{"id":4934,"date":"2013-12-02T13:28:17","date_gmt":"2013-12-02T20:28:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4934"},"modified":"2026-04-11T13:32:07","modified_gmt":"2026-04-11T19:32:07","slug":"new-mexico-orthopedic-association","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/12\/02\/new-mexico-orthopedic-association\/","title":{"rendered":"New Mexico Orthopedic Association"},"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\/02\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-37_nm_orthopedic.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-37<\/a><\/p>\n<p>For the February, March and April 2013 periods, the Taxpayer remitted gross receipts tax to the Department, but did not file CRS-1 Forms. \u00a0When this error was discovered, the Taxpayer filed the CRS-1 Forms on June 14, 2013. \u00a0On July 8, 2013, the Department issued three assessments to the Taxpayer for late-filing penalties for February, March and April 2013. \u00a0The Taxpayer filed a protest to the assessments. \u00a0The Taxpayer admitted that the returns were filed after the deadlines, but argued that the Department never notified the Taxpayer of the option of entering into a managed audit agreement to avoid the assessment of penalty. \u00a0The hearing officer found that the managed audit provisions do not apply to the Taxpayer. \u00a0The returns for the periods in question were filed late and the penalty was appropriately assessed. \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>12\/02\/2013 13-37 For the February, March and April 2013 periods, the Taxpayer remitted gross receipts tax to the Department, but did not file CRS-1 Forms. \u00a0When this error was discovered, the Taxpayer filed the CRS-1 Forms on June 14, 2013. \u00a0On July 8, 2013, the Department issued three assessments to the Taxpayer for late-filing penalties [&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-4934","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>New Mexico Orthopedic Association : 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\/2013\/12\/02\/new-mexico-orthopedic-association\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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