{"id":5438,"date":"2012-03-21T15:00:11","date_gmt":"2012-03-21T21:00:11","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5438"},"modified":"2026-04-11T13:32:30","modified_gmt":"2026-04-11T19:32:30","slug":"abelardo-ortiz","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/03\/21\/abelardo-ortiz\/","title":{"rendered":"Abelardo Ortiz"},"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\">03\/21\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-11__abelardo_ortiz.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-11<\/a><\/p>\n<p>The Taxpayer was engaged in a picking and harvesting business in New Mexico in 2008. \u00a0The Taxpayer paid gross receipts tax to the Department for 2008. \u00a0He then learned that his gross receipts were subject to a deduction under Section 7-9-59 NMSA 1978, and he filed a claim for refund. \u00a0The Department sent a letter to the Taxpayer requesting invoices and statements for each farm with details of the duties performed. \u00a0The Taxpayer responded that he did not have any invoices. \u00a0The Taxpayer did send statements of 1099 forms from the farms where he had worked to the Department. \u00a0The Department sent another letter asking for invoices. \u00a0After additional contact with the Department, the Taxpayer felt that he would be unable to get this resolved on his own, so he hired an attorney and re-filed his claim for refund. \u00a0The Department again sent a letter requesting invoices. \u00a0The Taxpayer filed a formal protest and also requested that he be awarded costs and fees. \u00a0After the protest was filed, the employee who was assigned to the case requested amended returns for the periods in question. \u00a0When the amended returns were provided, the Department granted the refund. \u00a0The issue to be decided at the hearing was whether the Taxpayer was entitled to an award of reasonable administrative costs as the prevailing party. \u00a0The Taxpayer determined an amount that he wished to be awarded for attorneys fees, and the Department did not have any evidence to show that the amount was unreasonable. And, based upon the facts of the situation, the hearing officer found that the Taxpayer should be awarded administrative costs pursuant to Section 7-1-29.1 NMSA 1978. \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>03\/21\/2012 12-11 The Taxpayer was engaged in a picking and harvesting business in New Mexico in 2008. \u00a0The Taxpayer paid gross receipts tax to the Department for 2008. \u00a0He then learned that his gross receipts were subject to a deduction under Section 7-9-59 NMSA 1978, and he filed a claim for refund. \u00a0The Department sent [&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-5438","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>Abelardo Ortiz : 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\/03\/21\/abelardo-ortiz\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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