Could New Mexico use an unpublished spreadsheet-based replacement analysis to deny MVT Services' High-Wage Jobs Tax Credit for jobs that were not newly created?

View original ruling (PDF)

Plain-English summary

The Department could use a spreadsheet-based “replacement analysis” to test whether MVT Services' claimed high-wage jobs were genuinely new. MVT attacked the Department's authority and the absence of a published rule but did not rebut the underlying finding that the 23 jobs remaining in dispute were replacement positions. The AHO denied the narrowed $185,299.46 protest.

MVT, a New Mexico-based truckload carrier, applied for $377,358.12 of High-Wage Jobs Tax Credit for 45 employees occupying 61 qualifying periods between August 7, 2012 and April 25, 2015.

The Department approved $42,546.85 for six employees and eight periods. It denied $334,811.27 for 39 employees and 53 periods, including 33 employees it found were occupying jobs that were not new.

MVT later stopped contesting the denial for 16 employees and 22 periods based on New Mexico residency requirements. The protest continued for 23 employees, 31 qualifying periods, and $185,299.46.

The replacement analysis was an audit technique

The Department reviewed MVT's complete employee list beginning July 1, 2004. The list included employee names, job titles, wage rates, hire dates, and termination dates.

Using Microsoft Excel's sort and filter functions, the auditor compared job titles, job-creation dates, hire dates, and termination dates. The process flagged positions that might not have been newly created.

The technique had been used for High-Wage Jobs Tax Credit applications since 2008 and was applied to all such applications. It was intended in part to prevent an employer from treating each new employee in the same vacated job as a fresh qualifying job and bypassing the four-period statutory limit.

The analysis did not automatically decide eligibility. If it identified a possible replacement, the taxpayer could provide more explanation or documents and could protest any unresolved denial.

The Department had authority to examine whether jobs were new

Section 7-9G-1 allowed credit for each new high-wage economic-based job. The AHO reasoned that the Department necessarily could examine whether a claimed position met that threshold.

The Tax Administration Act also expressly authorized the Department to examine and require records, books, information, and evidence relevant to enforcing an administered statute.

Restricting the Department from scrutinizing whether jobs were new would conflict with the credit's plain language and would improperly construe a legislative tax benefit in the taxpayer's favor.

No State Rules Act promulgation was required

MVT correctly noted that the replacement method had not been promulgated as a rule or adopted in a written policy.

The AHO nevertheless found that sorting and filtering a spreadsheet to perceive indicators was not a “rule” under the State Rules Act. It did not establish a binding legal standard; it helped auditors examine and verify claims under the statutory new-job requirement.

Even if some part of the evaluation could be considered a rule, an agency's correct application of controlling law would not become void solely because the agency had not completed rulemaking procedures.

MVT did not rebut the actual replacement findings

The record established that MVT satisfied other credit elements, including eligible-employer status, creation dates after July 1, 2004, employee eligibility for the claims still at issue, wage thresholds, required occupancy periods, and headcount increases.

But those elements did not establish that the jobs themselves were new. MVT focused on the legality of the Department's process rather than evidence showing why the flagged positions were newly created instead of replacements.

Because MVT bore the burden to prove entitlement to a narrowly construed tax credit and did not rebut the replacement determinations, the remaining claims failed.

The outside representative could participate

The Department separately objected to Axiom CPAs and Business Advisors' role, standing, possible contingency fee, and potential conflict involving MVT's counsel.

The AHO overruled those objections. MVT's Tax Information Authorization expressly allowed Axiom to represent it for Department-administered taxes, and a later declaration designated Axiom as an agent with full decision-making authority. Axiom's witness did not act as legal advocate; MVT's lawyers handled advocacy.

There was no proof of a contingency agreement in this matter, transfer of MVT's legal rights, misaligned interests, or a concurrent conflict affecting counsel.

Result: protest DENIED. MVT did not establish entitlement to the credit for 23 purported new jobs, 31 qualifying periods, and $185,299.46.

Text note: The discussion once refers to “24 purported new high-wage jobs,” but the detailed finding lists 23 employees and the conclusion again states 23 jobs. This summary follows the decision's specific finding and conclusion.

What this means for you

Employers claiming credit for high-wage jobs

Proving wages, residency, occupancy, and headcount is not enough. Preserve evidence showing when each position itself was created and how its duties differ from any earlier job with the same or similar title.

Businesses responding to a replacement analysis

Do not limit the response to a procedural objection. Supply organization charts, job descriptions, business-growth records, payroll history, and other decision-grounded records that directly address whether the position was newly created.

Tax departments using data-screening tools

A spreadsheet screen may be treated as an audit aid rather than a legal rule when it only flags claims for further review and the governing statute supplies the actual eligibility standard.

Taxpayers using outside accounting firms

Use a clear written authorization and identify the firm's hearing role. Here the authorization and declaration supported the firm's agency role while counsel remained responsible for legal advocacy.

Common questions

Q: How much credit did MVT originally request?
A: $377,358.12 for 45 employees and 61 qualifying periods.

Q: How much did the Department approve?
A: $42,546.85 for six employees and eight qualifying periods.

Q: What remained in dispute at the hearing?
A: $185,299.46 for 23 employees and 31 qualifying periods.

Q: What was the replacement analysis?
A: An auditor sorted and filtered employee data by job titles and relevant dates to identify positions that might not be newly created.

Q: Did the spreadsheet analysis automatically deny a claim?
A: No. It flagged possible replacements, after which a taxpayer could submit additional support and protest an unresolved denial.

Q: Why was the method not a State Rules Act rule?
A: The AHO found it was a data-examination technique, not a binding standard that implemented or interpreted law for regulated persons.

Q: Why did MVT lose?
A: It challenged the Department's authority and procedure but did not rebut the substantive determinations that the claimed positions were replacements.

Q: Could Axiom participate for MVT?
A: Yes. MVT's written authorization and hearing declaration designated Axiom as its agent, while MVT's counsel performed the advocacy.

