{"id":5106,"date":"2013-07-31T14:06:52","date_gmt":"2013-07-31T20:06:52","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5106"},"modified":"2026-04-11T13:32:23","modified_gmt":"2026-04-11T19:32:23","slug":"kevin-st-john","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/07\/31\/kevin-st-john\/","title":{"rendered":"Kevin St. John"},"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\">07\/31\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-19_kevin_st_john.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-19<\/a><\/p>\n<p>In 2006, the Taxpayer worked as an employee in the film and ski industries, as well as an independent contractor in the film industry. \u00a0Under its tape match program with the IRS, the Department found a discrepancy between the Taxpayer\u2019s reported 2006 IRS schedule C business income and his reported New Mexico gross receipts tax liability. After giving the Taxpayer credit for properly executed NTTCs, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on the remaining portion of the business income detected by the tape match. \u00a0The Taxpayer protested the assessment. \u00a0At the hearing, the Taxpayer produced W-2\u2019s for his employee wages and 1099-MISCs for his business receipts. However, there was a discrepancy in the numbers between the Taxpayer\u2019s 2006 1040 tax return, the Taxpayer\u2019s Schedule C, and the documents the Taxpayer provided at hearing. The Taxpayer further acknowledged that he had included some unspecified employee W-2 wage income on his Schedule C, which might be the source of the discrepancy in numbers between his 2006 filings and the documents at hearing. The Taxpayer could not demonstrate which portion of his Schedule C business income came from his employee wages and did not amend his 2006 federal return to correct any discrepancy in the numbers. Although employee wage income are legally exempt from gross receipts tax, the Taxpayer did not factually establish he was entitled to further exemption from gross receipts tax and did not overcome the presumption of correctness because he could not demonstrate which portion of his Schedule C business income was attributable to employee wages. 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>07\/31\/2013 13-19 In 2006, the Taxpayer worked as an employee in the film and ski industries, as well as an independent contractor in the film industry. \u00a0Under its tape match program with the IRS, the Department found a discrepancy between the Taxpayer\u2019s reported 2006 IRS schedule C business income and his reported New Mexico gross [&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-5106","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>Kevin St. John : 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\/07\/31\/kevin-st-john\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kevin St. John : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"07\/31\/2013 13-19 In 2006, the Taxpayer worked as an employee in the film and ski industries, as well as an independent contractor in the film industry. 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