{"id":4785,"date":"2014-06-03T12:53:25","date_gmt":"2014-06-03T18:53:25","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4785"},"modified":"2026-04-11T13:32:04","modified_gmt":"2026-04-11T19:32:04","slug":"thu-hong-nguyen","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/06\/03\/thu-hong-nguyen\/","title":{"rendered":"Thu Hong Nguyen"},"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\">06\/03\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-20_thu_hong_nguyen.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-20<\/a><\/p>\n<p>On February 1, 2013, the Department issued two assessments to the Taxpayer, one for the tax year ending December 31, 2008, the other for the tax year ending December 31, 2009, for gross receipts tax, penalty and interest. \u00a0During the tax years in question, the Taxpayer worked as a nail technician for two salons in New Mexico. \u00a0The Taxpayer received commissions for her work, and was issued 1099s at the end of the tax year. \u00a0On June 25, 2012, the Department mailed a notice of limited scope audit commencement to the Taxpayer because of a Schedule C mismatch. \u00a0The notice informed the Taxpayer that she had 60 days to produce any nontaxable transaction certificates (NTTCs) necessary to support claimed deductions. \u00a0The Taxpayer called the Department regarding the notice, and was told to obtain the proper NTTCs. \u00a0The Taxpayer did not obtain any NTTCs by the deadline. \u00a0On February 26, 2013, well after the deadline, and after the assessment had been issued, the salons that the Taxpayer provided services for resale executed Type 5 NTTCs to the Taxpayer. \u00a0On March 1, 2013, the Taxpayer filed a protest to the assessment. \u00a0Based upon the evidence provided, the Taxpayer was engaged in business during the period in question, and worked as an independent contractor for these nail salons. \u00a0The Taxpayer did not timely possess NTTCs to support a deduction of the sale of a service for resale. \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>06\/03\/2014 14-20 On February 1, 2013, the Department issued two assessments to the Taxpayer, one for the tax year ending December 31, 2008, the other for the tax year ending December 31, 2009, for gross receipts tax, penalty and interest. \u00a0During the tax years in question, the Taxpayer worked as a nail technician for two [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4785","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 - 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