{"id":6316,"date":"2010-05-27T10:50:46","date_gmt":"2010-05-27T16:50:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6316"},"modified":"2026-04-11T13:33:25","modified_gmt":"2026-04-11T19:33:25","slug":"jason-p-able","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2010\/05\/27\/jason-p-able\/","title":{"rendered":"Jason P. Able"},"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\">05\/27\/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\/10-07__jason_able.pdf\" rel=\"attachment noopener wp-att-9743\" target=\"_blank\">10-07<\/a><\/p>\n<p>In tax years 2005 and 2006, the Taxpayer had a contract as an oil-well pumper with his father\u2019s business, Able Pumping Service. \u00a0The Taxpayer believed that his father\u2019s business was responsible for the payment of gross receipts taxes. \u00a0At the time the Taxpayer performed services for Able Pumping services, he did not ask for or possess a nontaxable transaction certificate (NTTC) from that company. \u00a0As a result of the information-sharing program with the IRS, the Department found some discrepancies between the Taxpayer\u2019s IRS filing and his New Mexico Combined Reporting System (CRS) filings. \u00a0The Department mailed notices to the Taxpayer that it was conducting a limited scope audit of his gross receipts tax reporting for the years 2005 and 2006. \u00a0The notices advised the Taxpayer that he must be in possession of all NTTCs required to support his deductions within 60 days from the date of that letter. \u00a0The Taxpayer was later sent reminder notices also containing this information. \u00a0The Taxpayer contacted Able Pumping Service regarding the NTTCs, so that company applied to the Department for the appropriate NTTCs. \u00a0The deadline by which the Taxpayer had to have the NTTCs in possession passed and he still did not have the certificate. \u00a0The Taxpayer was issued the Type 5 NTTC forty-seven days after the deadline. \u00a0Because the NTTCs are required to support the deductions taken by the Taxpayer, and because he was not in possession of them at the time required by statute, the Department disallowed the deductions and assessed the taxpayer for unpaid gross receipts tax, penalty and interest. \u00a0The Taxpayer filed a protest to the assessments arguing that he was prevented from timely possessing the relevant NTTCs as the Department withheld them from Able Pumping Service. \u00a0The Department states that statute provides a lawful basis to withhold NTTCs from an applicant when their account is delinquent or shows a non-filing period. \u00a0The hearing officer found that the Taxpayer was not entitled to the deductions taken as he did not have the necessary NTTCs in possession. \u00a0The law is clear that the deduction is to be disallowed if the NTTCs are not obtained in the designated time period. \u00a0The law also requires the Department to impose interest, so this amount may not be waived. \u00a0The hearing officer also ordered that the Department waive part of the penalty imposed as the cap on penalty was 10% rather than 20% at the time these taxes were due. \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>05\/27\/2010 10-07 In tax years 2005 and 2006, the Taxpayer had a contract as an oil-well pumper with his father\u2019s business, Able Pumping Service. \u00a0The Taxpayer believed that his father\u2019s business was responsible for the payment of gross receipts taxes. \u00a0At the time the Taxpayer performed services for Able Pumping services, he did not ask [&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-6316","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>Jason P. Able : 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\/05\/27\/jason-p-able\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jason P. 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