Citations and references

Statutes:

• NMSA 1978, § 7-9G-1(A), (B), (C), (D), (E), (J), (K), and (M) (2013) — High-Wage Jobs Tax Credit eligibility, amounts, periods, headcount, applications, offsets, and definitions
• NMSA 1978, §§ 7-1-2(A)(16) and 7-1-4 — Tax Administration Act coverage and examination authority
• NMSA 1978, § 7-1-4.2(B) — representation under the Taxpayer Bill of Rights
• NMSA 1978, §§ 7-1-24 and 7-1B-1 through 7-1B-9 — protests and Administrative Hearings Office procedure
• NMSA 1978, §§ 14-4-1 through 14-4-11, including § 14-4-2(C) — State Rules Act and rule definition

Cases cited:

• Team Specialty Products v. New Mexico Taxation & Revenue Department, 2005-NMCA-020 — tax credits are narrowly construed and the claimant bears the burden
• Wimberly v. New Mexico State Police Board, 1972-NMSC-034 — agency authority includes fairly implied powers
• Director, Labor & Industrial Division v. Echostar Communications Corp., 2006-NMCA-047 — correct application of controlling law is not void solely for lack of rulemaking
• Morningstar Water Users Association v. New Mexico Public Utility Commission, 1995-NMSC-062 — deference involving agency expertise and policy

Source

• Listing: New Mexico Decisions & Orders
• Decision post: MVT Services LLC
• Decision PDF: D&O 18-11

Original ruling text

STATE OF NEW MEXICO
ADMINISTRATIVE HEARINGS OFFICE
TAX ADMINISTRATION ACT

IN THE MATTER OF THE PROTEST OF
MVT SERVICES
TO THE DENIAL OF REFUND ISSUED UNDER
LETTER ID NO. L0527603248

v. D&O No. 18-11

NEW MEXICO TAXATION AND REVENUE DEPARTMENT

DECISION AND ORDER

A hearing in the above-captioned protest occurred on January 30, 2018 before Chris

Romero, Hearing Officer, in Santa Fe, New Mexico. Attorneys, Mr. Keith C. Mier, Esq. and Mr.

Robert Johnston, Esq. (Sutin, Thayer & Browne, PC), appeared representing MVT Services,

LLC (“Taxpayer”). Mr. Steven Bartlett of Axiom Certified Public Accountants and Business

Advisors, LLC appeared in person as a witness for Taxpayer. Attorney, Ms. Tonya Noonan

Herring, Esq., appeared representing the State of New Mexico Taxation and Revenue

Department (“Department”). Mr. Steven Valenzuela and Ms. Elizabeth Florence appeared in

person as witnesses for the Department. Taxpayer Exhibits 1.2 – 1.3, 4.1 – 4.6, 5-A.1 – 5-G.2, 9-

C.1 – 9-C.17, 9-E.1 – 9-E.6, and 10.1 and Department Exhibit M were admitted into the

evidentiary record. All exhibits are more thoroughly described in the Administrative Exhibit

Log. The parties further stipulated that the Hearing Officer should take administrative notice of

exhibits to the protest and subsequent motions, filed as of the date of hearing, and regard them as

evidence relevant to the merits of the protest. Based on the evidence and arguments presented, IT

IS DECIDED AND ORDERED AS FOLLOWS:

FINDINGS OF FACT

1. Taxpayer is a truckload carrier specializing in time sensitive service. [Testimony
   of Mr. Bartlett].

2. Taxpayer is based in New Mexico with a physical address of 3590 W. Picacho

Ave., Las Cruces NM 88007. [See Taxpayer Ex. 1.2].

3. On March 19, 2012, Taxpayer executed a Tax Information Authorization to

permit Axiom CPAs and Business Advisors, LLC (hereinafter “Axiom”) to represent it

pertaining to all taxes administered by the Department. [See Administrative File].

4. On August 28, 2015, Taxpayer, by and through Mr. Ron Saavedra (Axiom),

executed an Authorization to Provide Tax Information by Facsimile and E-Mail. [See

Administrative File].

5. On December 23, 2015, Taxpayer, by and through Axiom, submitted an

Application for High Wage Jobs Tax Credit (hereinafter “Application”). [See Administrative

File.].

6. Mr. Bartlett is an accountant employed by Axiom and serves as the manager of its

state and local tax group. [Testimony of Mr. Bartlett].

7. The Application and its supporting documents were assembled by Mr. Bartlett on

Taxpayer’s behalf relying on information provided by Taxpayer’s human resources personnel.

[Testimony of Mr. Bartlett].

8. Axiom is sometimes compensated for its services on a contingency fee basis

determined by the amount of tax credit that is approved by the Department. It is unknown in the

present protest whether Taxpayer and Axiom have entered into such an arrangement. [Testimony

of Mr. Bartlett].

9. The Application was received by the Department on December 28, 2015. [See

Revised Joint Prehearing Statement, Stip. A, Pg. 12].

In the Matter of MVT Services, LLC
Page 2 of 26

10. Taxpayer’s Application claimed a High Wage Jobs Tax Credit (hereinafter

“Credit”) in the total amount of $377,358.12 for the periods between August 7, 2012 and April

25, 2015, representing 61 qualifying periods occupied by 45 employees. [See Taxpayer Ex. 1.2 –

1.3; Revised Joint Prehearing Statement, Stips. B – C, Pg. 12; Testimony of Mr. Bartlett].

11. Taxpayer’s Application was accompanied by (a) an executed Tax Information

Authorization Form ACD-31102 authorizing Axiom to represent Taxpayer in reference to all

taxes administered by the Department for any year; (b) an executed Authorization to Provide Tax

Information by Facsimile and E-mail (c) a completed Form RPD-41288; (d) a completed Form

RPD-41376; (e) a complete employee list; (f) a headcount worksheet and detail of calculations

prepared by Axiom for Taxpayer; (g) payroll registers with information regarding health benefits

and retirement plan deductions; and (h) verification of Taxpayer’s eligibility for the Job Training

Incentive Program (“JTIP”) from the New Mexico Economic Development Department.

[Testimony of Mr. Bartlett; See Taxpayer Ex. 4.2].

12. On June 13, 2016, the Department under Letter ID No. L0527603248 partially

approved Taxpayer’s Application. The approved Credit amount was $42,546.85. The difference

of $334,811.27 between the amount claimed in Taxpayer’s Application and the amount

approved, was denied. [See Administrative File; Revised Joint Prehearing Statement, Stip. D, Pg.

12; Letter ID L0527603248; Taxpayer Ex. 4].

13. The Department denied Taxpayer the Credit for 39 claimed employees occupying

a total of 53 qualifying periods. [Testimony of Mr. Bartlett; See Taxpayer Ex. 5-A.1 – 5-A.2].

