{"id":6724,"date":"2000-06-06T12:43:27","date_gmt":"2000-06-06T18:43:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6724"},"modified":"2026-04-11T13:35:48","modified_gmt":"2026-04-11T19:35:48","slug":"chiles-consulting-company","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/06\/06\/chiles-consulting-company\/","title":{"rendered":"Chiles Consulting Company"},"content":{"rendered":"<p>[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 _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\">06\/06\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-15__chiles_consulting_company.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-15<\/a><\/p>\n<p>In 1997, the Department notified the Taxpayer of discrepancies between business income reported on his 1994 federal income tax return and amounts reported to the Department for gross receipts tax purposes. \u00a0Taxpayer was unable to explain the discrepancy and was assessed gross receipts tax, interest and penalty for 1994. Taxpayer protested the assessment and maintained his accountant incorrectly included employee expense reimbursements as business income on his Schedule C. However, the Taxpayer failed to take any action to correct his federal income tax return. Held: Taxpayer failed to meet his burden of proving that the business income reported on Schedule C was incorrect and may not take an inconsistent position concerning that income for purposes of calculating New Mexico gross receipts tax. Protest 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>06\/06\/2000 00-15 In 1997, the Department notified the Taxpayer of discrepancies between business income reported on his 1994 federal income tax return and amounts reported to the Department for gross receipts tax purposes. \u00a0Taxpayer was unable to explain the discrepancy and was assessed gross receipts tax, interest and penalty for 1994. Taxpayer protested the assessment [&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-6724","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Chiles Consulting Company : 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\/06\/06\/chiles-consulting-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chiles Consulting Company : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/06\/2000 00-15 In 1997, the Department notified the Taxpayer of discrepancies between business income reported on his 1994 federal income tax return and amounts reported to the Department for gross receipts tax purposes. \u00a0Taxpayer was unable to explain the discrepancy and was assessed gross receipts tax, interest and penalty for 1994. Taxpayer protested the assessment [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/06\/06\/chiles-consulting-company\/\" \/>\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=\"2000-06-06T18:43:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:35:48+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\\\/06\\\/06\\\/chiles-consulting-company\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2000\\\/06\\\/06\\\/chiles-consulting-company\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Chiles Consulting Company\",\"datePublished\":\"2000-06-06T18:43:27+00:00\",\"dateModified\":\"2026-04-11T19:35:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2000\\\/06\\\/06\\\/chiles-consulting-company\\\/\"},\"wordCount\":205,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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