{"id":6809,"date":"2005-10-02T13:05:43","date_gmt":"2005-10-02T19:05:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6809"},"modified":"2026-04-11T13:34:21","modified_gmt":"2026-04-11T19:34:21","slug":"richard-sanchez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/10\/02\/richard-sanchez\/","title":{"rendered":"Richard Sanchez"},"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\">10\/02\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-21__richard_sanchez_construction.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-21<\/a><\/p>\n<p>After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records. \u00a0The auditor then determined the taxpayer\u2019s liability for CRS taxes based on his 1998, 1999, and 2000 federal income tax returns. \u00a0Because the taxpayer did not file income tax returns for 2001 or 2002, gross receipts for those years were determined based on receipts reported for the previous three years. \u00a0Following the audit, the Department assessed the taxpayer for the period 1998-2002. \u00a0The taxpayer protested, arguing that the Department\u2019s method of determining his CRS liability was unreliable because it was based on estimates. \u00a0The hearing officer noted that the assessment of taxes for the first three years was based on actual receipts reported as business income on the taxpayer\u2019s federal income tax returns and that the estimate for later years was reasonable given the taxpayer\u2019s failure to provide any records or credible evidence concerning his receipts. \u00a0The 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>10\/02\/2005 05-21 After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records. \u00a0The auditor then determined the taxpayer\u2019s liability for CRS taxes based on his 1998, 1999, and 2000 federal income tax returns. \u00a0Because the taxpayer did not file income tax returns for 2001 or [&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-6809","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>Richard Sanchez : 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\/2005\/10\/02\/richard-sanchez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Richard Sanchez : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/02\/2005 05-21 After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records. \u00a0The auditor then determined the taxpayer\u2019s liability for CRS taxes based on his 1998, 1999, and 2000 federal income tax returns. \u00a0Because the taxpayer did not file income tax returns for 2001 or [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/10\/02\/richard-sanchez\/\" \/>\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=\"2005-10-02T19:05:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:34:21+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" 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