{"id":5181,"date":"2013-04-11T14:18:39","date_gmt":"2013-04-11T20:18:39","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5181"},"modified":"2026-04-11T13:32:25","modified_gmt":"2026-04-11T19:32:25","slug":"pauline-gee","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/04\/11\/pauline-gee\/","title":{"rendered":"Pauline Gee"},"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\">04\/11\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-9_pauline_gee.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-9<\/a><\/p>\n<p>The Department sent the Taxpayer a notice of limited scope audit as a result of the tape match with the IRS, which showed that the Taxpayer reported Schedule C business income in 2008 and 2009 that was not reported as gross receipts. \u00a0Upon completion of the audit, the Taxpayer was sent assessments for gross receipts tax, penalty and interest for the CRS reporting periods ending December 31, 2008, and December 31, 2009. \u00a0The Taxpayer protested these assessments. \u00a0In 2008 and 2009, the Taxpayer was self-employed, and sold various items at roadside locations and also performed babysitting services. \u00a0The Taxpayer was unaware of her gross receipts tax obligations for these periods and was not registered as a business with the Department. \u00a0At the hearing, the Taxpayer acknowledged that she was liable for the assessed gross receipts tax, so only the penalty and interest were at issue. \u00a0 Under Section 7-1-67 NMSA 1978, the Taxpayer is liable for accrued interest. \u00a0In regard to the penalty, the Taxpayer was found to be negligent in not submitting gross receipts or getting any information about potential the Taxpayer\u2019s gross receipts filing obligation. \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>04\/11\/2013 13-9 The Department sent the Taxpayer a notice of limited scope audit as a result of the tape match with the IRS, which showed that the Taxpayer reported Schedule C business income in 2008 and 2009 that was not reported as gross receipts. \u00a0Upon completion of the audit, the Taxpayer was sent assessments for [&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-5181","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>Pauline Gee : 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\/04\/11\/pauline-gee\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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