{"id":6526,"date":"2007-02-07T11:45:21","date_gmt":"2007-02-07T18:45:21","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6526"},"modified":"2026-04-11T13:34:16","modified_gmt":"2026-04-11T19:34:16","slug":"aida-luz-gonzales","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/02\/07\/aida-luz-gonzales\/","title":{"rendered":"Aida Luz Gonzales"},"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\">02\/07\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-02__aida_luz_gonzales.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-02<\/a><\/p>\n<p>The Taxpayer performed services for a nonprofit business as an independent contractor during the 2001, 2002 and 2003 tax years. \u00a0The Taxpayer did not charge or pay gross receipts tax on her receipts from the nonprofit. \u00a0In 2004 the Department received information from the IRS concerning the business income reported on the Taxpayer\u2019s federal income tax returns, and the Taxpayer was subsequently assessed for gross receipts tax on this income, plus penalty and interest. \u00a0The Taxpayer paid the tax principal but protested the assessments of penalty and interest, arguing that the Department failed to give adequate notice of the tax and she did not learn of her liability until 2004. \u00a0Held: \u00a0The state\u2019s tax statutes provided the Taxpayer with notice of her liability for gross receipts tax on her business income.. \u00a0New Mexico has a self-reporting tax system, and taxpayers may not sit back and wait for the Department to notify them of their legal obligations to the state. \u00a0Protest denied.\u00a0<\/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>02\/07\/2007 07-02 The Taxpayer performed services for a nonprofit business as an independent contractor during the 2001, 2002 and 2003 tax years. \u00a0The Taxpayer did not charge or pay gross receipts tax on her receipts from the nonprofit. \u00a0In 2004 the Department received information from the IRS concerning the business income reported on the Taxpayer\u2019s [&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-6526","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>Aida Luz Gonzales : 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\/02\/07\/aida-luz-gonzales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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