{"id":4802,"date":"2014-05-27T12:55:47","date_gmt":"2014-05-27T18:55:47","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4802"},"modified":"2020-12-21T17:38:09","modified_gmt":"2020-12-22T00:38:09","slug":"johnny-and-phuong-nguyen","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/05\/27\/johnny-and-phuong-nguyen\/","title":{"rendered":"Johnny and Phuong 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\">05\/27\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-17_johnny%20and%20phuong%20nguyen%20amended.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-17<\/a><\/p>\n<p>The Taxpayer worked as a nail technician at a salon in New Mexico. \u00a0The Taxpayer was registered with the Department for gross receipts tax purposes. \u00a0All of the services rendered by the Taxpayer occurred at the salon. \u00a0The owner of the salon controlled the work and schedule of the salon, and issued regular paychecks. \u00a0The owner paid the Taxpayer commission and issued 1099s at the end of the tax year. \u00a0On March 1, 2013, the Department mailed a notice of limited scope audit commencement to the Taxpayer. \u00a0The Department also mailed a reminder notice and a notice of potential assessment. \u00a0No reply was ever received from the Taxpayer. \u00a0On May 30, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period ending December 31, 2008. \u00a0The Taxpayer took steps to resolve the situation, including obtaining a nontaxable transaction certificate (NTTC) from his employer, but this NTTC was obtained approximately a month after the mandatory deadline. \u00a0On June 24, 2013, the Taxpayer filed a formal protest to the assessment. \u00a0At the hearing the Taxpayer, along with salon owner, who appeared as a witness, argued that the Taxpayer was an employee, rather than an independent contractor. \u00a0However, no evidence was presented that would indicate that the Taxpayer was not an independent contractor. \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>05\/27\/2014 14-17 The Taxpayer worked as a nail technician at a salon in New Mexico. \u00a0The Taxpayer was registered with the Department for gross receipts tax purposes. \u00a0All of the services rendered by the Taxpayer occurred at the salon. \u00a0The owner of the salon controlled the work and schedule of the salon, and issued regular [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4802","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 - 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