14. The Department approved a Credit for eight qualifying periods for six employees.

[Testimony of Mr. Bartlett; See Taxpayer Ex. 5-A.1 – 5-A.2].

15. The Department disallowed the Credit for 33 employees the Department found to

In the Matter of MVT Services, LLC
Page 3 of 26
be occupying jobs that were not new or newly created, otherwise referred to as “replacement”

jobs. [Testimony of Mr. Bartlett; Taxpayer Ex. 4.3].

16. On June 30, 2016, Taxpayer, by and through Axiom, executed and delivered a

Formal Protest of the partial denial of its Application to the Department’s Protest Office. [See

Administrative File; Revised Joint Prehearing Statement, Stip. E, Pg. 12].

17. On July 11, 2016, the Department’s Protest Office acknowledged receipt of the

protest under Letter ID No. L1388893744. [See Administrative File; Revised Joint Prehearing

Statement, Stip. F, Pg. 12].

18. On August 12, 2016, the Department filed a Hearing Request with the

Administrative Hearings Office in which it requested a scheduling hearing to address scheduling

a hearing on Taxpayer’s protest. [See Administrative File].

19. Taxpayer is no longer protesting the Department’s denial of the Credit for 16

claimed employees occupying 22 qualifying periods. Taxpayer’s protest is concentrated instead

on the denial of the Credit for 23 employees (Jeffery Barnes, Cortney Castle-Chavez, Billy

Chastain, Bryan Conn, Israel Herrera, Robert Hutchison, Derel Lackey, Francisco Limones-

Carranza, Jonathan Lindsey, Ronald McClure, Thomas Misner, Sergio Pacheco, Arlin Powers,

Randy Shipley, Christopher Silvas, Jose Torres, Luis Valverde, Jr., James Vollmar, Nancy

Walton, Clifton Warren, Cortney Watson, Scott Webb, and Claudia Zamora) representing 31

qualifying periods and an amount in dispute of $185,299.46. [Testimony of Mr. Bartlett; See

Taxpayer Ex. 5-A.l – 5-A.2; Taxpayer Ex. 1.3].

20. On August 16, 2016, the Administrative Hearings Office entered a Notice of

Telephonic Scheduling Conference, setting this matter for a scheduling hearing on September 2,

2016. [See Administrative File].

In the Matter of MVT Services, LLC
Page 4 of 26

21. On September 2, 2016, a telephonic scheduling hearing occurred in which the

parties addressed the issues at protest, the necessity of discovery and motions, and the selection

of a date for a hearing on the merits of Taxpayer’s protest. The parties did not object that the

scheduling hearing satisfied the 90-day hearing deadline. [See Administrative File].

22. On September 9, 2016, the Administrative Hearings Office issued a Scheduling

Order and Notice of Hearing on the Merits that in addition to establishing various prehearing

deadlines, also set a hearing on the merits of Taxpayer’s protest for June 6, 2017. [See

Administrative File].

23. On October 6, 2016, Taxpayer, by and through Axiom, filed Taxpayer’s

Preliminary Witness and Exhibit List. [See Administrative File].

24. On October 11, 2016, the Department filed New Mexico Taxation and Revenue

Department’s Preliminary Witness and Preliminary Exhibit Lists. [See Administrative File].

25. On March 28, 2017, Taxpayer, by and through Axiom, filed its Motion to

Continue Formal Hearing on the Merits or Vacate Deadlines and Request for a New Scheduling

Conference. [See Administrative File].

26. On March 31, 2017, the Administrative Hearings Office entered a Continuance

Order, Amended Scheduling Order and Notice of Hearing on the Merits which in addition to

establishing various deadlines, set a hearing on the merits of Taxpayer’s protest for November 2,

2017. [See Administrative File].

2018. On August 18, 2017, the Department filed a Certificate of Service indicating that

it served a true copy of Department’s First Set of Requests for Admissions, First Set of

Interrogatories, and First Set of Requests for Production of Documents on Taxpayer and Axiom.

[See Administrative File].

In the Matter of MVT Services, LLC
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28. On September 18, 2017, Taxpayer, by and through Axiom, filed a Certificate of

Service indicating that it served its responses to Department’s First Set of Requests for

Admissions, First Set of Interrogatories, and First Set of Requests for Production of Documents.

[See Administrative File].

29. On September 22, 2017, Ms. Herring substituted as counsel and entered her

appearance for the Department. [See Administrative File].

30. On October 17, 2017, Taxpayer, by and through Axiom, filed a Motion to Quash

Department’s Subpoena for Appearance of Person and Subpoena Duces Tecum for Protest

Hearing. [See Administrative File].

31. On October 17, 2017, Taxpayer, by and through Axiom, filed a Motion to Stay

the Formal Hearing and Request for a New Scheduling Conference. [See Administrative File].

32. On October 18, 2017, the parties filed a Joint Prehearing Statement. [See

Administrative File].

33. On October 18, 2017, the Department filed Department’s Response in Opposition

to Taxpayer’s Motion to Quash Subpoena. [See Administrative File].

34. On October 18, 2017, the Department filed Department’s Response in Opposition

to Taxpayer’s Motion to Stay the Formal Hearing and Request for a New Scheduling

Conference. [See Administrative File].

35. On October 25, 2017, Taxpayer, by and through Axiom, filed its Motion to stay

the Formal Hearing Pending Petition to Quash Subpoena and Request for a New Scheduling

Conference. [See Administrative File].

36. On October 25, 2017, the Department filed Department’s Response in Opposition

to Taxpayer’s Second Motion to Stay the Formal Hearing Pending Petition to Quash Subpoena

In the Matter of MVT Services, LLC
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and Request for a New Scheduling Conference. [See Administrative File].

37. On October 26, 2017, the Administrative Hearings Office entered a Formal Order

on Motion to Quash in which it determined that it lacked jurisdiction to grant the relief Taxpayer

requested in Taxpayer’s Motion to Quash Department’s Subpoena for Appearance of Person and

Subpoena Duces Tecum for Protest Hearing. [See Administrative File].

38. On October 30, 2017, Mr. Timothy R. Van Valen, Esq., and Mr. Robert L.

Johnston, Esq. (Sutin, Thayer, & Browne, PC), entered their appearance on behalf of Taxpayer.

[See Administrative File].

39. On October 30, 2017, the Administrative Hearings Office entered a Continuance

Order, Amended Scheduling Notice, and Amended Notice of Administrative Hearing that in

addition to setting various prehearing deadlines continued the hearing on the merits of

Taxpayer’s protest to January 30, 2018 at 10 a.m. [See Administrative File].

