{"id":6738,"date":"2000-06-14T12:46:34","date_gmt":"2000-06-14T18:46:34","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6738"},"modified":"2026-04-11T13:35:48","modified_gmt":"2026-04-11T19:35:48","slug":"johnny-griego","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/06\/14\/johnny-griego\/","title":{"rendered":"Johnny Griego"},"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\/14\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-16__johnny_griego.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-16<\/a><\/p>\n<p>Taxpayer worked as an independent contractor providing bulk mail delivery services to the United States Post Office. \u00a0Taxpayer was not aware that he was required to report and pay gross receipts tax on his receipts from selling services. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest on these receipts. Taxpayer paid the assessment and then filed a claim for refund for the penalty and interest. The Department denied the claim and the Taxpayer filed a protest. Taxpayer disputed the Department\u2019s assessment of penalty and interest because the Department, the Post Office and his accountant all failed to tell him of his tax liability. Held: It was the Taxpayer&#8217;s obligation to determine his tax liability to the state. The Taxpayer was negligent in failing to determine the tax consequences of engaging in business as an independent contractor, and \u00a0penalty and interest is due on his underpaid gross receipts taxes. \u00a0Protest 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\/14\/2000 00-16 Taxpayer worked as an independent contractor providing bulk mail delivery services to the United States Post Office. \u00a0Taxpayer was not aware that he was required to report and pay gross receipts tax on his receipts from selling services. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest on these receipts. [&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-6738","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>Johnny Griego : 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\/14\/johnny-griego\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Johnny Griego : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/14\/2000 00-16 Taxpayer worked as an independent contractor providing bulk mail delivery services to the United States Post Office. \u00a0Taxpayer was not aware that he was required to report and pay gross receipts tax on his receipts from selling services. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest on these receipts. 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