05/08/2002 02-13 The Taxpayer owned a paint and body shop from 1997 to 1999. When the Taxpayer started his business, he hired an accountant to advise him of his tax responsibilities and to file his gross receipts tax returns. The accountant told the Taxpayer he could...
05/06/2002 02-12 In February 1996 and April 1998, the Department assessed the Taxpayer for unpaid gross receipts taxes, plus penalty and interest. The Taxpayer did not file a protest to either of these assessments. In March 2001, the Department sent the Taxpayer a...
04/18/2002 02-11 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of gross receipts, compensating and withholding taxes (“CRS taxes”). The Taxpayer was one month and three days late paying CRS taxes due for the...
04/17/2002 02-10 The Taxpayer contracted with United States Postal Service (USPS) to deliver mail along a highway contract route. Although the USPS told the Taxpayer she would owe gross receipts tax on her contract receipts, the Taxpayer chose to ignore this advice...
04/11/2002 02-08 The Taxpayer operated a day care facility in New Mexico from 1995 to 2001. He provided meals and day care services some of which were paid for by government programs administered by the New Mexico Children, Youth and Families Department (CYF). The...
04/04/2002 02-09 In March 2000, the Taxpayer filed a 1999 New Mexico personal income tax return (PIT-1) along with a Schedule PIT-ADJ. The Taxpayer mistakenly claimed a deduction on the PIT-ADJ that is available to persons over the age of 65 whose adjusted gross...
03/07/2002 02-07 The Taxpayers filed a joint federal income tax return in 1996, reporting income each of them had earned during the year on separate Schedule C's. The husband was registered with the Department to report and pay New Mexico gross receipts tax on his...
03/04/2002 02-06 The Taxpayer is in the business of providing oilfield services. The Taxpayer's office manager filed regular returns to report fuel taxes due to New Mexico, which are administered pursuant to the terms of the International Fuel Tax Agreement (IFTA)....
02/19/2002 02-05 The Taxpayer began business as a chiropractor in 1981. In 1992, due to a series of personal setbacks, the Taxpayer became unable to keep up with his business and make his tax payments in a timely manner. He filed for Chapter 13 bankruptcy and entered...
01/15/2002 02-04 In 1996, the Taxpayer worked as an independent contractor providing home health care services. She was not aware that New Mexico gross receipts tax was due on her income. After receiving information from the Internal Revenue Service concerning...