40. On November 15, 2017, Taxpayer, by and through Axiom, filed a Certificate of

Service of Discovery indicating that it served Taxpayer’s First Set of Interrogatories, Requests to

Admit, and Request for Production of Documents. [See Administrative File].

41. On November 16, 2017, Taxpayer, by and through counsel of record, filed a

Certificate of Service indicating that it served Taxpayer’s First Set of Interrogatories and

Requests for Production, and First Set of Requests for Admission on the Department. [See

Administrative File].

42. On November 16, 2017, Taxpayer, by and through counsel of record, filed a

Certificate of Service indicating that it served Taxpayer’s Second Set of Interrogatories and

Requests for Production on the Department. [See Administrative File].

43. On November 20, 2017, the Department filed Department’s Motion for Injunctive

In the Matter of MVT Services, LLC
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Relief and Declaratory Judgment Against Axiom CPAs and Business Advisors, LLC. [See

Administrative File].

44. On December 4, 2017, Taxpayer, by and through Axiom, filed a Notice of Errata

which withdrew the discovery requests it asserted it served in error on November 15, 2017. [See

Administrative File].

45. On December 5, 2017, Taxpayer, by and through its counsel of record, filed

Taxpayer’s Response to Department’s Motion for Injunctive Relief and Declaratory Judgment

Against Axiom CPAs and Business Advisors, LLC. [See Administrative File].

46. On December 6, 2017, the Administrative Hearings Office entered an Order on

Department’s Motion for Injunctive Relief and Declaratory Judgment Against Axiom CPAs and

Business Advisors, LLC, which for reasons explained therein, denied injunctive relief as

requested by the Department, but ordered that communications between the parties be conducted

through their counsel of record. [See Administrative File].

47. On December 18, 2017, Taxpayer, by and through its counsel of record filed a

Certificate of Service indicating that it served on the Department the Taxpayer’s Objections,

Answers and Responses to the New Mexico Department of Taxation and Revenue’s Second Set

of Interrogatories and Requests for Production of Documents. [See Administrative File].

48. On January 2, 2018, Taxpayer, by and through its counsel of record, filed a

substitution of counsel indicating that Mr. Wade L. Jackson, Esq. (Sutin, Thayer, & Browne,

PC), was substituting for prior counsel, Mr. Van Valen. [See Administrative File].

49. On January 2, 2018, Taxpayer, by and through its counsel of record, filed a

Motion for Summary Judgment and Brief in Support of Motion. [See Administrative File].

50. On January 15, 2018, the parties filed a Revised Joint Prehearing Statement. [See

In the Matter of MVT Services, LLC
Page 8 of 26
Administrative File].

51. On January 17, 2018, the Department filed New Mexico Taxation and Revenue

Department’s Response to Taxpayer’s Motion for Summary Judgment. [See Administrative

File].

52. On January 25, 2018, the Administrative Hearings Office entered a Notice of

Reassignment of Hearing Officer for Administrative Hearing which reassigned the above-

captioned protest to the undersigned Hearing Officer. [See Administrative File].

53. On January 26, 2018, Mr. Keith C. Mier, Esq. (Sutin, Thayer, & Browne, PC),

entered his appearance on behalf of Taxpayer. [See Administrative File].

54. On January 30, 2018, Taxpayer filed with the Hearing Officer, while on the

record of the hearing on the merits, a Declaration of Representative for Administrative Hearing.

[See Administrative File].

55. Mr. Steven Valenzuela is a Tax Auditor II. He has been employed by the

Department for 12 years and is responsible for reviewing applications for business tax credits in

the Business Tax Credit Bureau of the Department’s Audit and Compliance Division.

[Testimony of Mr. Valenzuela].

56. Mr. Valenzuela has reviewed more than 250 applications for the Credit.

[Testimony of Mr. Valenzuela].

57. Ms. Elizabeth Florence has been a Department employee for 21 years and is a tax

supervisor in the Business Tax Credit Bureau of the Department’s Audit and Compliance

Division. She has worked with Credit applications for more than seven years and has reviewed,

processed or supervised approximately 300 Credit applications. [Testimony of Ms. Florence].

58. As part of its evaluation to determine if a claimed job position is a “new” high-

In the Matter of MVT Services, LLC
Page 9 of 26
wage job position, the Department employs a technique it commonly refers to as “job

replacement analysis” or “replacement analysis.” [Testimony of Mr. Valenzuela; Testimony of

Ms. Florence].

59. The job replacement analysis consists of reviewing the employee list provided by

Taxpayer (Dept. Ex. M) which includes all of Taxpayer’s employees beginning July 1, 2004, and

for each employee, provides their names, job titles, wage rates, and hiring and termination dates.

[Testimony of Ms. Florence; Testimony of Mr. Valenzuela].

60. Utilizing the sorting and filtering features available in Microsoft Excel, Mr.

Valenzuela compared job titles, job creation dates, hire dates, and termination dates to identify

positions which he concluded were not newly created. [Testimony of Mr. Valenzuela; Taxpayer

Ex. 4; Taxpayer Ex. 5;].

61. To the extent any taxpayer disputes the Department’s conclusions resulting in a

denial of the Credit, taxpayers may refute the determination by providing documentation which

substantiates that the claimed positions are newly created high wage jobs. To the extent the

parties are unable to resolve a dispute, the taxpayer is entitled to file a protest. [Testimony of Mr.

Valenzuela; Testimony of Ms. Florence].

62. The methods by which the Department analyzed the employee list to identify

whether jobs are newly created or replacements are not established in any promulgated rule or

written policy. Rather, the method utilizes and relies on the sorting and filtering features

available in Microsoft Excel. [Testimony of Mr. Valenzuela; Testimony of Ms. Florence].

63. This method of determining whether a job is new or newly created has been

utilized since 2008. [Testimony of Mr. Valenzuela; Testimony of Ms. Florence].

64. This method of determining whether a job is new or newly created is utilized with

In the Matter of MVT Services, LLC
Page 10 of 26
all applications for the Credit. [Testimony of Ms. Florence].

65. It is extremely common that the Department’s analysis will identify one or more

positions that may be replacements. [Testimony of Mr. Valenzuela].

66. In evaluating Taxpayer’s Application, the Department relied on documentation

and information provided by Taxpayer on forms prescribed by the Department. [Testimony of

Mr. Valenzuela; Taxpayer Ex. 4].

