1998

04/17/1998 98-21 TP claimed that she was an employee and that her receipts were wages and exempt under Section 7-9-17. TP argued that there would be a double taxation if she were assessed for the GRT on her receipts. Protest denied. Back to Tax Decisions &...

04/14/1998 98-19 TP argued that he was a partner to a partnership and his receipts were distributions of partnership profits and not subject to the GRT. TP also argued that he was selling construction services which were deductible under 7-9-52 and that to deny this...

04/10/1998 98-18 TP was engaged in business in NM as a Chiropractor. The TP had retired his CRS registration number some years ago and had not reported or paid gross receipts tax or income tax on his receipts or income from performing chiropractic services. The...

04/06/1998 98-17 TP claimed that he was an employee and therefore his income was exempt from GRT. TP also argued that since he relied on advice from a department employee and that it took three years to receive an assessment that the department should be estopped from...

04/02/1998 98-16 TP received a 5% or receipts royalty payment and 4% of receipts advertising fee from its NM franchisees upon which the department assessed gross receipts tax. TP argued that as an out-of-state corporation, it was neither engaged in business in NM nor...

03/27/1998 98-15 TP incorrectly filed a NM personal income tax return. Through the department’s sharing agreement with IRS a discrepancy was found between the federal and state returns. TP amended the NM return and remitted the additional tax due. TP...

03/18/1998 98-14 TP made an ACH payment after the due date. TP argued that interest should not be imposed because they acted reasonable in attempting to pay their taxes. TP also argued that they were not negligent and therefore penalty should not be imposed. Protest...

03/11/1998 98-13 TP claimed that she was unaware that her activities were subject to the GRT and had she known about the liability the taxes would have been paid. TP claims that to impose penalty and interest on her would cause hardship. TP was found to be negligent....

03/11/1998 98-12 TP amended their federal income tax return and failed to amend their NM personal income tax return. TP was assessed for additional tax plus penalty and interest. TP objected to the assessment of penalty and interest because the department did not...

03/11/1998 98-11 TP was held liable for 50% fraud penalty. Evidence established the TP’s officers were aware of the GRT, knew they would be liable for payment of GRT if the corporation maintained a presence in NM and knowingly misrepresented the...