claim for refund made in accordance with Section 7-1-26
NMSA 1978.
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
below based on Section 7-1-26(E) NMSA 1978:
(1) direct to the secretary, pursuant to the provisions of Section
7-1-24 NMSA 1978, a written protest that sets forth:
(a) the circumstances of:
	
1) an alleged overpayment;
	
2) a denied credit;
	
3) a denied rebate; or
	
4) a denial of a prior right to property levied upon by
Tax & Rev;
(b) an allegation that, because of that overpayment or denial,
the state is indebted to the taxpayer for a specified amount,
including any allowed interest, or for the property;
(c) a demand for the refund to the taxpayer of that amount
or that property; and
(d) a recitation of the facts of the claim for refund; OR
(2) commence a civil action in the district court for Santa Fe
county by filing a complaint setting forth the circumstance of
the claimed overpayment, denied credit or rebate or denial of
a prior right to property levied upon by Tax & Rev alleging that
on account thereof the state is indebted to the plaintiff in the
amount or property stated, together with any interest allowable,
demanding the refund to the plaintiff of that amount or property
and reciting the facts of the claim for refund. The plaintiff or the
secretary may appeal from any final decision or order of the
district court to the court of appeals.

Go to the tax program tile that you will be filing the protest for
and select "More Account Options". On the "Protest" tile, select
"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
is seen by the system as being eligible for a protest it will ask you
further questions. You may electronically attach any supporting
documentation before submitting your protest.
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
protest is still open or you do not have a Letter ID to submit
through TAP, please fill out this paper application and submit it
as outlined in the How to submit this form to Tax & Rev section
of these instructions.
If you are successful in submitting your protest in TAP, you will
be provided with a confirmation number that you can use when
talking with a Tax & Rev staff member about the submission. If
you have a questions about your filed protest you can either call
(505) 827-9806 or email [email protected].
How to submit this form to Tax & Rev
You are able to submit this form and start the process for a formal
protest by using any of the following methods:
•	 Signing up or logging into your Taxpayer Access Point (TAP)
https://tap.state.nm.us/Tap;
•	 Emailing [email protected];
•	 Faxing (505) 827-2487;
•	 Mailing: Taxation and Revenue Department,
Attention: Protest Office
P.O. Box 1671 Santa Fe, NM 87504-1671; OR
•	 Delivery by private carrier delivery to the
Protest Office, Joseph Montoya Building,
1100 S. St Francis Drive, Suite 1100,
Santa Fe, NM 87505-4147
NOTE: For secure tax information please email the protest office requesting a secure method to provide electronic information to them. Tax & Rev never recommends including personally identifiable information such as your social security number
through email unless it is a secure email.

Deadline for a protest submission
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
notice of assessment and demand for payment as provided in
Subsection A or D of Section 7-1-17 NMSA 1978;
(2) the mailing of the other peremptory notice or demand;
(3) the date of the application to the taxpayer of the applicable
provision of the TAA; or
(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
to take action on the claim but failed to take action (180 days
after the claim for refund was mailed or otherwise delivered,
the taxpayer may choose to treat the claim as denied to pursue
protest as a remedy).

Form Instructions:

Using the Taxpayer Access Point (TAP) to submit a protest
Log into the taxpayers Taxpayer Access Point (TAP) https://tap.
state.nm.us/Tap account that the protest is going to be filed for.

3 - NMBTIN
If your protest is for a business program, provide your New Mexico
Business Tax Identification Number (NMBTIN).

2 of 4

1 - Name(s) of Taxpayer
Write the name(s) of the taxpayer identified on the letter that you
are filing a protest for or the name(s) of the taxpayer registered
for the tax program that you are filing a protest for. In the case of
a protest for personal income tax for a married filing joint return
provide the name of both taxpayers.
2 - FEIN/SSN/ITIN
Provide the Federal Employee Identification Number (FEIN)
Social Security Number (SSN), or Individual Taxpayer
Identification Number (ITIN). If married filing joint, please provide
both taxpayer's identification numbers.

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
levied in this field.

