{"id":4397,"date":"2015-07-15T16:11:34","date_gmt":"2015-07-15T22:11:34","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4397"},"modified":"2026-04-11T13:30:08","modified_gmt":"2026-04-11T19:30:08","slug":"francis-j-brown","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/07\/15\/francis-j-brown\/","title":{"rendered":"Francis J. Brown"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default”][et_pb_row _builder_version=”4.6.6″ _module_preset=”default”][et_pb_column _builder_version=”4.6.6″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.6.6″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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07\/15\/2015<\/div>\n<\/div>\n
\n

15-24<\/a><\/p>\n

On December 16, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1, 2011 through December 31, 2011.\u00a0 The Taxpayer filed protests to the assessments.\u00a0 The Taxpayer has been collecting disability for several years.\u00a0 At some point after becoming disabled, the Taxpayer began doing work at his local church parish.\u00a0 At some point in 2007 or 2008, the priest requested that the Taxpayer oversee some construction and restoration projects that the church was undertaking.\u00a0 The priest offered to compensate the Taxpayer for his services, and the Taxpayer accepted.\u00a0 The Taxpayer did this for several years, including 2009, 2010 and 2011.\u00a0\u00a0 The church paid the Taxpayer and the other individuals who worked on the projects.\u00a0 The church issued 1099s to some of the workers, and W2s to others.\u00a0 The Taxpayer was issued 1099s for 2009, 2010 and 2011.\u00a0 The Taxpayer included the income listed on the 1099s in his personal income taxes, but was not filing or paying gross receipts taxes.\u00a0\u00a0 The Taxpayer argues that he was an employee of the church, and not an independent contractor who would be subject to gross receipts tax.\u00a0 Though the Taxpayer claimed to be an employee of the church, but several factors showed that he was an independent contractor.\u00a0 These factors include\u00a0 that he was given 1099s, showed that he was able to retain or dismiss some workers without approval of the church, and that the church did not withhold tax from his pay, pay FICA, cover the Taxpayer under workman\u2019s compensating, or pay unemployment insurance, do not support that the Taxpayer was an employee of the church.\u00a0 The Taxpayer was an independent contractor and gross receipts tax did apply to his receipts for performing services for the church.\u00a0 The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

07\/15\/2015 15-24 On December 16, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1, 2011 through December 31, 2011.\u00a0 The Taxpayer filed protests to the assessments.\u00a0 […]<\/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-4397","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nFrancis J. Brown : 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\/2015\/07\/15\/francis-j-brown\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Francis J. Brown : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"07\/15\/2015 15-24 On December 16, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1, 2011 through December 31, 2011.\u00a0 The Taxpayer filed protests to the assessments.\u00a0 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/07\/15\/francis-j-brown\/\" \/>\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=\"2015-07-15T22:11:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:30:08+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=\"2 minutes\" \/>\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\\\/2015\\\/07\\\/15\\\/francis-j-brown\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2015\\\/07\\\/15\\\/francis-j-brown\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Francis J. 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