67. If documents are insufficient to make a determination on eligibility, the

Department will request additional information. [Testimony of Mr. Valenzuela].

68. Eligible employers may claim up to four qualifying periods for each job eligible

to receive the Credit. The periods commence with the year in which the job was created, and

proceed thereafter for the duration of three consecutive annual periods. [Testimony of Mr.

Valenzuela; Testimony of Ms. Florence].

69. The replacement analysis in intended to prevent employers from replacing an

employee in a vacated high-wage job and asserting entitlement to another qualifying period, thus

circumventing the statutory limit for four-qualifying periods for each new high-wage job created.

[Testimony of Mr. Valenzuela].

70. The Department evaluated Taxpayer’s Application and determined that no less

than 44 qualifying periods requested were replacement positions. [Testimony of Mr. Valenzuela;

Taxpayer Ex. 4].

71. On February 9, 2018, the Department filed Department of Taxation and

Revenue’s Proposed Findings of Fact and Conclusions of Law. [See Administrative File].

72. On February 9, 2018, Taxpayer filed MVT Services, LLC’s Proposed Findings of

Fact and Conclusions of Law. [See Administrative File].

In the Matter of MVT Services, LLC
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DISCUSSION

The issue in this protest is whether the Department properly disallowed a Credit for 24

purported new high-wage jobs, representing 31 qualifying periods, because it determined that the

claimed jobs were replacement positions rather than new high wage jobs as required by NMSA

1978, Sections 7-9G-1A and 7-9G-1 (M) (5) (2013). Taxpayer no longer disputes whether 16

employees were ineligible employees for the Credit because they did not satisfy the New Mexico

residency requirements established by NMSA 1978, Section 7-9G-1 (M) (2013).

In addition to the arguments presented at the hearing, the Hearing Officer also considered

the arguments contained in Taxpayer’s Motion for Summary Judgment and Brief in Support of

Motion and the New Mexico Taxation and Revenue Department’s Response to Taxpayer’s

Motion for Summary Judgment.

Standing and Potential Conflict of Interest.

The Department made several observations regarding Axiom’s role at the hearing, which

ultimately gave rise to an objection asserting that Axiom lacked standing to appear on

Taxpayer’s behalf. Most notably, no individual with any association to Taxpayer was present

except for Taxpayer’s counsel of record and Mr. Bartlett.

“Standing doctrine generally requires litigants to allege three elements: (1) they are

directly injured as a result of the action they seek to challenge; (2) there is a causal relationship

between the injury and the challenged conduct; and (3) the injury is likely to be redressed by a

favorable decision.” See ACLU of N.M. v. City of Albuquerque, 2008-NMSC-045, ¶1, 144 N.M.

471, 188 P.3d 1222. Axiom, on the other hand, did not assert that it had standing, but that it

merely appeared in a representative capacity for Taxpayer.

Perhaps the use of the term “represent” is subject to differing interpretations, as the

In the Matter of MVT Services, LLC
Page 12 of 26
Department inferred that Taxpayer’s counsel of record and Axiom both represented Taxpayer.

However, only Taxpayer’s counsel of record appeared as an advocate. Mr. Bartlett appeared

merely as a witness having personal knowledge of facts relevant to the issues at protest. He did

not make opening statements, examine or cross-examine witnesses, make or respond to

evidentiary objections, or make closing arguments. Those tasks were all handled by Taxpayer’s

counsel of record.

In contrast, Axiom, by and through Mr. Bartlett, appeared as Taxpayer’s designated agent

for the purpose of the hearing. See TIA; See Declaration of Representative for Administrative

Hearing. Despite the Department’s argument that a TIA does not permit Axiom to “represent”

Taxpayer, the TIA executed by Taxpayer on March 19, 2012 (ACD-31102 (INT. 10/97))

expressly provided that Axiom is authorized to “represent [it] pertaining to taxes administered by

the New Mexico Taxation and Revenue Department” for “any year.”

Notwithstanding the plain language authorizing Axiom to represent it, the Department

argued that the TIA only permitted the Department to disclose confidential information to

Axiom, and nothing further. However, the Hearing Officer is unwilling to disregard the clear and

unambiguous expression of intent provided by the TIA. See Benz v. Town Ctr. Land, Ltd. Liab.

Co., 2013-NMCA-111, ¶31, 314 P.3d 688 (the purpose, meaning, and intent of the parties to a

contract is to be deduced from the language employed by them; and where such language is not

ambiguous, it is conclusive). Moreover, if the TIA were vague as to Axiom’s authority, which it

was not, then any ambiguity was clarified by Taxpayer’s Declaration of Representative for

Administrative Hearing, in which Taxpayer expressly designated Axiom to appear as its agent

with full decision-making authority. Any assertion that such designation was improper or invalid

was unsupported by citation to any legal authority.

In the Matter of MVT Services, LLC
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In contrast, the Taxpayer Bill of Rights, NMSA 1978, Section 7-1-4.2 (B), affords “the

right to be represented or advised by counsel or other qualified representatives at any time in

administrative interactions with the department in accordance with the provisions of Section 7-1-

24 NMSA 1978 or the administrative hearings office in accordance with the provisions of the

Administrative Hearings Office Act [7-1B-1 through 7-1B-9 NMSA 1978][.]”

Furthermore, Mr. Bartlett testified that Axiom was occasionally compensated for its

services based on a percentage of an approved credit amount, or contingency fee arrangement.

For that reason, the Department argued that there was an impermissible transfer or assignment of

rights from Taxpayer to Axiom, by virtue of it purportedly acquiring an interest in the outcome

of the protest. However, the evidence failed to establish that there was such a fee arrangement

between Taxpayer and Axiom in this case. Moreover, even if the existence of such agreement

had been established in this matter, the Department did not establish by citation to any legal

authority how it might offend the law. In a field in which the employment of contingency fee

arrangements is commonplace, legal services, our courts have observed “[t]he contingency fee

compensates the attorney for services rendered. The attorney is not intermeddling in litigation,

but is acting as an agent for the client.” See Quality Chiropractic, PC v. Farmers Ins. Co., 2002-

NMCA-080, ¶27, 132 N.M. 518, 51 P.3d 1172.

