{"id":6588,"date":"2000-02-04T12:06:29","date_gmt":"2000-02-04T19:06:29","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6588"},"modified":"2026-04-11T13:35:50","modified_gmt":"2026-04-11T19:35:50","slug":"larry-lene-d-b-a-csi-mobile-home-set-up","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/02\/04\/larry-lene-d-b-a-csi-mobile-home-set-up\/","title":{"rendered":"Larry Lene, d\/b\/a CSI Mobile Home Set Up"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">02\/04\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-05__larry_lene_dba_csi_mobile_home_set_up.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-05<\/a><\/p>\n<p>Taxpayer provided on-site set up services for mobile home dealers. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on his 1995 federal income tax return and the receipts reported for gross receipts tax purposes. \u00a0Taxpayer was notified he had 60 days to provide evidence (NTTCs) to support any deductions claimed (Section 7-9-43). Taxpayer claimed his services were for resale and his receipts were deductible under Section 7-9-48. Taxpayer believed his accountant had obtained the necessary NTTCs, but was unable to show that the NTTCs were received timely. As a result the Department assessed the taxpayer for gross receipts tax, penalty and interest. Held: \u00a0Taxpayer was not able to show timely possession of the NTTCs required to support his deduction for services for resale. Protest denied.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>02\/04\/2000 00-05 Taxpayer provided on-site set up services for mobile home dealers. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on his 1995 federal income tax return and the receipts reported for gross receipts tax purposes. \u00a0Taxpayer was notified he had 60 days to provide [&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-6588","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>Larry Lene, d\/b\/a CSI Mobile Home Set Up : 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\/2000\/02\/04\/larry-lene-d-b-a-csi-mobile-home-set-up\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Larry Lene, d\/b\/a CSI Mobile Home Set Up : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/04\/2000 00-05 Taxpayer provided on-site set up services for mobile home dealers. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on his 1995 federal income tax return and the receipts reported for gross receipts tax purposes. \u00a0Taxpayer was notified he had 60 days to provide [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/02\/04\/larry-lene-d-b-a-csi-mobile-home-set-up\/\" \/>\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=\"2000-02-04T19:06:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:35:50+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=\"1 minute\" \/>\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\\\/2000\\\/02\\\/04\\\/larry-lene-d-b-a-csi-mobile-home-set-up\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2000\\\/02\\\/04\\\/larry-lene-d-b-a-csi-mobile-home-set-up\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Larry Lene, d\\\/b\\\/a CSI Mobile Home Set Up\",\"datePublished\":\"2000-02-04T19:06:29+00:00\",\"dateModified\":\"2026-04-11T19:35:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2000\\\/02\\\/04\\\/larry-lene-d-b-a-csi-mobile-home-set-up\\\/\"},\"wordCount\":247,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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