10-03<\/a><\/p>\nThe Taxpayer went to work at Sandia Food Group Inc., founded by Mark Day, in March 2000 as chief operating officer. \u00a0The corporation\u2019s primary business was to develop and manage a series of restaurant franchises. \u00a0The Taxpayer did the accounting and paid the bills for the corporation. \u00a0The corporation later restructured and became a limited partnership called SFG, LP. \u00a0The Taxpayer was the chief accounting officer of the partnership. \u00a0 The partnership received all revenues and paid all obligations for all restaurants and corporate entities that it managed and maintained all bank accounts for all of these restaurants and entities. \u00a0The Taxpayer signed all paychecks for employees working in the restaurants and signed tax payment checks and CRS filings for entities managed by the partnership. \u00a0The Taxpayer also personally provided money for franchise development rights, which increased his interest in the partnership. \u00a0The Taxpayer was listed as a limited partner in at least eight corporate entities under the Sandia Food Group, Inc. umbrella. \u00a0Mr. Day died in July, 2006. \u00a0The limited partnership and corporation filed for bankruptcy shortly after his death. \u00a0On the bankruptcy petition the Taxpayer listed himself as \u201cPresident\u201d of the company. \u00a0The companies were unable to reorganize in bankruptcy and discontinued operations of their restaurants. \u00a0In 2007, the Department assessed the Taxpayer for unpaid withholding tax, penalty and interest for two of the company\u2019s under the partnership\u2019s control. \u00a0The Taxpayer filed timely protests to both of these assessments. \u00a0The Taxpayer argued that he was not an officer, agent or employee of either of these companies and was not in control of the payment of wages for either. \u00a0He stated that Mr. Day was in control of everything associated with the companies. \u00a0The evidence established that the Taxpayer was an officer, agent, employer or employee as he applied for and obtained the CRS number for the companies, signed their tax payments and CRS filings, and signed employee paychecks. \u00a0Because the Taxpayer was found to have had control over the payment of wages for employees and he falls within the definition of an employer, he is liable for unpaid withholding tax, penalty and interest. The Taxpayers\u2019 protest was denied.<\/p>\n<\/div>\n
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Back to Tax Decisions & Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
03\/18\/2010 10-03 The Taxpayer went to work at Sandia Food Group Inc., founded by Mark Day, in March 2000 as chief operating officer. \u00a0The corporation\u2019s primary business was to develop and manage a series of restaurant franchises. \u00a0The Taxpayer did the accounting and paid the bills for the corporation. \u00a0The corporation later restructured and became […]<\/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":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6341","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\n
Bryan C. Templeton : 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\/03\/18\/bryan-c-templeton\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bryan C. 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