{"id":4107,"date":"2016-11-14T11:46:42","date_gmt":"2016-11-14T18:46:42","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4107"},"modified":"2026-04-11T13:29:04","modified_gmt":"2026-04-11T19:29:04","slug":"emily-w-metzloff","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/11\/14\/emily-w-metzloff\/","title":{"rendered":"Emily W. Metzloff"},"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 _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">11\/14\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-52_emily_w_metzloff.pdf\">16-52<\/a><\/p>\n<p><span>On July 29, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2012 through December 31, 2013.\u00a0 This assessment came about after the Department detected a mismatch between income reported by the Taxpayer on her federal Schedule C and her not having filed gross receipts tax.\u00a0 By correspondence dates August 16, 2016, the Taxpayer\u2019s CPA requested on behalf of the Taxpayer that the Department waive the assessed penalty.\u00a0 The Department accepted this correspondence as a formal protest.\u00a0 During the period at issue, the Taxpayer worked as an independent contractor, editing text for clients for publication on the internet.\u00a0 The Taxpayer did not protest the assessment of principal or interest, only the assessment of penalty.\u00a0 The Taxpayer resided in New Mexico during the periods at issue, and used a CPA in New York to prepare her income taxes.\u00a0 In response to the assessment, the CPA wrote in his correspondence that because they were not aware of the gross receipts tax, they could not properly advise the client and he asked that the penalty be waived.\u00a0 The Taxpayer never consulted with a tax professional based in New Mexico.\u00a0 Penalty may only be abated when a Taxpayer is able to show that he or she was not negligent in failing to file.\u00a0 Pursuant to the definition of negligence in Regulation 3.1.11.10\u00a0NMAC, the Taxpayer was negligent in failing to report and pay gross receipts tax.\u00a0 Regulation 3.1.11.11\u00a0NMAC\u00a0provides other grounds for abatement of penalty in certain circumstances, but again the Taxpayer was unable to show non-negligence.\u00a0 The Taxpayer\u2019s protest was 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>11\/14\/2016 16-52 On July 29, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2012 through December 31, 2013.\u00a0 This assessment came about after the Department detected a mismatch between income reported by the Taxpayer on her federal Schedule C and her not having [&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-4107","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>Emily W. Metzloff : 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\/2016\/11\/14\/emily-w-metzloff\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Emily W. 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