{"id":4213,"date":"2016-06-07T12:19:56","date_gmt":"2016-06-07T18:19:56","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4213"},"modified":"2026-04-11T13:29:09","modified_gmt":"2026-04-11T19:29:09","slug":"m-m-stores-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/07\/m-m-stores-inc\/","title":{"rendered":"M &#038; M Stores, Inc."},"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\/07\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-25_m&amp;m_stores_inc.pdf\">16-25<\/a><\/p>\n<p><span>On October 1, 2015, the Department issued five assessments to the Taxpayer.\u00a0 On October 8, 2015, the Department issued an additional nine assessments to the Taxpayer.\u00a0 Each of the fourteen assessments were for gross receipts tax, penalty and interest for a monthly CRS reporting period between March 2014 and April 2015.\u00a0 On October 20, 2015, the Taxpayer protested the assessments, asking for abatement of penalty because of a hospitalization.\u00a0 The Taxpayer did not dispute that it owed the assessed gross receipts tax principal and interest.\u00a0 The Taxpayer operates three gas stations and convenience stores in Albuquerque.\u00a0 In 2013 or 2014, the Taxpayer\u2019s manager and accountant, who is responsible for preparing and paying the Taxpayer\u2019s CRS returns, developed a medical condition that required significant medical testing, observation and procedures.\u00a0 The manager continued to work to ensure basic operations of the Taxpayer\u2019s business, but did let some business obligations slip.\u00a0 When the medical condition was stabilized in 2015, the accountant returned his focus to the Taxpayer\u2019s business.\u00a0 Although the health situation of the Taxpayer\u2019s manager was unfortunate, it was not enough to be able to abate penalty.\u00a0 To meet the requirements to abate penalty under Regulation 3.1.11.11 NMAC, the Taxpayer must also demonstrate an inability to procure the services of another person to prepare the return.\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\/07\/2016 16-25 On October 1, 2015, the Department issued five assessments to the Taxpayer.\u00a0 On October 8, 2015, the Department issued an additional nine assessments to the Taxpayer.\u00a0 Each of the fourteen assessments were for gross receipts tax, penalty and interest for a monthly CRS reporting period between March 2014 and April 2015.\u00a0 On October [&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-4213","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>M &amp; M Stores, Inc. : 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\/07\/m-m-stores-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M &amp; M Stores, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/07\/2016 16-25 On October 1, 2015, the Department issued five assessments to the Taxpayer.\u00a0 On October 8, 2015, the Department issued an additional nine assessments to the Taxpayer.\u00a0 Each of the fourteen assessments were for gross receipts tax, penalty and interest for a monthly CRS reporting period between March 2014 and April 2015.\u00a0 On October [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/07\/m-m-stores-inc\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-07T18:19:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:29:09+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/07\\\/m-m-stores-inc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/07\\\/m-m-stores-inc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"M &#038; 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