{"id":4519,"date":"2014-12-23T09:26:21","date_gmt":"2014-12-23T16:26:21","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4519"},"modified":"2026-04-11T13:31:48","modified_gmt":"2026-04-11T19:31:48","slug":"golf-new-mexico-golf-west","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/23\/golf-new-mexico-golf-west\/","title":{"rendered":"Golf New Mexico \/ Golf West"},"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\/23\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-43_golf_new_mexico_golf_west.pdf\">14-43<\/a><\/p>\n<p>On February 11, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest, for the tax years ending December 31, 2008 and December 31, 2009, after determining through a federal mismatch that the Taxpayer was a nonfiler.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 \u00a0The Taxpayer\u2019s owner explained that, due to depression issues in 2008 and 2009, she stopped filing gross receipts tax reports.\u00a0 She also explained that some money was mistakenly included in the federal returns, and the Taxpayer\u2019s gross receipts were actually less than the amounts assessed.\u00a0 The Department adjusted the assessments, and the Taxpayer no longer disputed the assessed gross receipts tax, but still wished to pursue the protest on the penalty and interest.\u00a0\u00a0 The Taxpayer argued that penalty should be abated, because the failure to pay taxes was because of the owner\u2019s depression.\u00a0 However, there was not sufficient evidence that this rendered her incapable of taxing care of the taxes, especially because she filed the federal returns.\u00a0 Interest is mandatory and was correctly assessed.\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>12\/23\/2014 14-43 On February 11, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest, for the tax years ending December 31, 2008 and December 31, 2009, after determining through a federal mismatch that the Taxpayer was a nonfiler.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 \u00a0The Taxpayer\u2019s [&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-4519","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>Golf New Mexico \/ Golf West : 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\/23\/golf-new-mexico-golf-west\/\" \/>\n<meta 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