{"id":4538,"date":"2014-12-17T09:29:49","date_gmt":"2014-12-17T16:29:49","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4538"},"modified":"2026-04-11T13:31:48","modified_gmt":"2026-04-11T19:31:48","slug":"edward-chavez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/","title":{"rendered":"Edward Chavez"},"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\/17\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-40_edward_chavez.pdf\">14-40<\/a><\/p>\n<p>On August 21, 2014, the Department issued three assessments to Taxpayer, for gross receipts tax and interest for the tax periods ending December 31, 2008, 2009, and 2010.\u00a0 On August 28, 2014, the Taxpayer protested the assessments.\u00a0 During the years in question, the Taxpayer performed maintenance services on 14 homes that were part of an estate, as directed by the estate\u2019s personal representative.\u00a0 He would perform 20 to 30 hours of work per week, and received an hourly salary for his work.\u00a0 The estate considered the Taxpayer a contractor rather than an employee, and provided him with 1099-MISC\u2019s in 2008, 2009, and 2010, rather than W-2\u2019s.\u00a0 The Taxpayer did not have a CRS number, and was unaware of the gross receipts tax implications of the services he was performing.\u00a0 The Taxpayer\u2019s CPA did not inform him of his gross receipts tax obligations, and sent a letter to the Department acknowledging that failure.\u00a0 Through a tape match with the IRS, the Department detected that that the taxpayer had Schedule C income for 2008, 2009, and 2010.\u00a0 The Taxpayer fit the majority of the criteria under Regulation 3.2.105.7 NMAC, establishing that he was an independent contractor and not an employee.\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\/17\/2014 14-40 On August 21, 2014, the Department issued three assessments to Taxpayer, for gross receipts tax and interest for the tax periods ending December 31, 2008, 2009, and 2010.\u00a0 On August 28, 2014, the Taxpayer protested the assessments.\u00a0 During the years in question, the Taxpayer performed maintenance services on 14 homes that were part [&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-4538","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>Edward Chavez : 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\/17\/edward-chavez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Edward Chavez : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"12\/17\/2014 14-40 On August 21, 2014, the Department issued three assessments to Taxpayer, for gross receipts tax and interest for the tax periods ending December 31, 2008, 2009, and 2010.\u00a0 On August 28, 2014, the Taxpayer protested the assessments.\u00a0 During the years in question, the Taxpayer performed maintenance services on 14 homes that were part [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2014-12-17T16:29:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:31:48+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Edward Chavez\",\"datePublished\":\"2014-12-17T16:29:49+00:00\",\"dateModified\":\"2026-04-11T19:31:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/\"},\"wordCount\":261,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; Orders\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/\",\"name\":\"Edward Chavez : All NM Taxes\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#website\"},\"datePublished\":\"2014-12-17T16:29:49+00:00\",\"dateModified\":\"2026-04-11T19:31:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/12\\\/17\\\/edward-chavez\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Edward Chavez\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#website\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\",\"name\":\"NM Taxation and Revenue Department\",\"description\":\"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\",\"name\":\"New Mexico Taxation and Revenue Department\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/wp-content\\\/uploads\\\/sites\\\/9\\\/2020\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/wp-content\\\/uploads\\\/sites\\\/9\\\/2020\\\/10\\\/logo.png\",\"width\":180,\"height\":66,\"caption\":\"New Mexico Taxation and Revenue Department\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nmtaxationandrevenue\",\"https:\\\/\\\/en.wikipedia.org\\\/wiki\\\/New_Mexico_Taxation_and_Revenue_Department\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\",\"name\":\"admin@sks.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"caption\":\"admin@sks.com\"},\"sameAs\":[\"https:\\\/\\\/www.tax.newmexico.gov\"],\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/author\\\/adminsks-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Edward Chavez : All NM Taxes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/","og_locale":"en_US","og_type":"article","og_title":"Edward Chavez : All NM Taxes","og_description":"12\/17\/2014 14-40 On August 21, 2014, the Department issued three assessments to Taxpayer, for gross receipts tax and interest for the tax periods ending December 31, 2008, 2009, and 2010.\u00a0 On August 28, 2014, the Taxpayer protested the assessments.\u00a0 During the years in question, the Taxpayer performed maintenance services on 14 homes that were part [&hellip;]","og_url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/","og_site_name":"All NM Taxes","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_published_time":"2014-12-17T16:29:49+00:00","article_modified_time":"2026-04-11T19:31:48+00:00","author":"admin@sks.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin@sks.com","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/#article","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/"},"author":{"name":"admin@sks.com","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532"},"headline":"Edward Chavez","datePublished":"2014-12-17T16:29:49+00:00","dateModified":"2026-04-11T19:31:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/"},"wordCount":261,"publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization"},"articleSection":["Tax Decisions &amp; Orders"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/","name":"Edward Chavez : All NM Taxes","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#website"},"datePublished":"2014-12-17T16:29:49+00:00","dateModified":"2026-04-11T19:31:48+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/17\/edward-chavez\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/"},{"@type":"ListItem","position":2,"name":"Edward Chavez"}]},{"@type":"WebSite","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#website","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/","name":"NM Taxation and Revenue Department","description":"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.","publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization","name":"New Mexico Taxation and Revenue Department","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2020\/10\/logo.png","contentUrl":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2020\/10\/logo.png","width":180,"height":66,"caption":"New Mexico Taxation and Revenue Department"},"image":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nmtaxationandrevenue","https:\/\/en.wikipedia.org\/wiki\/New_Mexico_Taxation_and_Revenue_Department"]},{"@type":"Person","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532","name":"admin@sks.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","caption":"admin@sks.com"},"sameAs":["https:\/\/www.tax.newmexico.gov"],"url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/author\/adminsks-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts\/4538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/comments?post=4538"}],"version-history":[{"count":2,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts\/4538\/revisions"}],"predecessor-version":[{"id":4540,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts\/4538\/revisions\/4540"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/media?parent=4538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/categories?post=4538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/tags?post=4538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}