{"id":5348,"date":"2012-09-27T14:46:45","date_gmt":"2012-09-27T20:46:45","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5348"},"modified":"2026-04-11T13:32:28","modified_gmt":"2026-04-11T19:32:28","slug":"hank-gallegos-trucking","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/09\/27\/hank-gallegos-trucking\/","title":{"rendered":"Hank Gallegos Trucking"},"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\">09\/27\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-20_hank_gallegos_trucking.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-20<\/a><\/p>\n<p>The Taxpayer provides hauling services and construction services, including demolition, earth work and roadwork. \u00a0The business was organized as a sole proprietorship from 1995 through 2003, and as a corporation from December 31, 2003 to the present. \u00a0The Taxpayer has New Mexico Contractor\u2019s Licenses valid from May 2004 through 2007, but did not provide proof of valid licenses from January 2000 through December 2003. \u00a0On July 20, 2005, the Department selected the Taxpayer\u2019s sole proprietorship for audit of CRS reporting periods January 2002 through December 2003, and for audit of the Taxpayer\u2019s corporation for CRS reporting periods January 1, 2004 through June 30, 2005. \u00a0The Taxpayer timely presented Type 6 and Type 7 Nontaxable transaction certificates (NTTCs) for claimed construction service deductions. \u00a0The Taxpayer also provided the auditor with customer statements that included attached tickets. \u00a0After reviewing these statements, the Department disallowed the Taxpayer\u2019s claimed construction service deductions because the Taxpayer could not substantiate that it provided qualifying construction services other than the non-qualifying hauling and transportation. \u00a0The Department determined that the Taxpayer\u2019s sole proprietorship had underreported by 25%, and so they expanded the audit to include reporting periods January 1, 2000 through January 1, 2002. \u00a0The Taxpayer provided the Department with a letter from a customer stating that it had paid both the Taxpayer\u2019s sole proprietorship and corporation to perform various construction services that included loading, hauling and spreading. \u00a0The Department notified the Taxpayer that the letter would not justify deductions for construction services and that the NTTCs the Taxpayer received were inappropriate and not in good faith without additional records to justify that construction services were performed. \u00a0On October 17, 2006, the Department assessed both the Taxpayer\u2019s sole proprietorship and corporation for gross receipts tax and interest. \u00a0The Department did not assess the Taxpayer for penalty. \u00a0The Taxpayer formally protested the Department\u2019s assessments. \u00a0The Taxpayer argued that it was entitled to claim the deduction allowed under Section 7-9-52 NMSA 1978, and Regulation 3.2.52.10 NMAC. \u00a0However, the hearing officer found at the protest hearing that the Taxpayer did not satisfy the necessary requirements of the deduction and could not demonstrate that it was entitled to the deduction. \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>09\/27\/2012 12-20 The Taxpayer provides hauling services and construction services, including demolition, earth work and roadwork. \u00a0The business was organized as a sole proprietorship from 1995 through 2003, and as a corporation from December 31, 2003 to the present. \u00a0The Taxpayer has New Mexico Contractor\u2019s Licenses valid from May 2004 through 2007, but did not [&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-5348","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>Hank Gallegos Trucking : 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\/2012\/09\/27\/hank-gallegos-trucking\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hank Gallegos Trucking : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/27\/2012 12-20 The Taxpayer provides hauling services and construction services, including demolition, earth work and roadwork. 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