{"id":5768,"date":"2011-07-27T16:21:07","date_gmt":"2011-07-27T22:21:07","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5768"},"modified":"2026-04-11T13:32:45","modified_gmt":"2026-04-11T19:32:45","slug":"jesus-hernandez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/07\/27\/jesus-hernandez\/","title":{"rendered":"Jesus Hernandez"},"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\">07\/27\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-16_jesus_hernandez.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-16<\/a><\/p>\n<p>The Taxpayer provided services in New Mexico in 2005 and 2006. \u00a0The Taxpayer failed to file gross receipts tax for those years. \u00a0The Department determined that the Taxpayer was a non-filer through the federal tape-match with the Schedule C of his federal tax return. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest for 2005 and 2006. \u00a0The Taxpayer filed a formal protest to these assessments. \u00a0 \u00a0The Taxpayer did not dispute that he owed the gross receipts tax, so the issue to be decided is in regard to the penalty and interest. \u00a0The Taxpayer established that he had used an accountant to determine his tax obligations and trusted the accountant when the accountant said that all of his \u00a0 taxes were being filed correctly. \u00a0The accountant refused to appear as a witness at the hearing, but he \u00a0 did write a letter to the Department explaining that he had negligently failed to properly advise the Taxpayer about filing gross receipts tax. The hearing officer found that the Taxpayer has reasonably relied on the advice of a licensed accountant, and that the Taxpayer was not negligent. \u00a0The penalty was ordered to be abated. \u00a0Interest is required to be paid on any taxes not paid on or before the due date, so the imposition of interest was correct. \u00a0The Taxpayer&#8217;s protest was granted in part and denied in part. \u00a0<\/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>07\/27\/2011 11-16 The Taxpayer provided services in New Mexico in 2005 and 2006. \u00a0The Taxpayer failed to file gross receipts tax for those years. \u00a0The Department determined that the Taxpayer was a non-filer through the federal tape-match with the Schedule C of his federal tax return. \u00a0The Department assessed the Taxpayer for gross receipts tax, [&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-5768","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>Jesus Hernandez : 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\/2011\/07\/27\/jesus-hernandez\/\" \/>\n<meta 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