{"id":6309,"date":"2010-06-02T10:48:57","date_gmt":"2010-06-02T16:48:57","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6309"},"modified":"2026-04-11T13:33:25","modified_gmt":"2026-04-11T19:33:25","slug":"christopher-martin","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2010\/06\/02\/christopher-martin\/","title":{"rendered":"Christopher Martin"},"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\">06\/02\/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\/10-08__christopher_martin.pdf\" rel=\"attachment noopener wp-att-9751\" target=\"_blank\">10-08<\/a><\/p>\n<p>The Taxpayer worked as a handyman and doing odd jobs in New Mexico in 2005 and 2006. \u00a0He failed to file gross receipts tax for those years. \u00a0The Taxpayer was using a tax preparer from California who did not realize that gross receipts tax was applied to services in New Mexico. \u00a0The Department discovered this discrepancy based upon comparison with the Taxpayer\u2019s federal Schedule C, and subsequently assessed him for unpaid tax, penalty and interest for those periods. \u00a0The Taxpayer filed a protest to the assessments. \u00a0At the hearing, the Taxpayer did not dispute that he was providing services and that receipts from those services were taxable. \u00a0He was not aware of that in 2005 and 2006, but upon learning that his receipts were taxable he took steps to get into compliance. \u00a0The Department does not have discretion in applying interest to unpaid tax liabilities. \u00a0The law states that interest shall be applied. \u00a0When engaging in business, it is the Taxpayer\u2019s responsibility to determine the taxability of his activities, so penalty cannot be waived due to being unfamiliar with the law. \u00a0However, the hearing officer did determine that, because the cap on penalty was 10%, not 20%, at the time the taxes were due, the Department is to abate the penalty in excess of 10%. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.<br \/>NOTE: 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\/02\/2010 10-08 The Taxpayer worked as a handyman and doing odd jobs in New Mexico in 2005 and 2006. \u00a0He failed to file gross receipts tax for those years. \u00a0The Taxpayer was using a tax preparer from California who did not realize that gross receipts tax was applied to services in New Mexico. \u00a0The Department [&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-6309","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>Christopher Martin : 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\/2010\/06\/02\/christopher-martin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Christopher Martin : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/02\/2010 10-08 The Taxpayer worked as a handyman and doing odd jobs in New Mexico in 2005 and 2006. \u00a0He failed to file gross receipts tax for 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