{"id":5157,"date":"2013-05-15T14:14:27","date_gmt":"2013-05-15T20:14:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5157"},"modified":"2026-04-11T13:32:25","modified_gmt":"2026-04-11T19:32:25","slug":"case-manager-teresa-maestas","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/05\/15\/case-manager-teresa-maestas\/","title":{"rendered":"Case Manager &#8211; Teresa Maestas"},"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\/15\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-12_teresa_maestas.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-12<\/a><\/p>\n<p>The Taxpayer has worked as an independent contractor providing case-management services to developmentally disabled clients since October 2007. The company with which the Taxpayer contracts resells the Taxpayer\u2019s services in its regular course of business to the State of New Mexico, Department of Health. \u00a0The Department became aware of a possible gross receipts tax liability through a discrepancy in the tape match between the Taxpayer\u2019s Schedule C, filed with the IRS, and her CRS filings. \u00a0The Department mailed the Taxpayer a notice informing her of a limited scope gross receipts tax audit, and requesting that she present all executed Nontaxable Transaction Certificates (NTTCs) within 60 days. \u00a0In response to this, the Taxpayer requested an NTTC from the company she was contracting with, and received a Type 2 NTTC within the allotted time. \u00a0The Taxpayer accepted this NTTC as the document that she needed to send to the Department. \u00a0The Taxpayer sent the NTTC to the Department, and then received a letter informing her that a Type 2 was not the correct type for the deduction she claimed, and that the deadline for submitting NTTCs had passed. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest. \u00a0The Taxpayer filed a protest to the assessment. \u00a0Several months after the 60 day deadline had passed, the Taxpayer received the correct Type 5 NTTC from the company. \u00a0The hearing officer found that the Taxpayer had timely \u00a0accepted the executed Type 2 NTTC in good faith and that, under the conclusive evidence provision of Section 7-9-43 NMSA 1978 and the case Leaco Rural Tel. Coop. v. Bureau of Revenue, 86 N.M. 629 (N.M. Ct. App. 1974), she was entitled to the deduction. \u00a0The Taxpayer\u2019s protest was granted with respect to a 2008 assessment. However, because Taxpayer did not include the 2009 assessment in the protest letter, the hearing officer did not consider the 2009 assessment.<\/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\/15\/2013 13-12 The Taxpayer has worked as an independent contractor providing case-management services to developmentally disabled clients since October 2007. The company with which the Taxpayer contracts resells the Taxpayer\u2019s services in its regular course of business to the State of New Mexico, Department of Health. \u00a0The Department became aware of a possible gross receipts [&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-5157","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>Case Manager - Teresa Maestas : 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\/15\/case-manager-teresa-maestas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Case Manager - Teresa Maestas : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/15\/2013 13-12 The Taxpayer has worked as an independent contractor providing case-management services to developmentally disabled clients since October 2007. 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