{"id":4504,"date":"2014-12-29T09:23:00","date_gmt":"2014-12-29T16:23:00","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4504"},"modified":"2020-12-21T17:47:08","modified_gmt":"2020-12-22T00:47:08","slug":"torrance-county-counseling-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/29\/torrance-county-counseling-llc\/","title":{"rendered":"Torrance County Counseling, LLC"},"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\">12\/29\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-46_torrance_county_counseling_llc.pdf\">14-46<\/a><\/p>\n<p>On March 31, 2014, the Department issued two assessments to the Taxpayer for gross receipts tax and interest, for the tax periods from January 31, 2008 through July 31, 2010, and from June 30, 2008, through June 30, 2013.\u00a0 On June 9, 2014, the Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer filed gross receipts taxes for the 2005 and 2006 tax years, but later learned of deductions to which it was entitled. On February 23, 2007, the Taxpayer filed for refunds on the 2005 and 2006 tax years based on those deductions.\u00a0 The Taxpayer included payments made by Medicaid in its deductions at that time.\u00a0 On July 27, 2007, the Department sent a letter to the Taxpayer advising it that a recent change in law would affect the Taxpayer.\u00a0 The letter was regarding a double penalty option that had been repealed.\u00a0 The Taxpayer\u2019s request for refund was granted, and the Department issued a Notice of Refund and a check to the Taxpayer on September 14, 2007.\u00a0 The Taxpayer filed its gross receipts taxes for the following years, 2008 through 2013, claiming the same deductions indicated in the request for refund, and their deductions included payments made by Medicaid.\u00a0 At the hearing, the Taxpayer conceded that Medicaid payments were not eligible for the deduction and should have been included in taxable gross receipts.\u00a0 The Taxpayer argued that the letter on double penalty, along with the refund granted in 2007, amounted to a ruling, and the Department should be estopped from collecting against the Taxpayer.\u00a0 A ruling must meet certain criteria, including being a written statement interpreting specific statutes, reviewed by legal counsel, and signed by the secretary and counsel.\u00a0 The letter and granted refund do not meet the criteria to be considered a ruling, nor do they meet the requirements for estoppel.\u00a0 \u00a0The 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>12\/29\/2014 14-46 On March 31, 2014, the Department issued two assessments to the Taxpayer for gross receipts tax and interest, for the tax periods from January 31, 2008 through July 31, 2010, and from June 30, 2008, through June 30, 2013.\u00a0 On June 9, 2014, the Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer [&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-4504","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>Torrance County Counseling, LLC : 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\/2014\/12\/29\/torrance-county-counseling-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Torrance County Counseling, LLC : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"12\/29\/2014 14-46 On March 31, 2014, the Department issued two assessments to the Taxpayer for gross receipts tax and interest, for the tax periods from January 31, 2008 through July 31, 2010, and from June 30, 2008, through June 30, 2013.\u00a0 On June 9, 2014, the Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/29\/torrance-county-counseling-llc\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" 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