{"id":5420,"date":"2012-04-09T14:57:35","date_gmt":"2012-04-09T20:57:35","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5420"},"modified":"2026-04-11T13:32:29","modified_gmt":"2026-04-11T19:32:29","slug":"stuart-schoenmann-and-charlotte-coulombe","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/04\/09\/stuart-schoenmann-and-charlotte-coulombe\/","title":{"rendered":"Stuart Schoenmann and Charlotte Coulombe"},"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\/09\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-12__stuart_schoenmann.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-12<\/a><\/p>\n<p>?The Taxpayer was a resident of New Mexico in 2009 and 2010, and during that time was a member of an LLC and served as Chief Executive Office (CEO) for the LLC. \u00a0For his duties as CEO, the Taxpayer received guaranteed payments, and as a member of the LLC, the Taxpayer received distributive shares of income. \u00a0The Taxpayer filed personal income tax returns with New Mexico for 2009 and 2010 and claimed refunds for both of those years. \u00a0The Taxpayer allocated and apportioned his income from the distributive shares to various states in which the LLC does business. \u00a0The Taxpayer allocated all of his income from the guaranteed payments to New Mexico as compensation and applied for credit for taxes paid to other states. \u00a0The Department denied the Taxpayer\u2019s claims for refund and assessed additional tax for each year. \u00a0The Taxpayer filed protests to these denials. \u00a0The Department abated the assessments and partially granted the claims for refund, but left some amounts at issue for each year. \u00a0The dispute was regarding the allocation of all of the guaranteed payments to New Mexico and the credit for taxes paid to other states. \u00a0At the hearing, the Taxpayer argued that the guaranteed payments were compensation for his services as CEO, but the Department argued that the payments do not meet the statutory definition of compensation as the Taxpayer was a member of the LLC and not considered an employee. \u00a0The hearing officer determined that the Taxpayer received guaranteed payment from the LLC for services rendered, and as there are not any statutory or regulatory provisions regarding allocation and apportionment of guaranteed payments made for services rendered by an individual, the Taxpayer appropriately allocated the entire amount to New Mexico. \u00a0The Taxpayers claims for refund were valid and should have been granted. \u00a0The Taxpayer\u2019s protest was granted.<\/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\/09\/2012 12-12 ?The Taxpayer was a resident of New Mexico in 2009 and 2010, and during that time was a member of an LLC and served as Chief Executive Office (CEO) for the LLC. \u00a0For his duties as CEO, the Taxpayer received guaranteed payments, and as a member of the LLC, the Taxpayer received distributive [&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-5420","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stuart Schoenmann and Charlotte Coulombe : 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\/04\/09\/stuart-schoenmann-and-charlotte-coulombe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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