4 - Mailing Address - City, State, Zip Code
Provide the mailing address for the taxpayer.
5 - Contact Name and Title
Provide the full first and last name of the contact that either is
the taxpayer or works in the business for the taxpayer. If this
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
the title of the business contact.
6 - Contact Email
Provide the email address of the contact that you would like Tax
& Rev to use during this protest.
7 - Contact Phone Number
Provide the phone number for the contact that you would like
Tax & Rev to use during this protest. Provide the area code. For
example, 1-505-123-4567.
8 - Representative(s) Name (if applicable)
Provide the name of the representative. If you do not have a
representative for the protest leave the next three items
blank. If you will be having a representative for the protest process
please complete Form ACD-31102, Tax Information Authorization
Tax Disclosure and include it with your submission. You can
locate this form by clicking on the link above or going to the Tax
& Rev website here: https://www.tax.newmexico.gov/fill-print-go/
Please note, the Tax Information Authorization Tax Disclosure
(TIA) is required to be signed by the taxpayer or taxpayers, if
married filing joint. If the form is being submitted for a business
or estate, the TIA must be signed by a corporate officer, partner,
or fiduciary.
9 - Representative(s) Email Address (if applicable)
Provide the email address of the contact that you would like Tax
& Rev to use during this protest.
10 - Representative(s) Phone Number (if applicable)
Provide the phone number for the contact that you would like
Tax & Rev to use during this protest. Provide the area code. For
example, 1-505-123-4567.
11 - Tax Program
Name the tax program that your protest relates to. For example,
gross receipts tax.
12 - Tax Period(s)
Enter the tax period(s) that your protest relates to. Enter these
dates as mm/dd/yyyy. For example, 01/01/2022 through
05/30/2023.

15 - Dollar Amount of the Protest
Enter the dollar amount of your protest for the amount of tax
penalty, interest, and the total dollar amount that you are protesting
that is due that is included in the protested amount.
If the subject of your protest is the denial of a credit or rebate
enter the amount of the credit in the tax and total sections.
Important: Section 7-1-24 (D) NMSA 1978 specifies if there
is a portion of an assessment that you are not protesting the
unprotested amount should be paid or, if applicable, you must
enter into a payment plan with Tax & Rev on or before the due
date for the protest. More information on payment plans can
be located on the Tax & Rev website here https://www.tax.
newmexico.gov/all-nm-taxes/2020/10/20/payment-plan/ or call
1-866-285-2996.
16 - The facts relating to this protest are as follows:
Please specify the facts related to your protest. Provide
information on your original application, submission, or requests
that were sent by the taxpayer to Tax & Rev. Provide information
on any denials or letters received by the Taxpayer from Tax & Rev.
17 - The statutory or regulatory grounds on which this
protest is based:
If your protest is based on a specific credit, rebate, deduction,
exemption, statute, regulation, form or instructions provide that
information here. For more information see Regulation 3.1.7.12
NMAC.
18 - You may provide the supporting documentation related
to the facts and ground of the protest:
Here you will provide a list of the evidence that you will be
submitting with your protest and a brief summary of what that
evidence supports.
For example, if you have filed an amended gross receipts tax
return, claimed a deduction, and submitted an application for
refund that has been denied. Submit the original application
for refund, the amended returns, and any documentation that
supports your claim to those deductions.
To make sure that the filing for a protest goes smoothly,
submit a completed form and you may provide any supporting
documentation with your submission that you believe will assist
the protest staff in understanding your protest.
19 - The affirmative relief requested:
Provide detail on what relief you are requesting from Tax & Rev.

13 - Letter ID
If your protest is being filed as the result of a letter that was
received from Tax & Rev enter the Letter ID that is located on
the top right hand corner of the letter.

For example, if you believe that your claim for a refund or credit
was denied in error state the amount of credit or refund that you
believe was denied in error. Or if your protest is based on the
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
the Tax & Rev and you have submitted a claim for refund but it

Protest submission and signature block:
At this stage, review your submission and make sure that you

3 of 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.
Signature
This request needs to be signed by the taxpayer or the
representative of the taxpayer. If this form is being signed by a
representative, a completed Form ACD-31102, Tax Information
Authorization Tax Disclosure must be submitted with this form.
If the form is being submitted for a business or estate, it must
be signed by a corporate officer, partner, or fiduciary.
Type or print the first and last name of the individual that will be
signing this document, provide the title of the individual signing
(if the taxpayer is a business enter the title that the signing
individual holds in the business), and enter the date that this
document is signed.

4 of 4

Additional Information and Contact Information
Depending on the information that is provided in the request for
protest Tax & Rev may be able to work with the taxpayer in an
informal conference as outlined in Regulation 3.1.7.13 NMAC
to find resolution.
If a resolution between the two parties cannot be reached
the protest will then be taken to the Administrative Hearings
Office for a decision. More information on that process can be
located here: https://www.aho.state.nm.us/HearingsConducted/
TaxProtestHearingInformation
For more information on the protest process please see FYI400, 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