{"id":4429,"date":"2015-05-05T16:23:24","date_gmt":"2015-05-05T22:23:24","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4429"},"modified":"2026-04-11T13:31:44","modified_gmt":"2026-04-11T19:31:44","slug":"gail-stefl","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/05\/05\/gail-stefl\/","title":{"rendered":"Gail Stefl"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\">05\/05\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-15_gail_stefl.pdf\">15-15<\/a><\/p>\n<p>On October 29, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax period ending on December 31, 2013.\u00a0 On January 21, 2015, the Taxpayer filed a protest to the assessment.\u00a0 While the protest was pending, the Taxpayer conceded that the tax was due.\u00a0 She paid the tax principal and limited her protest to penalty and interest.\u00a0 In 2013, the Taxpayer was working on contract as a consultant.\u00a0 She knew that she should be paying gross receipts tax at that time.\u00a0 The Taxpayer failed to pay her gross receipts tax in 2013.\u00a0 The Taxpayer has lingering health and mental problems from an injury sustained in 2005.\u00a0 As a result, she has trouble focusing on more than one thing at a time and does not deal well with changes in routine.\u00a0 In 2013, the tax office where the Taxpayer usually went to pay her gross receipts tax was closed for a period of time for renovation.\u00a0 The Taxpayer argued that she was not trying to avoid paying taxes and that her failure to pay was due to stress and her medical conditions. The Taxpayer argued that she should not have to pay penalty because these factors caused her fail to pay her taxes, but she did not intentionally avoid them.\u00a0 The Hearing Officer found that, although these factors may have contributed to the Taxpayer\u2019s failure to file, they did not make her unable to pay her taxes.\u00a0 The Taxpayer\u2019s protest was denied.<\/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>05\/05\/2015 15-15 On October 29, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax period ending on December 31, 2013.\u00a0 On January 21, 2015, the Taxpayer filed a protest to the assessment.\u00a0 While the protest was pending, the Taxpayer conceded that the tax was due.\u00a0 She paid the [&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-4429","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>Gail Stefl : 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\/05\/05\/gail-stefl\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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