{"id":6122,"date":"2010-12-21T09:22:44","date_gmt":"2010-12-21T16:22:44","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6122"},"modified":"2026-04-11T13:32:47","modified_gmt":"2026-04-11T19:32:47","slug":"sipapu-recreation-dev-ii-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2010\/12\/21\/sipapu-recreation-dev-ii-llc\/","title":{"rendered":"Sipapu Recreation Dev. II, LLC"},"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 type=&#8221;4_4&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#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\">12\/21\/2010<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/10-21__sipapu_recreation_development_ii_llc.pdf\" rel=\"attachment noopener wp-att-9783\" target=\"_blank\">10-21<\/a><\/p>\n<p>The Taxpayer is a limited liability that owns and operates a resort in New Mexico. \u00a0From 2000 until March 2008, the Taxpayer has always filed a paid its monthly gross receipts taxes on time. \u00a0For a 4-year period, beginning in 2004, the Taxpayer employed a paid bookkeeper. \u00a0Until 2008, this bookkeeper had a history of timely filing and payment and gained the trust of the Taxpayer. \u00a0In early 2009, because of discrepancies regarding credit card statements, the Taxpayer terminated the bookkeeper\u2019s employment and hired a new accountant. The Taxpayer also hired forensic accountants who found a number of issues in the work the bookkeeper had done, including falsifying and destroying certain records. \u00a0During the time that the forensic accountants were reconciling the Taxpayer\u2019s accounts, the Department contacted the Taxpayer regarding outstanding gross receipts tax for seven periods in 2008. \u00a0The Taxpayer verified that no filings or payments were made and filed all the missing reports. \u00a0Shortly after, the Department issued seven assessments for unpaid gross receipts tax, penalty and interest. \u00a0The Taxpayer filed protests to each of the assessments. \u00a0After some discussion with the Department, the Taxpayer withdrew the protest regarding tax principal and interest but continued to protest the assessment of penalty. \u00a0Penalty is imposed when a taxpayer fails to pay taxes due as a result of negligence or disregard of rules and regulations. \u00a0In this case, consistent with prior Departmental Decision and Order In the Matter of the Protest of Sandia Oil Company, No. 01-01, based upon testimony of the Taxpayer regarding this former bookkeeper and her actions, and also the actions of the Taxpayer in supervising that employee, the Hearing Officer found that the Taxpayer exercised reasonable business care and prudence and was not negligent. \u00a0For that reason, the 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>12\/21\/2010 10-21 The Taxpayer is a limited liability that owns and operates a resort in New Mexico. \u00a0From 2000 until March 2008, the Taxpayer has always filed a paid its monthly gross receipts taxes on time. \u00a0For a 4-year period, beginning in 2004, the Taxpayer employed a paid bookkeeper. \u00a0Until 2008, this bookkeeper had a [&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-6122","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>Sipapu Recreation Dev. 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