{"id":5790,"date":"2011-06-10T16:26:32","date_gmt":"2011-06-10T22:26:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5790"},"modified":"2020-12-22T10:00:02","modified_gmt":"2020-12-22T17:00:02","slug":"crystal-gonzales","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/06\/10\/crystal-gonzales\/","title":{"rendered":"Crystal Gonzales"},"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\">06\/10\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-13__crystal_gonzales.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-13<\/a><\/p>\n<p>The Taxpayer was a self-employed model during tax years 2005 and 2006. \u00a0The Taxpayer consulted with H&amp;R Block to prepare her personal income taxes for those years. \u00a0The Taxpayer\u2019s federal income tax returns included Schedule C forms showing self-employment income for both years. \u00a0The Taxpayer did not report or file any gross receipts tax returns for that income, or consult with the Department, a certified public accountant, or an attorney to determine any potential gross receipts tax liabilities as a self-employed model. \u00a0The Taxpayer became aware of her gross receipts tax obligations when she received a notice of audit from the Department for tax years 2005 and 2006. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest. The Taxpayer paid the assessments, but then applied for a refund. \u00a0This refund claim was denied by the Department and the Taxpayer protested this denial. \u00a0The Taxpayer argued that she relied on H&amp;R Block for her tax preparation and states that they should have made her aware of this liability. \u00a0However, the Taxpayer\u2019s lack of knowledge regarding her tax liabilities as a self-employed model does not excuse her from payment of the tax, or from being subject to penalty and interest. \u00a0The hearing officer did find that the Department miscalculated the penalty by using a new limit on penalty that was not in effect until 2008. \u00a0The penalty in excess of the old 10% limit was ordered to be refunded. \u00a0The Taxpayer&#8217;s protest was granted in part and denied in part. \u00a0<br \/>\u00a0NOTE: The New Mexico Court of Appeals has overruled the 10% penalty issue mentioned in this decision. \u00a0(Case No. 30,932)<\/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>06\/10\/2011 11-13 The Taxpayer was a self-employed model during tax years 2005 and 2006. \u00a0The Taxpayer consulted with H&amp;R Block to prepare her personal income taxes for those years. \u00a0The Taxpayer\u2019s federal income tax returns included Schedule C forms showing self-employment income for both years. \u00a0The Taxpayer did not report or file any gross receipts [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-5790","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>Crystal Gonzales : 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\/06\/10\/crystal-gonzales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Crystal Gonzales : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/10\/2011 11-13 The Taxpayer was a self-employed model during tax years 2005 and 2006. \u00a0The Taxpayer consulted with H&amp;R Block to prepare her 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