Neither review of the Administrative File nor any of the evidence presented supports

finding that Taxpayer attempted to transfer or assign any rights to Axiom, or that Axiom was

asserting rights on its own behalf. Instead, the facts indicated that Taxpayer engaged Axiom to

assist with its application for the Credit. In doing so, Axiom prepared Taxpayer’s Application,

submitted it, served as its primary contact with the Department, tendered a protest on its behalf,

and appeared to offer evidence on its behalf at the hearing. The Department’s reliance on

In the Matter of MVT Services, LLC
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standing under the circumstances of this protest is misplaced.

The Department also asserted the existence of a conflict of interest because Taxpayer’s

counsel of record acknowledged having attorney-client relationships with both Axiom and

Taxpayer. However, this fact alone does not establish the existence of a conflict of interest. The

Rules of Professional Conduct only prohibit representation involving concurrent conflicts of

interest when: 1) the representation of one client will be directly adverse to another client; or 2),

there is significant risk that the representation of one or more clients will be materially limited by

the lawyer’s responsibilities to another client, former client or a third person or by a personal

interest of the lawyer. See Rule 16-107 (A).

In this protest, there was no evidence to suggest that the interests of Axiom and Taxpayer

were misaligned or inconsistent in a manner that could be detrimental to Taxpayer’s interests,

nor was there any evidence to suggest a risk, significant or otherwise, that counsel’s

representation of Taxpayer might be materially limited by counsel’s responsibilities to its other

client, Axiom. Again, the Department’s argument to the contrary was unsupported by citation to

any legal authority and was unpersuasive.

For the reasons stated, the Department’s objections as to standing and any alleged

conflict of interest were not well-taken and were overruled.

Burden of Proof.

Although the current protest does not arise from an assessment, but rather from a partial

denial of a credit application, Taxpayer bears the burden of establishing entitlement to the

claimed Credit central to its protest. The New Mexico Court of Appeals has found that tax

credits are legislative grants of grace to a taxpayer that must be narrowly interpreted and

construed against a taxpayer. See Team Specialty Prods. v. N.M. Taxation & Revenue Dep’t,

In the Matter of MVT Services, LLC
Page 15 of 26
2005-NMCA-020, ¶9, 137 N.M. 50, 107 P.3d 4 (internal citations omitted). Accordingly,

Taxpayer carries the burden of proving that it is entitled to the claimed Credit.

Although, pursuant to Team Specialty, a credit must be narrowly interpreted and

construed against a taxpayer, the credit must also be construed in a reasonable manner consistent

with legislative language. See Sec. Escrow Corp. v. State Taxation & Revenue Dep’t, 1988-

NMCA-068, ¶9, 107 N.M. 540, 760 P.2d 1306 (although construed narrowly against a taxpayer,

deductions and exemptions—similar to credits—are still to be construed in a reasonable

manner).

High Wage Job Tax Credit – NMSA 1978, Section 7-9G-1 (2013)

The High Wage Job Tax Credit (also referred to herein as “Credit”) subject of this protest is

established at NMSA 1978, Section 7-9G-1 (2013) (hereinafter the “Act”). Although the Act was

revised in 2016 during the Second Special Session of the 52nd Legislature of the State of New

Mexico, the parties do not dispute that the Application at issue in this protest is governed by the

2013 enactment, which was applicable until October 19, 2016. See 2016 (2nd S.S.), ch. 3, § 6.

The Act provides that “[a] taxpayer who is an eligible employer may apply for, and the

taxation and revenue department may allow, a tax credit for each new high-wage economic-based

job. The credit provided in this section may be referred to as the ‘high-wage jobs tax credit’.” See

NMSA 1978, Section 7-9G-1 (A) (2013) (Emphasis Added). The Act states that “[t]he purpose of

the high-wage jobs tax credit is to provide an incentive for urban and rural businesses to create and

fill new high-wage jobs in New Mexico.” See NMSA 1978, Section 7-9G-1 (B) (2013).

In summary, eligible employers that create new high-wage jobs may apply for credit against

gross receipts tax, compensating tax, withholding tax, Emergency 911 Service Surcharges (E911),

and Telecommunications Relay Service Surcharges. See NMSA 1978, Section 7-9G-1 (K) and (M)

In the Matter of MVT Services, LLC
Page 16 of 26
(4) (2013).

To establish its status as an eligible employer, an applicant must demonstrate that it “made

more than fifty percent of its sales of goods or services produced in New Mexico to persons outside

New Mexico during the applicable qualifying period” or that it “is certified by the economic

development department to be eligible for development training program assistance pursuant to

Section 21-19-7 NMSA 1978[.]” See NMSA 1978, Section 7-9G-1 (M) (3) (a) and (b) (2013).

The Act thereafter permits a credit in the amount of 10 percent of wages and benefits for

eligible employees that are employed in eligible high-wage jobs, not to exceed $12,000 per job per

qualifying period. See NMSA 1978, Section 7-9G-1 (C) (2013). The number of qualifying periods

for which an eligible employer may obtain Credit for a new high-wage economic-based job consists

of the initial one-year period beginning on the date in which the job was created, provided the date

falls on or after July 1, 2004, and three consecutive one-year periods thereafter. See NMSA 1978,

Section 7-9G-1 (D) (2013).

The Act further provides that for jobs created prior to July 1, 2015, the job must be occupied

for at least 48 weeks during a qualifying period, and the eligible employee must be compensated

with wages and benefits of $40,000 or more if the job is performed or established in a municipality

having a population of at least 60,000 residents, or within ten miles of the external boundary of such

a municipality. If the job is performed or established in an area of New Mexico not satisfying those

population requirements, then the minimum wage-threshold increases to $28,000. For new high

wage jobs created after July 1, 2015, the minimum compensation increases to $60,000 within a

municipal area and $40,000 elsewhere in the state. See NMSA 1978, Sections 7-9G-1 (M) (5) and

(M) (1) (2013). Eligible employees must be New Mexico residents who have no relationship to the

eligible employer or to any entity owning stock in the employer. See NMSA 1978, Section 7-9G-1

In the Matter of MVT Services, LLC
Page 17 of 26
(M) (2) (2013).

