Suzanne Wood Bruckner
- SWB@sutinfirm.com
- Phone: (505) 883-3443
- Fax: (505) 855-9551
- Albuquerque Office
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 New Mexico tax law, including corporate income tax, sales and use (gross receipts and compensating) tax, property tax, and public finance. In her tax practice, she advises businesses with all aspects of New Mexico taxes, including tax planning, audit defense, administrative protests and litigation, refunds, tax credits and tax incentives. She consults on a variety of federal tax issues that affect business and government clients.
In her public finance practice, she advises about taxable and tax-exempt financings for public, and private and government clients.
Her general business practice involves formation and governance matters and contract preparation and review.
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
- “Council on State Taxation (COST) Fifty State Developments Summary Update – New Mexico,” co-authored annually with Robert J. Johnston, Sutin, Thayer & Browne
- “New Mexico Legislative Update,” New Mexico Society of Certified Public Accountants’ 2022 New Mexico Tax Conference, December 14, 2022, State Bar of New Mexico, Albuquerque, New Mexico. Co-presented with Richard Anklam, Executive Director, New Mexico Tax Research Institute
- Panelist, “Fearless Females: Women in Leadership,” New Mexico Society of Certified Public Accountants’ Albuquerque Women’s Summit, June 17, 2022, Albuquerque, New Mexico
- Panelist, “Settlement and Negotiation Workshop,” Multistate Tax Commission’s SALT Attorney Training, April 19, 2022, Albuquerque, New Mexico
- “Sales and Use Taxes: New Mexico for Practical Law,” authored and periodically updated
- “Updates from the Governor’s Tax Policy Advisory Committee and Tax Practitioner Advisory Committee,” October 15, 2020, presented to the Revenue Stabilization and Tax Policy Committee, Santa Fe, New Mexico. Co-presented with Stephanie Schardin Clarke, Cabinet Secretary, New Mexico Taxation and Revenue Department, and Richard Anklam, Executive Director, New Mexico Tax Research Institute
- “House Bill 6 Implementation and Unfinished Business,” July 25, 2019, testified before the Revenue Stabilization and Tax Policy Committee, Santa Fe, New Mexico
- “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
- Best Lawyers in America, Albuquerque Lawyer of the Year in Tax Law, 2018
- New Mexico Women of Influence, Albuquerque Business First, 2018
- Martindale-Hubbell Rating: AV Preeminent
- Chambers USA, Corporate/Commercial: Tax, 2016-present
- Best Lawyers in America, Tax Law, 2016-present; Public Finance Law, 2021
- Super Lawyers, 2014-2019, 2021
- Order of the Coif
Professional & Community Involvement
- New Mexico Chief Hearing Officer Selection Committee, Member, 2021-present
- New Mexico Public Accountancy Board appointee, 2021-present; Vice-Chair, 2022-present
- New Mexico Tax Practitioner Advisory Committee appointee
- New Mexico Chief Hearing Officer Selection Committee, Chair, 2015-2021
- New Mexico Tax Research Institute, Executive Committee Member, Board Member and Vice President
- Association of Commerce and Industry, Member, Taxation Policy Committee, Former Chair
- New Mexico Society of Certified Public Accountants, Member
- American Bar Association
- National Association of Bond Lawyers
- The Storehouse, New Mexico, Board Member and Treasurer
Representative Experience
Ms. Bruckner’s representative clients include corporations, State agencies, tribes, universities and other business concerns with New Mexico operations. Among other matters:
- Represents clients in formal hearings before the Independent Hearing Office on various tax issues.
- Represents the New Mexico Finance Authority on various matters.
- Advises and represents clients on New Mexico tax issues specific to various industries including but not limited to healthcare, government contracting, oil and gas, and manufacturing, with tax planning and structuring, audit defense, administrative protests, refunds, tax credits and tax incentives.
- Works with clients to structure contractual arrangements in a tax-efficient manner, including advising hospitals, nursing homes, government contractors and other businesses.
- Advises 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.
- Advises and assists 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.
- Drafts legislation and testifies as an expert before legislative committees.
- Advises and assists with negotiating an estimated filing agreement for New Mexico gross receipts and compensation taxes with New Mexico Tax and Revenue Department.
- Advises clients regarding various tribal taxes including possessory interest taxes.
“Excellent technical skills and credibility with taxing authorities.”