{"id":4811,"date":"2014-05-27T12:56:54","date_gmt":"2014-05-27T18:56:54","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4811"},"modified":"2026-04-11T13:32:04","modified_gmt":"2026-04-11T19:32:04","slug":"joan-dewbre","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/05\/27\/joan-dewbre\/","title":{"rendered":"Joan Dewbre"},"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\/14-18_joan_dewbre.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-18<\/a><\/p>\n<p>On December 11, 2008, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest. \u00a0These assessments were for the tax periods ending December 31, 2005, and December 31, 2006. \u00a0The Taxpayer filed a protest to the assessments. \u00a0During the tax periods in question, the Taxpayer was working as a manager and supervisor at a medical center. \u00a0The Taxpayer was treated as an independent contractor by the medical center, and was issued 1099s. \u00a0The Taxpayer argued that she was supposed to be an employee of the organization that was selling her services to the medical center, she was not supposed to be an independent contractor. \u00a0However, the Taxpayer admitted that she was treated as an independent contactor. \u00a0She also did not obtain any NTTCs related to selling her services to the organization who sold them to the medical center. \u00a0The services sold to the medical center by the Taxpayer are taxable. \u00a0The Taxpayers 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 14-18 On December 11, 2008, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest. \u00a0These assessments were for the tax periods ending December 31, 2005, and December 31, 2006. \u00a0The Taxpayer filed a protest to the assessments. \u00a0During the tax periods in question, the Taxpayer was working as [&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-4811","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Joan Dewbre : 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\/05\/27\/joan-dewbre\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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