The evidence presented established that: (1) Taxpayer was an eligible employer under

Section 7-1G-1 (M) (3); (2) each job for which Taxpayer claimed the Credit was created after July

1, 2004 under Section 7-9G-1 (M) (5) (2013); (3) employees subject of the protest were eligible

under Section 7-9G-1 (M) (2) (2013); (4) each job for which the Credit was claimed satisfied the

minimum wage requirements under Section 7-9G-1 (M) (5) (a) (2013); (5) each job for which the

Credit was claimed was occupied for the minimum period of time necessary to establish a

qualifying period under Sections 7-9G-1 (M) (5) and (6) (2013); and (6), that the total number of

employees with high-wage economic-based jobs on the last day of the qualifying period at the

location at which the job is performed or based increased by at least one more than the number on

the day prior to the date the new high-wage economic-based job was created under Section 7-9G-1

(E) (2013).

Accordingly, Taxpayer argued that it satisfied all of the essential elements necessary to

qualify for the Credit, which the Department nevertheless denied because it was not satisfied that

the jobs for which the Credit were claimed were “newly created.” In fact, Taxpayer’s evidence and

argument did not challenge the Department’s determinations that the disallowed jobs were not

“newly created.” Rather, Taxpayer concentrated its effort on the broader issue of whether the

Department exceeded its statutory authority by further scrutinizing the Application employing what

the parties referred to as a “replacement analysis.”

Consequently, the fundamental question at hand is whether the Department acted within its

statutory authority when it engaged in a “replacement analysis.” That determination turns on a

question of statutory construction to determine whether the statute permits or precludes

disallowance of the Credit based on such analysis.

In the Matter of MVT Services, LLC
Page 18 of 26
It is a canon of statutory construction in New Mexico to adhere to the plain wording of a

statute except if there is ambiguity, error, an absurdity, or a conflict among statutory provisions.

See Regents of the Univ. of N.M. v. N.M. Fed’n of Teachers, 1998-NMSC-020, ¶ 28, 125 N.M. 401,

962 P.2d 1236. In Wood v. State Educ. Ret. Bd., 2011-NMCA-020, ¶12, 149 N.M. 455, 250 P.3d

881 (internal quotations and citations omitted), the New Mexico Court of Appeals stated:

the guiding principle in statutory construction requires that we look
to the wording of the statute and attempt to apply the plain
meaning rule, recognizing that when a statute contains language
which is clear and unambiguous, we must give effect to that
language and refrain from further statutory interpretation.

Extra words should not be read into a statute if the statute is plain on its face, especially if it

makes sense as written. See Johnson v. N.M. Oil Conservation Comm’n, 1999-NMSC-021, ¶27,

127 N.M. 120, 978 P.2d 327; see also Amoco Prod. Co. v. N.M. Taxation & Revenue Dep’t, 1994-

NMCA-086, ¶8 & ¶14, 118 N.M. 72, 878 P.2d 1021. Only if the plain language interpretation

would lead to an absurd result not in accord with the legislative intent and purpose is it necessary

to look beyond the plain meaning of the statute. See Bishop v. Evangelical Good Samaritan

Soc’y, 2009-NMSC-036, ¶11, 146 N.M. 473, 212 P.3d 361. Because this case also involves a tax

credit, which is an act of legislative grace, the language of the credit statute must be narrowly

construed. See Team Specialty Prods, 2005-NMCA-020, ¶9.

Applying these principles to the Act, the Hearing Officer is persuaded that it is not

beyond the authority of the Department to examine whether a claimed position is newly created

or a “replacement.”

The Legislature has clearly stated that the purpose of the Act is to permit “a tax credit for

each new high-wage economic-based job.” See NMSA 1978, Section 7-9G-1 (A) (2013) (Emphasis

Added). Since permitting a Credit for any other type of job under the Act would contradict the

In the Matter of MVT Services, LLC
Page 19 of 26
statute and the Legislature’s clearly expressed intentions, it is reasonable to imply a grant of

authority that empowers the Department to examine whether a high-wage job is genuinely “new”

within the meaning of the statute. With regard for such an implication, “[i]t is, of course, a

fundamental principle of administrative law that the authority of the agency is not limited to those

powers expressly granted by statute, but includes, also, all powers that may fairly be implied

therefrom.” See Wimberly v. N.M. State Police Bd., 1972-NMSC-034, ¶6, 83 N.M. 757, 758, 497

P.2d 968, 969.

Notwithstanding the authority recognized in Wimberly, the Legislature has also expressly

authorized the Department, for the purpose of enforcing any statute administered under the

provisions of the Tax Administration Act, to examine and require the production of pertinent

records, books, information or evidence concerning the subject matter of its inquiry. See NMSA

1978, Section 7-1-4 (2005). In this case, the Act clearly comes within the provisions of the Tax

Administration Act. See NMSA 1978, 7-1-2 (A) (16).

Nevertheless, Taxpayer correctly notes that the process by which the Department

evaluates whether a high-wage job is new, has not been promulgated in conformity with the State

Rules Act, NMSA 1978, Sections 14-4-1 to – 11. This raises the question of whether or not the

analysis is a “rule” under NMSA 1978, Section 14-4-2. Once again, the meaning of a statute is

derived from the plain meaning of the words selected by the Legislature.

The definition of “rule” is broad. See State v. Ellis, 1980-NMCA-187, ¶11, 95 N.M. 427,

622 P.2d 1047 cert. denied, 95 N.M. 426, 622 P.2d 1046 (1981). Excluding specific exceptions not

applicable to the matter at hand, a “rule” is defined as follows at NMSA 1978, Section 14-4-2 (C):

“rule” means any rule, regulation, or standard, including those that
explicitly or implicitly implement or interpret a federal or state legal
mandate or other applicable law and amendments thereto or repeals
and renewals thereof, issued or promulgated by any agency and

In the Matter of MVT Services, LLC
Page 20 of 26
purporting to affect one or more agencies besides the agency issuing
the rule or to affect persons not members or employees of the issuing
agency, including affecting persons served by the agency.

The Hearing Officer is not persuaded that the analysis described by the testimony comes

within the definition of “rule” under the State Rules Act. Despite the informal use of a somewhat-

sounding formal and technical term, “replacement analysis,” the evidence established a process that

is far from either. The evidence established that the analysis relies on the built-in functions of

Microsoft Excel, a common spreadsheet application, to extrapolate and comprehend data. The

auditor utilizes the sort and filter functions within the program to visualize the jobs by various

categories, including job titles, hire dates, and termination dates. This readily enables an auditor to

identify jobs that may not be newly created, which is an essential function of the auditor. “‘To audit’

means to examine and verify, as an account or accounts. In its broad sense ‘audit’ means to hear,

examine, and determine a claim or claims by their allowance or disallowance or rejection in toto, or

in part.” See State ex rel. Heglar v. Wheeler, 146 Wash. 513, 514, 263 P. 946 (1928); See also

Black’s Law Dictionary, 150 (9th ed. 2009) (“Audit” is “[a] formal examination of an individual’s

or organization’s accounting records, financial situation, or compliance with some other set of

standards.”).

