{"id":5150,"date":"2013-05-17T14:13:13","date_gmt":"2013-05-17T20:13:13","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5150"},"modified":"2026-04-11T13:32:24","modified_gmt":"2026-04-11T19:32:24","slug":"alan-moya","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/05\/17\/alan-moya\/","title":{"rendered":"Alan Moya"},"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\/17\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-13_alan_moya.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-13<\/a><\/p>\n<p>In 2008 and 2009, the Taxpayer worked as a subcontractor performing home inspections exclusively for one home inspection company. \u00a0On June 25, 2012, the Department sent the Taxpayer a Notice of Limited Scope Audit Commencement. \u00a0The notice informed the Taxpayer that he had 60-days, until August 24, 2012, to produce any necessary nontaxable transaction certificates (NTTCs) to support his deductions. \u00a0The Taxpayer did not possess any NTTCs by August 24, 2012. \u00a0On September 20, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the reporting periods ending December 31, 2008 and December 31, 2009. \u00a0The Taxpayer filed a written protest to the assessment. \u00a0On October 3, 2012, the home inspection company executed an untimely Type 5 NTTC to the Taxpayer. \u00a0At the hearing, the Taxpayer argued that since the company he subcontracted with had already paid the taxes on his services, imposing the full assessments was excessive and resulted in double taxation. \u00a0However, because the Taxpayer did not timely possess the necessary NTTC, the Department was required to disallow his claimed deduction. Given the gross receipts tax structure, there was no double taxation. The Taxpayer is also liable for accrued interest and penalty. \u00a0The Taxpayers\u2019 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\/17\/2013 13-13 In 2008 and 2009, the Taxpayer worked as a subcontractor performing home inspections exclusively for one home inspection company. \u00a0On June 25, 2012, the Department sent the Taxpayer a Notice of Limited Scope Audit Commencement. \u00a0The notice informed the Taxpayer that he had 60-days, until August 24, 2012, to produce any necessary nontaxable [&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-5150","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>Alan Moya : 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\/17\/alan-moya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alan 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