AI Generated Opinion Summaries

This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.

Facts

• Saiz Trucking and Earthmoving protested an assessment issued by the New Mexico Taxation and Revenue Department under Letter ID No. L0680042816. The protest led to an administrative decision by a hearing officer.

Procedural History

• Dee Dee Hoxie, Hearing Officer: Denied the Department's motion to reconsider.

Parties' Submissions

• Protestant-Appellant/Cross-Appellee (Saiz Trucking and Earthmoving): [Not applicable or not found]
• Respondent-Appellee/Cross-Appellant (New Mexico Taxation and Revenue Department): Filed a cross-appeal from the hearing officer's decision denying their motion to reconsider.

Legal Issues

• Whether the hearing officer's decision to deny the Department's motion to reconsider was erroneous.

Disposition

• The Department’s cross-appeal is affirmed.

Reasons

• RODERICK T. KENNEDY, Judge (JAMES J. WECHSLER, Judge, J. MILES HANISEE, Judge concurring): The Court was unpersuaded by the Department's docketing statement that there was an error in the hearing officer's decision. The Department did not file a memorandum opposing the Court's proposal for summary affirmance, and the time to do so expired. Based on the reasons outlined in the Court's notice, the decision to affirm the hearing officer's denial of the Department's motion to reconsider was made (para 1).