In contrast to a rule, the so-called “replacement analysis” does not explicitly or implicitly

implement or interpret law in a manner that affects one or more agencies or persons not members or

employees of the issuing agency. It is merely a technique utilized for extrapolating data from a

spreadsheet in aid of perceiving indicators of whether a high-wage job, for which a tax credit is

claimed, is genuinely new or perhaps a replacement. The authority to make that determination is

both express and implied because whether or not a high wage job is new is a threshold inquiry under

the Act. In other words, even where as in the present matter, a taxpayer satisfies all of the other

In the Matter of MVT Services, LLC
Page 21 of 26
conditions for eligibility, the Legislature has only permitted “a tax credit for each new high-wage

economic-based job.” See NMSA 1978, Section 7-9G-1 (A) (2013).

The so-called “replacement analysis” does not determine whether a taxpayer will be

disqualified from receiving the Credit. The evidence established that it primarily identifies jobs in

which it may be appropriate to make additional inquiries. For example, in situations where the

evaluation identifies high-wage jobs that may not be new within the purpose of the Act, the

Department provides an opportunity for a taxpayer to provide further explanation or to submit

additional information. [Testimony of Mr. Valenzuela; Testimony of Ms. Florence]. However, such

additional explanation or information may not always resolve a question to the satisfaction of either

party. Where a taxpayer’s application, or any part thereof is disallowed, the taxpayer is entitled to

file a protest, as Taxpayer did in this matter.

Even if there were some aspect of the Department’s evaluation that came within the

definition of “rule,” the Department’s implementation of the law in the absence of rules

promulgated under the State Rules Act would not be void absent some contradiction of the

controlling law. See Dir., Labor & Indus. Div., N.M. DOL v. Echostar Communs. Corp., 2006-

NMCA-047, ¶14, 139 N.M. 493, 134 P.3d 780, citing Tidewater Marine W., Inc. v. Bradshaw, 14

Cal.4th 557, 59 Cal.Rptr.2d 186, 927 P.2d 296 (1996) (“If, when we agreed with an agency’s

application of a controlling law, we nevertheless rejected that application simply because the agency

failed to comply with [required administrative procedures], then we would undermine the legal

force of the controlling law.”) Under the facts of this protest, the Hearing Officer perceives no

contradiction of the law.

As previously stated, Taxpayer’s evidence and arguments did not attempt to rebut the

Department’s underlying determinations which resulted in the partial denial of its Application.

In the Matter of MVT Services, LLC
Page 22 of 26
Taxpayer instead challenged the Department’s interpretation and implementation of the law.

However, Courts not only confer a greater weight to an agency’s interpretation of a statute, but

give a heightened degree of deference to an agency’s interpretation if the statute implicates

special agency expertise or reference to an agency’s policies. See Morningstar Water Users

Ass’n v. New Mexico Pub. Util. Comm’n, 1995-NMSC-062, ¶12, 120 N.M. 579, 904 P.2d 28.

In this case, the Department has determined that verifying whether or not a high-wage job

is new is essential for the purpose of determining whether a taxpayer is entitled to the Credit. The

Department’s perception of its duty to verify such information is reasonable and consistent with

its grant of authority provided in the statute, which also provides that “an eligible employer shall

apply to the taxation and revenue department on forms and in the manner prescribed by the

department.” See NMSA 1978, Section 7-9G-1 (J) (2013) (Emphasis Added).

An interpretation of the Act that restricts the Department’s ability to thoroughly

scrutinize the contents of an application is inconsistent with the plain meaning of the statute, and

would require that the Act be construed in favor of Taxpayer contrary to the directive in Team

Specialty.

For these reasons, and because Taxpayer has not carried the burden of proving that it was

entitled to the claimed credit, the protest should be denied.

CONCLUSIONS OF LAW

A. Taxpayer filed a timely, written protest to the Department’s partial denial of the

Application for Credit, and jurisdiction lies over the parties and the subject matter of this protest.

B. The Scheduling Hearing occurring on September 2, 2016 satisfied the 90-day

hearing requirement of NMSA 1978, Section 7-1B-8 (A).

C. Taxpayer did not establish an entitlement to the High Wage Jobs Tax Credit as to 23

In the Matter of MVT Services, LLC
Page 23 of 26
purported new high-wage jobs, representing 31 qualifying periods. See Team Specialty Prods. v.

N.M. Taxation & Revenue Dep’t, 2005-NMCA-020, ¶9, 137 N.M. 50, 107 P.3d 4 (Tax credits

are legislative grants of grace to a taxpayer that must be narrowly interpreted and construed

against a taxpayer).

For the foregoing reasons, Taxpayer’s protest IS DENIED.

DATED: March 23, 2018

Chris Romero
Hearing Officer
Administrative Hearings Office
P.O. Box 6400
Santa Fe, NM 87502

In the Matter of MVT Services, LLC
Page 24 of 26
NOTICE OF RIGHT TO APPEAL

Pursuant to NMSA 1978, Section 7-1-25 (2015), the parties have the right to appeal this

decision by filing a notice of appeal with the New Mexico Court of Appeals within 30 days of the

date shown above. If an appeal is not timely filed with the Court of Appeals within 30 days, this

Decision and Order will become final. Rule of Appellate Procedure 12-601 NMRA articulates

the requirements of perfecting an appeal of an administrative decision with the Court of Appeals.

Either party filing an appeal shall file a courtesy copy of the appeal with the Administrative

Hearings Office contemporaneous with the Court of Appeals filing so that the Administrative

Hearings Office may begin preparing the record proper. The parties will each be provided with a

copy of the record proper at the time of the filing of the record proper with the Court of Appeals,

which occurs within 14-days of the Administrative Hearings Office receipt of the docketing

statement from the appealing party. See Rule 12-209 NMRA.

In the Matter of MVT Services, LLC
Page 25 of 26
CERTIFICATE OF SERVICE

On March 23, 2018, a copy of the foregoing Decision and Order was submitted to the

parties listed below in the following manner:

First Class Mail Interdepartmental Mail

In the Matter of MVT Services, LLC
Page 26 of 26