{"id":4189,"date":"2016-06-27T12:14:26","date_gmt":"2016-06-27T18:14:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4189"},"modified":"2026-04-11T13:29:08","modified_gmt":"2026-04-11T19:29:08","slug":"kinsey-construction","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/27\/kinsey-construction\/","title":{"rendered":"Kinsey Construction"},"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\">06\/27\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-30_kinsey_construction.pdf\">16-30<\/a><\/p>\n<p><span>On January 20, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2011 and December 31, 2012.\u00a0 On February 1, 2016, the Taxpayer protested the Department\u2019s assessment.\u00a0 The Taxpayer began its business, providing construction services in New Mexico, in 2002.\u00a0 On September 26, 2011, the Department informed the Taxpayer via letter that it would have to switch from quarterly reporting to monthly reporting because its monthly income was over the allowed threshold.\u00a0 The Taxpayer was also required to switch from paper to electronic filing.\u00a0 The Taxpayer indicated that, as a result of these changes, it struggled to accurately report and pay gross receipts taxes, although it did continue to file.\u00a0 Through its Schedule C mismatch program with the IRS, the Department detected that significantly more business income was reported on the Taxpayer\u2019s schedule C than was reported on CRS returns in New Mexico for the relevant period.\u00a0 The Taxpayer challenged the assessment of penalty and interest, mainly given what the Taxpayer believed was a lengthy delay in the Department\u2019s assessment.\u00a0 The only issues at protest are the timeliness of the assessment, and the assessment of interest and penalty.\u00a0 Section 7-1-18\u00a0NMSA\u00a01978 sets limits on the Department\u2019s ability to assess, and generally the Department has three years from the end of the calendar year in which the tax was due to assess.\u00a0 However, if a Taxpayer underreports a tax liability by more than 25%, as was the case here, the Department has six years from the end of the calendar year in which the tax was due to issue an assessment.\u00a0 The assessment was timely based on this provision.\u00a0 As for the interest and penalty, interest is mandatory pursuant to Section 7-1-67\u00a0NMSA\u00a01978, and pursuant to Section 7-1-69\u00a0NMSA\u00a01978, the Taxpayer is subject to penalty due to negligence as none of the indicators of\u00a0nonnegligence\u00a0were present.\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>06\/27\/2016 16-30 On January 20, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2011 and December 31, 2012.\u00a0 On February 1, 2016, the Taxpayer protested the Department\u2019s assessment.\u00a0 The Taxpayer began its business, providing construction services in New Mexico, in 2002.\u00a0 On [&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-4189","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kinsey Construction : 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\/06\/27\/kinsey-construction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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