{"id":4449,"date":"2015-03-06T16:28:05","date_gmt":"2015-03-06T23:28:05","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4449"},"modified":"2020-12-21T16:50:25","modified_gmt":"2020-12-21T23:50:25","slug":"john-widell","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/03\/06\/john-widell\/","title":{"rendered":"John Widell"},"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\">03\/06\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-10_john_widell.pdf\"><span>15-10\u00a0<\/span><\/a><\/p>\n<p>On August 13, 2014, the Department issued four gross receipts tax assessments against the taxpayer for gross receipts tax, penalty and interest for the tax periods June 30, 2008 through December 31, 2008; April 1, 2009 through December 31, 2009; April 1, 2010 through December 31, 2010; and April 1, 2011 through December 31, 2011.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer is an attorney licensed in the state of New Mexico, who performed legal services outside of New Mexico during the tax periods.\u00a0 The Department made several abatements and adjustments to the Taxpayer\u2019s gross receipts tax liability based on evidence, including nontaxable transaction certificates, that he performed the legal services outside of New Mexico.\u00a0 After the abatements and adjustments, the Taxpayer had a remaining liability for the 2009 and 2010 tax periods.\u00a0 At the hearing, the Taxpayer withdrew his protest for the 2009 tax year and plans to work with the Department to provide evidence that the receipts for that period were from services performed out of state.\u00a0 During the 201 tax period, the Taxpayer was also the sole proprietor of a band, who performed services for several bars in Santa Fe during the tax period in 2010.\u00a0 The Taxpayer did not register the band with the Department and the band was a nonfiler for the tax period at issue.\u00a0 The Taxpayer received payment from the bars by check, he would then cash the checks and distribute all of the money to the band members, and not retain any for himself.\u00a0 The Taxpayer argued that he received the receipts in a disclosed agency capacity and was entitled to the exemption from gross receipts tax pursuant to Section 7-9-3.5 (A)(3)(f) NMSA 1978, and Regulation 3.2.1.19(C)(1) NMAC.\u00a0 The hearing officer determined that the Taxpayer did not fit the criteria set forth for disclosed agency, and the Taxpayer was liable for the assessed gross receipts tax, penalty and interest.\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>03\/06\/2015 15-10\u00a0 On August 13, 2014, the Department issued four gross receipts tax assessments against the taxpayer for gross receipts tax, penalty and interest for the tax periods June 30, 2008 through December 31, 2008; April 1, 2009 through December 31, 2009; April 1, 2010 through December 31, 2010; and April 1, 2011 through December [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-4449","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>John Widell : 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\/03\/06\/john-widell\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"John Widell : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/06\/2015 15-10\u00a0 On August 13, 2014, the Department issued four gross receipts tax assessments against the taxpayer for gross receipts tax, penalty and interest for the tax periods June 30, 2008 through December 31, 2008; 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