{"id":5724,"date":"2011-09-09T16:13:09","date_gmt":"2011-09-09T22:13:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5724"},"modified":"2026-04-11T13:32:44","modified_gmt":"2026-04-11T19:32:44","slug":"sunrooms-plus-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/09\/09\/sunrooms-plus-inc\/","title":{"rendered":"Sunrooms Plus, Inc."},"content":{"rendered":"

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09\/09\/2011<\/div>\n<\/div>\n
\n

11-20<\/a><\/p>\n

The Taxpayer was a corporation doing business in New Mexico from 1989 until sometime in 2004. \u00a0In February 2004, the Department began an audit of the Taxpayer using the bank deposit method of auditing. \u00a0The audit period was from January 31, 2001 through December 31, 2003. \u00a0The Taxpayer was required to produce certain documents by the audit start date, but the necessary documents were not produced. \u00a0In November 2004, the Department subpoenaed the Taxpayer\u2019s records and books. \u00a0On December 13, 2004, the audit concluded and the Taxpayer was assessed for gross receipts tax, plus penalty and interest, and withholding tax. \u00a0The Taxpayer argued that many of deposits that were identified as gross receipts in the audit were not gross receipts but were loan proceeds, cobra reimbursements, and nonsufficient checks that were returned by the bank to Taxpayer. \u00a0The Taxpayer provided evidence to show that a portion of the amount was reimbursement from a former employee for cobra payments, but was unable to provide evidence on any of the rest. \u00a0Taxpayer failed to produce sufficient documentation that the amounts it was claiming was either not gross receipts or deductible. \u00a0The hearing officer ordered that the amount the Taxpayer showed was from cobra payments and not gross receipts was to be abated, but the rest of the assessment was correct. \u00a0The Taxpayer’s protest was granted in part and denied in part. \u00a0<\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

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":"

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