{"id":5247,"date":"2013-02-15T14:30:02","date_gmt":"2013-02-15T21:30:02","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5247"},"modified":"2026-04-11T13:32:26","modified_gmt":"2026-04-11T19:32:26","slug":"william-wanker","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/02\/15\/william-wanker\/","title":{"rendered":"William Wanker"},"content":{"rendered":"

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02\/15\/2013<\/div>\n<\/div>\n
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13-3<\/a><\/p>\n

The Taxpayer is a sole proprietorship, registered in New Mexico, who performs consulting and research services related to public education. \u00a0In 2007, the Taxpayer entered into a contract with a Colorado corporation to work as an independent contractor for them, as part of a contact they had with the New Mexico Public Education Department. \u00a0The Colorado corporation paid the Taxpayer a yearly base pay, as well as a percentage of gross profits received under the contact. \u00a0The Colorado corporation did not provide, nor did the Taxpayer demand, nontaxable transaction certificates (NTTCs). \u00a0Through a Schedule C tape-match with the IRS, the Department detected a discrepancy with what was filed on the Taxpayer\u2019s 2007 Schedule C and his 2007 CRS filings. \u00a0The Department sent the Taxpayer an application for a temporary amnesty program, and the Taxpayer and the Department provisionally entered into an amnesty agreement. \u00a0While in the amnesty program, the Taxpayer corresponded by email with a Department auditor. \u00a0In these emails, the Taxpayer reported receiving conflicting information from Department employees, who told him that his receipts from the contract in question were not taxable because the receipts were from an out-of-state company. \u00a0The auditor informed the Taxpayer that the receipts were indeed taxable. \u00a0On July 29, 2011, the Department sent the Taxpayer a notice of commencement for a limited-scope audit. \u00a0The notice notified the Taxpayer that he had 60-days to present all necessary NTTCs related to the audit. \u00a0The Taxpayer attempted to get NTTCs from the Colorado corporation, but was unable to, and so did not provide any NTTCs to the Department by the deadline. \u00a0On January 9, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. \u00a0On June 30, 2012, the Taxpayer filed a protest to the Department\u2019s assessment, which resulted in the Department\u2019s cancelling the amnesty agreement with the Taxpayer. \u00a0The hearing officer found that the Taxpayer is responsible for the assessed gross receipts tax and interest, but that the penalty is to be abated, because the taxpayer was non-negligent as a result of the erroneous information received from Department employees. \u00a0The Taxpayer\u2019s protest granted in part and denied in part.<\/p>\n<\/div>\n

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Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

02\/15\/2013 13-3 The Taxpayer is a sole proprietorship, registered in New Mexico, who performs consulting and research services related to public education. \u00a0In 2007, the Taxpayer entered into a contract with a Colorado corporation to work as an independent contractor for them, as part of a contact they had with the New Mexico Public Education […]<\/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":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5247","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nWilliam Wanker : 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\" 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