Suzanne Wood Bruckner, a distinguished tax attorney, licensed New Mexico Certified Public Accountant, shareholder, and head of the Tax Law Division at Sutin, Thayer & Browne, APC. Brings a multidisciplinary perspective to sophisticated tax, public finance, and business matters through extensive experience in law, accounting, finance, government policy, and organizational leadership.

Advises corporations, state agencies, tribal entities, universities, healthcare organizations, government contractors, manufacturers, oil and gas companies, and other businesses on New Mexico taxation, including corporate income tax, gross receipts and compensating tax, property tax, tax planning and structuring, audit defense, administrative protests and litigation, refunds, tax credits, and economic development incentives.

Experienced in taxable and tax-exempt public finance transactions, business formation and governance, and contract structuring. Regularly participates in the development of New Mexico tax policy through legislative drafting, expert testimony, advisory committee work, and collaboration with governmental and private-sector stakeholders.

Prior to entering the practice of law, spent 10 years as a Certified Public Accountant with KPMG LLP and served as a Captain in the United States Army, with service in Korea, Germany, and Desert Storm.

    • “Council on State Taxation (COST) Fifty State Developments Summary Update – New Mexico,” co-authored annually with John A. Dragovits, Sutin, Thayer & Browne

    • “New Mexico Legislative Update,” New Mexico Society of Certified Public Accountants’ 2022 & 2023, 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 update

    • “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

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    • Best Lawyers in America®, 2021–2027

    • Best Lawyers in America®, Albuquerque Lawyer of the Year — Tax Law, 2018

    • Chambers USA, Corporate/Commercial: Tax, 2016–Present

    • Southwest Super Lawyers, 2014–2019; 2021–2026

    • Albuquerque Business First, New Mexico Women of Influence, 2018

    • Martindale-Hubbell® AV Preeminent® Rating

    • Order of the Coif

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    • New Mexico Public Accountancy Board — Appointee, 2021–Present; Vice Chair, 2022–2024; Chair, 2024–2026

    • New Mexico Chief Hearing Officer Selection Committee — Member and Former Chair; Chair, 2015–2021

    • New Mexico Tax Research Institute — Executive Committee Member, Board Member & Vice President

    • Association of Commerce and Industry — Taxation Policy Committee Former Chair

    • American Bar Association — Member

    • National Association of Bond Lawyers — Member

    • National Association of State Boards of Public Accountancy – Member, Regulatory Response Committee Member

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

Lead the firm's tax law practice and counsel public- and private-sector clients on sophisticated state and federal tax, public finance, transactional, and regulatory matters.

  • Advise corporations, state agencies, tribes, universities, healthcare organizations, government contractors, oil and gas companies, manufacturers, and other businesses operating in New Mexico.

  • Counsel clients regarding corporate income tax, gross receipts and compensating tax, property tax, and other New Mexico taxation matters.

  • Develop tax-efficient strategies for business transactions, organizational structures, contracts, financings, and capital projects.

  • Represent taxpayers in formal proceedings before the New Mexico Independent Hearing Office on a variety of tax matters.

  • Advise clients throughout tax audits, administrative protests, refund claims, litigation, and other disputes with taxing authorities.

  • Counsel clients regarding New Mexico tax credits, deductions, exemptions, and economic development incentives.

  • Advise healthcare organizations, nursing homes, government contractors, and other businesses on structuring contractual arrangements in a tax-efficient manner.

  • Counsel companies undertaking New Mexico projects financed through industrial revenue bonds, including analysis of gross receipts, compensating, and property tax exemptions and deductions.

  • Advise clients regarding taxable and tax-exempt public finance transactions.

  • Represent and advise the New Mexico Finance Authority on various matters.

  • Counsel clients regarding tribal taxation matters, including possessory interest taxes.

  • Advise on federal tax issues affecting businesses and governmental entities.

  • Assist clients with negotiating estimated filing agreements involving New Mexico gross receipts and compensating taxes with the New Mexico Taxation and Revenue Department.

  • Advise on business formation, corporate governance, and contract preparation and review.

Tax Policy & Legislative Advocacy

  • Participate extensively in the New Mexico legislative process involving state tax policy and taxpayer administration.

  • Draft proposed tax legislation and provide expert testimony before legislative committees.

  • Assist in developing and advancing legislation affecting New Mexico businesses and taxpayers.

  • Contributed to legislative efforts establishing a single sales factor for headquarters companies.

  • Participated in efforts to establish an independent administrative hearing office for tax disputes, contributing to the creation of a more independent appeals process for New Mexico taxpayers.

  • Work with government officials, policymakers, business organizations, and tax professionals to evaluate and advance state tax policy.

KPMG LLP | Albuquerque, New Mexico

Certified Public Accountant

Spent approximately 10 years with the international accounting firm KPMG LLP prior to entering the practice of law.

  • Provided accounting and tax services to business clients.

  • Advised businesses regarding taxation, financial reporting, economic development, and organizational matters.

  • Developed extensive accounting and financial experience that continues to inform legal counsel on complex tax and business transactions.