{"id":4123,"date":"2016-09-30T11:53:47","date_gmt":"2016-09-30T17:53:47","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4123"},"modified":"2026-04-11T13:29:04","modified_gmt":"2026-04-11T19:29:04","slug":"anthony-martinez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/09\/30\/anthony-martinez\/","title":{"rendered":"Anthony Martinez"},"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\">09\/30\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-48_anthony_martinez.pdf\">16-48<\/a><\/p>\n<p><span>On April 27, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.\u00a0 On May 13, 2016, the Taxpayer filed a protest.\u00a0 A healthcare company was providing services to the Taxpayer\u2019s grandfather through a federal program.\u00a0 The Taxpayer was working as an independent contractor for the healthcare company so that he could be paid for providing services to his grandfather.\u00a0 The healthcare company issued\u00a01099s\u00a0to the Taxpayer.\u00a0 In 2013, the Taxpayer\u2019s grandfather became dissatisfied with the healthcare company and switched to another provider.\u00a0 The Taxpayer also ceased being an independent contractor to that healthcare company and began working as an independent contractor for the new provided so that he could continue to help his grandfather.\u00a0 The Taxpayer and the first healthcare company became involved in a lawsuit at some point after the split, and there has been some animosity between them.\u00a0 The Department audited the Taxpayer because of a mismatch it found between business income on his federal tax return and no gross receipts reported to New Mexico.\u00a0 The Taxpayer received the audit notice that informed him he had 60 days to obtain any necessary nontaxable transaction certificates (NTTCs) needed to support any claimed deductions.\u00a0 The Taxpayer contacted the healthcare company and was told that the company paid gross receipts tax on the services he provided, but refused to provide any proof of tax payments or provide an\u00a0NTTC.\u00a0 The Taxpayer was providing services and had receipts that were subject to the gross receipts tax.\u00a0 Because the Taxpayer was not in possession of the necessary\u00a0NTTC, he was not entitled to take a deduction.\u00a0 The Taxpayer was also unable to prove that the healthcare company paid gross receipts tax on his behalf.\u00a0 The hearing officer found that the Taxpayer was properly assessed.\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>09\/30\/2016 16-48 On April 27, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.\u00a0 On May 13, 2016, the Taxpayer filed a protest.\u00a0 A healthcare company was providing services to the Taxpayer\u2019s grandfather through a federal program.\u00a0 The Taxpayer [&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-4123","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>Anthony Martinez : 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\/09\/30\/anthony-martinez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anthony Martinez : All 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