{"id":6554,"date":"2006-11-20T11:58:47","date_gmt":"2006-11-20T18:58:47","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6554"},"modified":"2026-04-11T13:34:17","modified_gmt":"2026-04-11T19:34:17","slug":"karen-houser","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/11\/20\/karen-houser\/","title":{"rendered":"Karen Houser"},"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\">11\/20\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-19__karen_houser.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-19<\/a><\/p>\n<p>The Taxpayer performed caregiving services as an independent contractor and reported her business income on her federal income tax return. \u00a0The Taxpayer failed to report or pay New Mexico gross receipts tax on this income. \u00a0The Department subsequently audited the Taxpayer and advised her that she must be in possession of all NTTCs required to support her deductions within 60 days. \u00a0The Taxpayer was unable to obtain an NTTC from the company she worked for, and the Department assessed her for gross receipts tax on her income from providing services as an independent contractor. \u00a0The Taxpayer protested, arguing that she was misled by the company she worked for, which refused to give her an NTTC. \u00a0The Hearing Officer held that it was the Taxpayer\u2019s obligation to either obtain the NTTCs required to support her deductions or pay the gross receipts tax. \u00a0 The Taxpayer\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>11\/20\/2006 06-19 The Taxpayer performed caregiving services as an independent contractor and reported her business income on her federal income tax return. \u00a0The Taxpayer failed to report or pay New Mexico gross receipts tax on this income. \u00a0The Department subsequently audited the Taxpayer and advised her that she must be in possession of all NTTCs [&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-6554","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>Karen Houser : 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\/2006\/11\/20\/karen-houser\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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