{"id":6505,"date":"2007-04-30T11:39:27","date_gmt":"2007-04-30T17:39:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6505"},"modified":"2020-12-22T10:27:42","modified_gmt":"2020-12-22T17:27:42","slug":"lmr-computing-technologies","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/04\/30\/lmr-computing-technologies\/","title":{"rendered":"LMR Computing Technologies"},"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\">04\/30\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-07__lmr_computing_tech.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-07<\/a><\/p>\n<p>The Taxpayer established a sole proprietorship in July 2002. \u00a0In January 2003, the Taxpayer filed his first CRS return to report gross receipts taxes due for the 6-month period ending December 31, 2002. \u00a0After seeing the amount of paperwork involved, the Taxpayer hired a tax service to assist him with his tax filing. \u00a0The tax service advised the Taxpayer to begin making estimated income tax payments, which the Taxpayer assumed also covered his gross receipt tax liability. \u00a0The Taxpayer did not, however, file CRS returns for subsequent reporting periods, nor did he question the tax service about these returns. \u00a0In early 2004, the Taxpayer learned that his estimated payments did not cover gross receipts taxes. \u00a0A tax service employee advised the Taxpayer to wait until his personal income tax return was completed before doing anything to bring his gross receipts tax filing up-to-date. \u00a0The employee left the tax service without completing the Taxpayer\u2019s returns, but he did not discover the problem until he called the tax service in July 2004. \u00a0After another employee was assigned to his account, the Taxpayer filed his delinquent CRS returns for reporting periods January 2003 through June 2004. \u00a0The Department subsequently assessed the Taxpayer for penalty and interest on his late payment. \u00a0The Taxpayer protested, arguing that he was justified in relying on the tax service to advise him on his tax filing obligations. \u00a0Held: \u00a0There is no basis for abating penalty or interest. \u00a0The Taxpayer was negligent in failing to insure that required CRS returns were filed in a timely manner and in failing to act promptly when he discovered his returns were delinquent. \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>04\/30\/2007 07-07 The Taxpayer established a sole proprietorship in July 2002. \u00a0In January 2003, the Taxpayer filed his first CRS return to report gross receipts taxes due for the 6-month period ending December 31, 2002. \u00a0After seeing the amount of paperwork involved, the Taxpayer hired a tax service to assist him with his tax filing. [&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-6505","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>LMR Computing Technologies : 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\/04\/30\/lmr-computing-technologies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LMR Computing Technologies : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"04\/30\/2007 07-07 The Taxpayer established a sole proprietorship in July 2002. \u00a0In January 2003, the Taxpayer filed his first CRS return to report gross receipts taxes due for the 6-month period ending December 31, 2002. \u00a0After seeing the amount of paperwork involved, the Taxpayer hired a tax service to assist him with his tax filing. 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