{"id":6368,"date":"2009-10-28T11:02:56","date_gmt":"2009-10-28T17:02:56","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6368"},"modified":"2026-04-11T13:33:28","modified_gmt":"2026-04-11T19:33:28","slug":"maria-and-robert-cloutier","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2009\/10\/28\/maria-and-robert-cloutier\/","title":{"rendered":"Maria and Robert Cloutier"},"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 _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][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;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">10\/28\/2009<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/09-05_maria_%20and_robert_cloutier.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">09-05<\/a><\/p>\n<p>The Taxpayers were residents of New Mexico during the 2005 and 2006 tax years. \u00a0The Department conducted a limited scope audit of the Taxpayers\u2019 gross receipts taxes for those years \u00a0and issued assessments for unpaid gross receipts tax, as well as penalty and interest for both years. \u00a0When the Department audited the Taxpayers, it found that they had not paid gross receipts taxes on the majority of the business income reported on their federal income tax returns. \u00a0The Taxpayer received income from a company for which she was a nonemployee sales person, for which she received a 1099. \u00a0The Taxpayer reported and paid gross receipts taxes on sales to customers, but not on the many bonuses and other cash allowances received. \u00a0The Taxpayers also received a 1099 for another unrelated business. \u00a0The matters to be decided in the hearing are whether all of the Taxpayers income is gross receipts, and if the Taxpayers are liable for penalty and interest. \u00a0The Taxpayers did not deny that some of these amount received were taxable as gross receipts. \u00a0The Taxpayers argued that the interest and penalty should be waived because the tax laws were too complex to understand. \u00a0The hearing officer found that the Taxpayers failed to pay gross receipts tax on all of their receipts, and that the gross receipts tax and interest assessed were correct. \u00a0The hearing officer also found that the penalty assessed was in excess of the applicable law in effect at the time the taxes were due, so that any penalty in excess of 10% was to be abated. \u00a0The Taxpayers\u2019 protest was granted in part and denied in part. \u00a0<br \/>\u00a0NOTE: The New Mexico Court of Appeals has overruled the 10% penalty issue mentioned in this decision. (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>10\/28\/2009 09-05 The Taxpayers were residents of New Mexico during the 2005 and 2006 tax years. \u00a0The Department conducted a limited scope audit of the Taxpayers\u2019 gross receipts taxes for those years \u00a0and issued assessments for unpaid gross receipts tax, as well as penalty and interest for both years. \u00a0When the Department audited the Taxpayers, [&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 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