{"id":5258,"date":"2013-01-15T14:31:15","date_gmt":"2013-01-15T21:31:15","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5258"},"modified":"2026-04-11T13:32:27","modified_gmt":"2026-04-11T19:32:27","slug":"donald-coleman-dba-building-trades-2","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/01\/15\/donald-coleman-dba-building-trades-2\/","title":{"rendered":"Donald Coleman dba Building Trades"},"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\">02\/15\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-2_donald_coleman.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-2<\/a><\/p>\n<p>The Taxpayer is in the construction business in New Mexico. \u00a0Because of a Schedule C mismatch between the Taxpayer\u2019s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer for tax years 2005 and 2006 on July 2, 2008. \u00a0The notice informed the taxpayer that he had 60 days from the date of the notice to provide any nontaxable transaction certificates (NTTCs). \u00a0On October 2, 2008, the Department issued two assessments to the Taxpayer, one for tax year ending December 31, 2005, and the other for tax year ending December 31, 2006. \u00a0Both included gross receipts tax, penalty and interest. \u00a0At the hearing, the Taxpayer testified that he provided invoices and receipts to the Department, but he did not have all of the receipts, and he did not use any NTTCs at the time of the transactions. \u00a0The Taxpayer did not provide any evidence as to the discrepancy between what he reported to the Federal government and what he reported to New Mexico. \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>02\/15\/2013 13-2 The Taxpayer is in the construction business in New Mexico. \u00a0Because of a Schedule C mismatch between the Taxpayer\u2019s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer for tax years 2005 and 2006 on July 2, 2008. \u00a0The [&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-5258","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>Donald Coleman dba Building Trades : 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\/01\/15\/donald-coleman-dba-building-trades-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donald Coleman dba Building Trades : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/15\/2013 13-2 The Taxpayer is in the construction business in New Mexico. \u00a0Because of a Schedule C mismatch between the Taxpayer\u2019s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer for tax years 2005 and 2006 on July 2, 2008. \u00a0The [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/01\/15\/donald-coleman-dba-building-trades-2\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2013-01-15T21:31:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:32:27+00:00\" \/>\n<meta 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