{"id":3530,"date":"2019-07-16T16:27:17","date_gmt":"2019-07-16T22:27:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=3530"},"modified":"2026-04-11T13:27:41","modified_gmt":"2026-04-11T19:27:41","slug":"online-radiology","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2019\/07\/16\/online-radiology\/","title":{"rendered":"Online Radiology"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">07\/16\/2019<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/19-17%20Online%20Radiology.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">19-17<\/a><\/p>\n<p><span>On October 23, 2017, the Department assessed the Taxpayer $309,185.49 in gross receipts tax, penalty, and interest. On January 20, 2018, the Taxpayer through a representing CPA firm formally protested the assessment. The main issued presented in this protest was whether the Taxpayer\u2019s receipts characterized as \u201ccash collections guarantee\u201d or \u201cstipend\u201d were subject to gross receipts tax. Representation for the Taxpayer used both terms interchangeably and argued that these payments represented compensation only for making itself available for on-call and after-hours services and was \u201cpayment for services not performed\u201d and therefore not gross receipts. The Taxpayer, headquartered in California, provides radiology services for rural health care facilities and has agreements to provide these services to health care facilities in rural areas of New Mexico. The Taxpayer divided revenue characterized as stipend or cash collections guarantee separately from the other revenue it received. This money was paid by the health care facilities and not by patients or insurance companies and was intended, the Taxpayer said, as compensation for the afterhours coverage and other contractual obligations. The Taxpayer also argued that the compensation was intended to provide a financial incentive to the Taxpayer to contract with rural New Mexico health care facilities. Some of the contracts with the facilities, though, did identify this money as payment for providing services. The difficultly in deciding the case, the Hearing Officer said, lay in the lack of evidence provided to support the Taxpayer\u2019s position. Much of the evidence presented relied on information obtained from individuals who were not called upon to testify and this severely diminished the credibility of the evidence. The Hearing Officer found that the Taxpayer\u2019s one witness, the representing CPA, lacked the personal, first-hand knowledge of the Taxpayer\u2019s business operations during the periods relevant to the protest. Under statute the Taxpayer has the burden to overcome the presumed correctness of the Department\u2019s assessment. The Taxpayer, then, must present sufficient countervailing evidence in order for the Department to abate the amount owed. The evidence presented was far too little. This having been decided the Hearing Officer ordered the assessment to be paid and the protest denied.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>07\/16\/2019 19-17 On October 23, 2017, the Department assessed the Taxpayer $309,185.49 in gross receipts tax, penalty, and interest. On January 20, 2018, the Taxpayer through a representing CPA firm formally protested the assessment. The main issued presented in this protest was whether the Taxpayer\u2019s receipts characterized as \u201ccash collections guarantee\u201d or \u201cstipend\u201d were subject [&hellip;]<\/p>\n","protected":false},"author":1,"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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-3530","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Online Radiology : 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\/2019\/07\/16\/online-radiology\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Online Radiology : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"07\/16\/2019 19-17 On October 23, 2017, the Department assessed the Taxpayer $309,185.49 in gross receipts tax, penalty, and interest. 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