{"id":18227,"date":"2026-07-10T11:32:31","date_gmt":"2026-07-10T17:32:31","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=18227"},"modified":"2026-07-21T11:36:17","modified_gmt":"2026-07-21T17:36:17","slug":"william-gardner-dds-wiliam-gardner-dds-pa","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2026\/07\/10\/william-gardner-dds-wiliam-gardner-dds-pa\/","title":{"rendered":"William Gardner DDS \/ Wiliam Gardner DDS PA"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/26-07_William%20Gardner%20DDS.pdf\" target=\"_blank\" rel=\"noopener\">26-07<\/a><\/strong><\/p>\n<p style=\"font-weight: 400;\">In 2022, taxpayer entered a no contest plea to two counts of tax fraud. Under the Plea and Disposition Agreement, taxpayer personally agreed to pay $162,534.06 in restitution for unpaid gross receipts tax. The Department issued assessment notices, which the taxpayer protested, asserting that liability belonged to a limited liability corporation rather than to him individually. Both the Administrative Hearings Office and the Court of Appeals affirmed personal liability.<\/p>\n<p style=\"font-weight: 400;\">In this protest, the doctrine of res judicata barred the taxpayer from relitigating the validity of the personal assessment, as this issue had already been adjudicated. Accordingly, the protest was denied.<\/p>\n<p style=\"font-weight: 400;\">Additionally, taxpayer protested a Notice of Claim of Tax Lien for approximately $1,425. The Department established the validity of the lien through summary judgment, and taxpayer failed to demonstrate grounds for its release or extinguishment. The AHO upheld the lien as valid.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>26-07 In 2022, taxpayer entered a no contest plea to two counts of tax fraud. Under the Plea and Disposition Agreement, taxpayer personally agreed to pay $162,534.06 in restitution for unpaid gross receipts tax. The Department issued assessment notices, which the taxpayer protested, asserting that liability belonged to a limited liability corporation rather than to [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-18227","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>William Gardner DDS \/ Wiliam Gardner DDS PA : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2026\/07\/10\/william-gardner-dds-wiliam-gardner-dds-pa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"William Gardner DDS \/ Wiliam Gardner DDS PA : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"26-07 In 2022, taxpayer entered a no contest plea to two counts of tax fraud. 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