Suzanne Wood Bruckner

Suzanne Wood Bruckner

SUZANNE WOOD BRUCKNER is head of the firm's tax law division, a licensed New Mexico CPA and a firm shareholder.

Her practice concentrates on all aspects of state and federal taxes, including public finance, corporate income tax, sales and use (gross receipts) tax, property tax, estate planning and general business law.

In her public finance practice, she advises about taxable and tax-exempt financings for public, private and government clients and contractors. She consults on a variety of federal tax issues that affect business and government clients.

In her tax practice, she advises businesses with tax planning, audit defense, administrative protests and litigation, refunds, tax credits and tax incentives.

Her general business practice involves formation and governance matters and contract preparation and review. She advises public and private clients about all types of compensation programs, welfare plans, qualified and nonqualified retirement, and retirement plans, including plan terminations.

Before joining the Sutin Firm, she worked as a certified public accountant for 10 years at KPMG LLP, an international accounting firm. She also served as a captain in the United States Army, serving in Korea, Germany and Desert Storm.

Admissions

  • New Mexico, 2005

Education

  • University of New Mexico Law School, 2005, J.D. magna cum laude
  • University of New Mexico, 1994, M.B.A.
  • St. Lawrence University, 1986, B.S. cum laude

Publications & Speeches

  • "Financing - Understanding and Utilizing NM's Public Tax Options for Business & Projects," October 29, 2014, 19th Annual New Mexico Infrastructure Finance Conference, Pojoaque, New Mexico.
  • "Gross Receipts Tax: Fundamentals and Strategies," August 13, 2014, National Business Institute, Inc., Albuquerque, New Mexico.
  • "Updates, Changes and Issues in New Mexico Tax Law," 2012 New Mexico Tax Conference, December 7, 2012, New Mexico CPA Foundation Continuing Professional Education, Albuquerque, New Mexico.
  • "Financial Statement Analysis: Understand and Interpret Financial Results for Better Management, Investment and Credit Decisions," December 2006 and 2007, Lorman Education Services, Albuquerque, New Mexico.
  • "Federal Contractors and New Mexico Gross Receipts Tax," November 10, 2006, Sutin, Thayer & Browne, A Professional Corporation, Albuquerque, New Mexico,
  • "The Pension Protection Act of 2006," Southern Pueblos Council Meeting, November 9, 2006.
  • "The Pension Protection Act of 2006," Eight Northern Indian Pueblos Council Governors Meeting, September 12, 2006.
  • "Accounting and Tax Issues for Businesses," September 14, 2001, Greater Albuquerque Chamber of Commerce, Albuquerque, New Mexico.
  • "Economic Development Issues -- Past and Future," June 6 and 12, 2001, KPMG Professionals State Tax Update, Albuquerque, New Mexico.
  • "Where is My Business Going: Tax and Accounting Issues for Structuring Your Business," February 22, 2001, Technology Ventures Corporation, Albuquerque, New Mexico.
  • "Tax Fundamentals," January 15-16, 2001, KPMG, Los Angeles, California.
  • "Technology Jobs Tax Credit," December 7, 2000, KPMG Professionals Seminar, Albuquerque, New Mexico.

Recognitions

  • Martindale-Hubbell Rating: AV Preeminent
  • Chambers, since 2016
  • Best Lawyers in America since 2016
  • Super Lawyers since 2014
  • Order of the Coif

Professional & Community Involvement

  • New Mexico Chief Hearing Officer Selection Committee, Chair
  • New Mexico Tax Research Institute, Executive Committee and Board Member
  • Association of Commerce and Industry, Member, Taxation Policy Committee, Former Chair
  • New Mexico Society of Certified Public Accountants, Member
  • UNM Anderson School of Management Foundation, Board Member, Recruiting and Nominating Committee Chair and Executive Committee Member
  • American Bar Association
  • National Association of Bond Lawyers
  • The Storehouse, New Mexico, Board Member

Representative Experience

Ms Bruckner's representative clients include corporations, State agencies, tribes, universities and other business concerns with New Mexico operations. Among other matters, she has:

  • Advised and represented clients on New Mexico tax issues specific to various industries including but not limited to healthcare, government contracting and manufacturing, with tax planning and structuring, audit defense, administrative protests, refunds, tax credits and tax incentives.
  • Worked with clients to structure contractual arrangements in a tax-efficient manner, including advising hospitals, nursing homes, government contractors and other businesses.
  • Advised companies with respect to New Mexico projects that use industrial revenue bonds to finance projects, including evaluating the availability of New Mexico gross receipts, compensating and property taxes exemptions and deductions, as well as New Mexico tax incentives, and assisting the companies with structuring the project in tax-efficient manner.
  • Evaluated and advised clients about the New Mexico tax impact of early terminations of projects.
  • Assisted with the Firm's representation of the New Mexico Finance Authority on various matters.
  • Represented a tribal business in a New Mexico unemployment insurance tax audit.
  • Advised various entities about their qualified retirement plans.
  • Advised a State agency on issues with the State health insurance premium tax and surtax issues.
  • Advised and assisted with the State’s legislative process for progress in tax law, including legislation enacting a single sales factor for headquarter companies and to establish an independent administrative hearing office for tax disputes, resulting in the creation of a fairer appeals process for New Mexico taxpayers.
  • Helped a client work with New Mexico’s Taxation and Revenue Department personnel to enter into an estimated filing agreement for New Mexico gross receipts and compensation taxes. 
  • Represented clients in tax administrative protests on various issues.
  • Advised clients regarding various tribal taxes.