{"id":5951,"date":"1998-06-02T08:11:23","date_gmt":"1998-06-02T14:11:23","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5951"},"modified":"2026-04-11T13:36:23","modified_gmt":"2026-04-11T19:36:23","slug":"luis-tamayo-amanda-llerena","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/06\/02\/luis-tamayo-amanda-llerena\/","title":{"rendered":"Luis Tamayo &#038; Amanda Llerena"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">06\/02\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/98-33__luis_tamayo_and_amanda_llerena.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">98-33<\/a><\/p>\n<p>TP was assessed interest for the failure to pay the gross receipts tax on income earned as independent contractors. \u00a0TP requested that the interest be abated because his failure to pay the tax was unintentional and it would create a hardship for his family. The department does have the discretion to abate interest. Protest denied.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>06\/02\/1998 98-33 TP was assessed interest for the failure to pay the gross receipts tax on income earned as independent contractors. \u00a0TP requested that the interest be abated because his failure to pay the tax was unintentional and it would create a hardship for his family. The department does have the discretion to abate interest. [&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-5951","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>Luis Tamayo &amp; Amanda Llerena : 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\/1998\/06\/02\/luis-tamayo-amanda-llerena\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Luis Tamayo &amp; Amanda Llerena : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/02\/1998 98-33 TP was assessed interest for the failure to pay the gross receipts tax on income earned as independent contractors. \u00a0TP requested that the interest be abated because his failure to pay the tax was unintentional and it would create a hardship for his family. 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