{"id":6899,"date":"2000-12-04T14:14:24","date_gmt":"2000-12-04T21:14:24","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6899"},"modified":"2026-04-11T13:35:29","modified_gmt":"2026-04-11T19:35:29","slug":"debbie-garcia-ingram","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/12\/04\/debbie-garcia-ingram\/","title":{"rendered":"Debbie Garcia-Ingram"},"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\">12\/04\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-35__debbie_garcia-ingram.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-35<\/a><\/p>\n<p>The Taxpayer was an independent contractor from 1996 through 1998 working for a County Government. In 1999 the Department assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing services. The Taxpayer protested the assessment, arguing that it was unfair to assess her penalty and interest because no one told her that gross receipts tax was to be paid on her income, and that it was unfair to assess her penalty and interest when some of her co-workers did not pay gross receipts tax on their income. Held: The Taxpayer was late in paying gross receipts taxes and interest was due pursuant to Section 7-1-67 NMSA 1978; the Taxpayer was negligent by failing to determine the tax consequences of engaging in business as an independent contractor, and penalty was due pursuant to Section 7-1-69 NMSA 1978. \u00a0There was no evidence introduced to support the Taxpayer&#8217;s contention that other, similarly situated taxpayers were not paying gross receipts tax. \u00a0Even if this were true, the remedy would be to assess those taxpayers, not to abate the assessment against the Taxpayer in this case. \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>12\/04\/2000 00-35 The Taxpayer was an independent contractor from 1996 through 1998 working for a County Government. In 1999 the Department assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing services. The Taxpayer protested the assessment, arguing that it was unfair to assess her penalty and interest because no [&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-6899","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>Debbie Garcia-Ingram : 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\/12\/04\/debbie-garcia-ingram\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Debbie Garcia-Ingram : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"12\/04\/2000 00-35 The Taxpayer was an independent contractor from 1996 through 1998 working for a County Government. In 1999 the Department assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing services. 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