{"id":4333,"date":"2015-12-29T15:54:59","date_gmt":"2015-12-29T22:54:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4333"},"modified":"2026-04-11T13:30:05","modified_gmt":"2026-04-11T19:30:05","slug":"larry-j-gonzales","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/12\/29\/larry-j-gonzales\/","title":{"rendered":"Larry J. Gonzales"},"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\">12\/29\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-41_larry_j_gonzales.pdf\">15-41<\/a><\/p>\n<p><span>On April 27, 2015, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for CRS reporting periods from January 1, 2008 through December 31, 2011.\u00a0 On June 8, 2015, the Taxpayer protested the assessments.\u00a0 The Taxpayer is employed as a math and physical education teacher with Albuquerque Public Schools (APS). Over his thirty years at APS, the Taxpayer has also been employed as a basketball coach and athletic director for the school where he works.\u00a0 During the relevant period, APS had an arrangement with the Albuquerque Youth Basketball League (AYBL) whereby the organization could use APS facilities for practices and sports events not otherwise part of APS\u2019 formal athletics programming.\u00a0 APS would only allow AYBL to use their facilities if an APS employee was present.\u00a0 As part of his job as the athletic director, and at the direction of the school\u2019s principal, the Taxpayer was responsible for supervising school and sports activities in the school gym.\u00a0 The Taxpayer opened the facility, monitored the practice\/activity, and closed the facility at the conclusion of the event when AYBL used the gym at his school.\u00a0 This activity occurred approximately five months a year, one to four times a week.\u00a0 AYBL paid the Taxpayer for his time on a weekly basis, and provided the Taxpayer with a 1099-MISC at the end of the year.\u00a0 In the summer, the Taxpayer also served as a teacher-chaperone on one overseas student trip per year with an APS Board approved educational program.\u00a0 At the end of the trip, the Taxpayer is paid by that program, and is also provided with a 1099-MISC at the end of the year.\u00a0 The Taxpayer receives a W-2 from APS for his annual teacher wages.\u00a0 The Taxpayer\u2019s accountant prepared the Taxpayer\u2019s returns for each of the relevant years.\u00a0 The Taxpayer did not file or pay gross receipts tax in any of the relevant years because he did not believe he was engaged in business, and he thought all his income was earned within the scope of his employment with APS.\u00a0 The Taxpayer did report and pay income tax on all of the 1099-MISC income listed on his federal Schedule C each year, and the Department issued the assessments as a result of detecting the mismatch between the federal Schedule C income reported and the lack of CRS reporting.\u00a0 The Department abated the assessed penalty prior to the hearing on this issue.\u00a0 The Hearing Officer found that, under Regulation 3.2.105.7 NMAC, the Taxpayer established that he was acting as an employee of APS in his monitoring of the gym facilities.\u00a0 In regard to the receipts from the once a year overseas trip, the Taxpayer was not engaged in business and his receipts are exempt under Section 7-9-28 NMSA 1978, as isolated and occasional. The Taxpayer\u2019s protest was granted.<\/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>12\/29\/2015 15-41 On April 27, 2015, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for CRS reporting periods from January 1, 2008 through December 31, 2011.\u00a0 On June 8, 2015, the Taxpayer protested the assessments.\u00a0 The Taxpayer is employed as a math and physical education teacher with Albuquerque [&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-4333","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>Larry J. 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