{"id":4524,"date":"2014-12-23T09:27:19","date_gmt":"2014-12-23T16:27:19","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4524"},"modified":"2020-12-21T17:46:09","modified_gmt":"2020-12-22T00:46:09","slug":"kevin-h-pham-dba-pro-nails","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/23\/kevin-h-pham-dba-pro-nails\/","title":{"rendered":"Kevin H. Pham dba Pro Nails"},"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 id=\"_6a6b25c61de0495889c3e4fc324944bd_ctl01_ctl09_ListViewItemControl_4\" class=\"blogItem\"><\/div>\n<div id=\"_6a6b25c61de0495889c3e4fc324944bd_ctl01_ctl09_ListViewItemControl_5\" class=\"blogItem\">\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\/14-42_kevin_pham_dba_pro_nails.pdf\">14-42<\/a><\/p>\n<p>On June 6, 2014, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest, for the tax years ending December 31, 2008, 2009, 2010 and 2011.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 \u00a0The Taxpayer is a nail tech, providing nail services at two different nail salons during the relevant period.\u00a0 The Taxpayer set his own hours at both salons, was paid with weekly checks from which no tax was withheld, and was provided with 1099 Forms for the income received. The Taxpayer argued that he was an employee of the salons, but the evidence was contrary to this claim and therefore the Taxpayer failed to establish that he was an employee. \u00a0The Department detected that the Taxpayer had reported Schedule C income on his federal returns, but had not reported or paid any gross receipts tax.\u00a0 In February 2014, the Department sent the Taxpayer a Notice of Limited Scope Audit Commencement, which advised him that he had 60 days, until April 22, 2014, to produce any nontaxable transaction certificates (NTTCs) necessary to support any claimed deductions.\u00a0 The Taxpayer did not provide the Department with any NTTCs executed by that deadline. The Taxpayer later did receive untimely NTTCs from the salons.\u00a0 However, because the Taxpayer did not have the necessary NTTCs by the deadline, the Department properly denied the claimed sale of services for resale deduction and issued the assessments.\u00a0 The Taxpayer also argued that the salons had paid the gross receipts tax on his receipts..\u00a0 However, there was no evidence of the salons having paid gross receipts taxes on his behalf.\u00a0 The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\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 14-42 On June 6, 2014, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest, for the tax years ending December 31, 2008, 2009, 2010 and 2011.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 \u00a0The Taxpayer is a nail tech, providing nail services at two different nail salons [&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-4524","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>Kevin H. 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