{"id":5143,"date":"2013-05-30T14:12:02","date_gmt":"2013-05-30T20:12:02","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5143"},"modified":"2026-04-11T13:32:24","modified_gmt":"2026-04-11T19:32:24","slug":"ann-lodge-ph-d","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/05\/30\/ann-lodge-ph-d\/","title":{"rendered":"Ann Lodge, Ph.D."},"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\/30\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-14_ann_lodge_phd.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-14<\/a><\/p>\n<p>The Taxpayer is a psychologist who provided contract services to the Los Lunas School District in 2005 and 2006. \u00a0The Taxpayer did not file gross receipts tax for those years. \u00a0On July 9, 2009, the Department assessed the Taxpayer for gross receipts tax penalty and interest for the periods ending December 31, 2005 and December 31, 2006. \u00a0The Taxpayer filed a formal protest to these assessments. \u00a0The Taxpayer argued that her receipts from the sale of her services were exempt or deductible, but was not able to establish that. \u00a0The hearing officer determined that the gross receipts taxes were properly assessed, as were penalty and interest. \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\/30\/2013 13-14 The Taxpayer is a psychologist who provided contract services to the Los Lunas School District in 2005 and 2006. \u00a0The Taxpayer did not file gross receipts tax for those years. \u00a0On July 9, 2009, the Department assessed the Taxpayer for gross receipts tax penalty and interest for the periods ending December 31, 2005 [&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-5143","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>Ann Lodge, Ph.D. : 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\/05\/30\/ann-lodge-ph-d\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ann Lodge, Ph.D. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/30\/2013 13-14 The Taxpayer is a psychologist who provided contract services to the Los Lunas School District in 2005 and 2006. \u00a0The Taxpayer did not 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