{"id":6478,"date":"2007-07-27T11:31:06","date_gmt":"2007-07-27T17:31:06","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6478"},"modified":"2026-04-11T13:33:31","modified_gmt":"2026-04-11T19:33:31","slug":"j-nold-midyette","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/07\/27\/j-nold-midyette\/","title":{"rendered":"J. Nold Midyette"},"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\">07\/27\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-13__j_nold_midyette.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-13<\/a><\/p>\n<p>The Taxpayer and his wife formed a New Mexico limited liability company (LLC) to sublease restaurant space in Santa Fe, New Mexico. \u00a0The Taxpayer intended to further sublease the space to a third party, but could not obtain the landlord\u2019s consent. \u00a0The Taxpayer then decided to have his LLC operate the restaurant. \u00a0He delegated the running of the restaurant to a manager, with the verbal understanding that once there were sufficient profits to cover the Taxpayer\u2019s investment, ownership of the LLC would be transferred to the manager. \u00a0The Taxpayer and the manager both had signature authority over the LLC\u2019s bank account. \u00a0While the Taxpayer was not involved in daily operations, he instructed the restaurant\u2019s bookkeeper to notify him of any tax problems. \u00a0He also directed the bookkeeper to provide his accountant with financial information concerning the restaurant\u2019s income and expenses; this information was then used to prepare the LLC\u2019s tax returns. \u00a0At some point, the bookkeeper notified the Taxpayer that notices were arriving from the IRS. \u00a0A few months later, the manager closed the restaurant, leaving the LLC with substantial past-due tax liabilities. \u00a0The Taxpayer notified the Department of the closure and was assessed for unpaid withholding taxes in his individual capacity. \u00a0The Taxpayer protested, arguing that he did not have control over the restaurant\u2019s operations and was not the employer. \u00a0Based on the Taxpayer\u2019s status as owner and managing member of the LLC, his signature authority over the LLC\u2019s bank account, his exercise of authority over the LLC\u2019s bookkeeper, and his signature on tax returns and other documents related to the business, the Hearing Officer found that the Taxpayer was individually liable for the LLC\u2019s delinquent withholding taxes. \u00a0Protest 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>07\/27\/2007 07-13 The Taxpayer and his wife formed a New Mexico limited liability company (LLC) to sublease restaurant space in Santa Fe, New Mexico. \u00a0The Taxpayer intended to further sublease the space to a third party, but could not obtain the landlord\u2019s consent. \u00a0The Taxpayer then decided to have his LLC operate the restaurant. \u00a0He [&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-6478","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>J. Nold Midyette : 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\/2007\/07\/27\/j-nold-midyette\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"J. Nold Midyette : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"07\/27\/2007 07-13 The Taxpayer and his wife formed a New Mexico limited liability company (LLC) to sublease restaurant space in Santa Fe, New Mexico. \u00a0The Taxpayer intended to further sublease the space to a third party, but could not obtain the landlord\u2019s consent. \u00a0The Taxpayer then decided to have his LLC operate the restaurant. \u00a0He [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/07\/27\/j-nold-midyette\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2007-07-27T17:31:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:33:31+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/07\\\/27\\\/j-nold-midyette\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/07\\\/27\\\/j-nold-midyette\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"J. 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