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If the caller is threatening you, contact local law enforcement.
Source: N.M. Taxation and Revenue
SANTA FE – The Taxation and Revenue Department reminds the public that if they receive a telephone call or email about a tax or motor vehicle issue where the caller or writer is threatening, demanding payment, or is offering you a service in exchange for money, it is likely a scam.

The public is encouraged to hang up the phone and report the number or send a copy of the letter to the department by going to the department’s website https://www.tax.newmexico.gov/ and selecting “Report Tax Fraud” or “Report Motor Vehicle Fraud” on the contact us page.
If the caller is threatening you, contact local law enforcement.
The Taxation and Revenue Department does not call individuals that have not already reached out to the department for assistance.
If you receive a letter requesting additional information and you are not certain if the letter has come from the department visit our https://tap.state.nm.us/Tap and follow the letter’s instruction on where to input information.
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Make sure that the website is the department’s official website by going to https://www.tax.newmexico.gov/ and selecting Online Services and then Taxpayer Access Point TAP.
All letters from the department have an official letterhead and contain information about what steps the individual takes to receive the letter, if any further action needs to be taken, and if there are any remedies that have to be taken.