{"id":6389,"date":"2009-03-30T11:09:14","date_gmt":"2009-03-30T17:09:14","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6389"},"modified":"2020-12-22T10:18:04","modified_gmt":"2020-12-22T17:18:04","slug":"cadworks-home-design-draft","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2009\/03\/30\/cadworks-home-design-draft\/","title":{"rendered":"Cadworks Home Design &#038; Draft"},"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\">03\/30\/2009<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/09-01__cadworks_home_design_and_draft.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">09-01\u00a0<\/a><\/p>\n<p>This is a successor in business case. \u00a0Taxpayer was the secretary and a director of CLC, a corporation owned by his brother that provided computer-aided drafting services and designs for homes. \u00a0The corporation leased office space and maintained a customer list that included many local businesses. \u00a0 After the corporation dissolved, the Taxpayer continued the business by leasing the same office. \u00a0The Taxpayer kept the office furniture and customer list from the former corporation, though he purchased new computers and software. \u00a0The Taxpayer also assumed responsibility and benefit of some of the corporation\u2019s existing jobs. \u00a0The Taxpayer registered his new business with the Department and filed monthly CRS-1 forms. \u00a0 The Taxpayer was assessed for gross receipts taxes, penalty and interest owed by the CLC corporation based on mere continuation of the business. During the hearing, the Department initially assessed 20% negligence penalty and abated 10% of negligence penalty. \u00a0Taxpayer\u2019s protest was denied.<\/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>03\/30\/2009 09-01\u00a0 This is a successor in business case. \u00a0Taxpayer was the secretary and a director of CLC, a corporation owned by his brother that provided computer-aided drafting services and designs for homes. \u00a0The corporation leased office space and maintained a customer list that included many local businesses. \u00a0 After the corporation dissolved, the Taxpayer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-6389","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cadworks Home Design &amp; 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