{"id":6632,"date":"2006-09-06T12:30:27","date_gmt":"2006-09-06T18:30:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6632"},"modified":"2026-04-11T13:34:18","modified_gmt":"2026-04-11T19:34:18","slug":"abdul-al-kasir","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/09\/06\/abdul-al-kasir\/","title":{"rendered":"Abdul Al-Kasir"},"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\">09\/06\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-14__abdul_alkasir.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-14<\/a><\/p>\n<p>The Taxpayer owned two businesses in Albuquerque, New Mexico, which were operated primarily as gas stations and convenience stores. \u00a0The Department audited the businesses, but the Taxpayer failed to provide any invoices, cash register tapes, ledgers, journals or other business records. \u00a0The Department obtained the Taxpayer\u2019s federal income tax returns and bank statements by means of a subpoena. \u00a0Based on these records, the Department assessed the Taxpayer for unpaid gross receipts taxes on the sale of gasoline. \u00a0The Taxpayer protested, arguing that he leased the gas stations to third parties and was not responsible for their operation during the audit period. \u00a0The Taxpayer also questioned the methodology used to calculate his tax liability. \u00a0The Hearing Officer held that the evidence supported the conclusion that the Taxpayer was operating the two gas stations during the period at issue. \u00a0The Hearing Officer also held that given the lack of business records, \u00a7 7-1-11 authorized the Department to use alternative methods of estimating the Taxpayer\u2019s tax liability, including the use of his federal income tax returns, bank deposit statements and industry standards. \u00a0The 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>09\/06\/2006 06-14 The Taxpayer owned two businesses in Albuquerque, New Mexico, which were operated primarily as gas stations and convenience stores. \u00a0The Department audited the businesses, but the Taxpayer failed to provide any invoices, cash register tapes, ledgers, journals or other business records. \u00a0The Department obtained the Taxpayer\u2019s federal income tax returns and bank statements [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6632","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>Abdul Al-Kasir : 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\" 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