{"id":7015,"date":"2005-04-08T14:55:04","date_gmt":"2005-04-08T20:55:04","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7015"},"modified":"2026-04-11T13:34:23","modified_gmt":"2026-04-11T19:34:23","slug":"floyd-e-carroll","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/04\/08\/floyd-e-carroll\/","title":{"rendered":"Floyd E. Carroll"},"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\">04\/08\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-07__floyd_carroll.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-07<\/a><\/p>\n<p>In June 2004, the Department assessed the taxpayer for gross receipts, compensating, and withholding taxes, plus penalty and interest. \u00a0The taxpayer protested the assessment. \u00a0The taxpayer sought to have the Hearing Officer dismiss his protest, with prejudice, because Department employees had not filed a surety bond with the secretary of state\u2019s office pursuant to Sections 10-2-2 through 10-2-12 NMSA 1978. \u00a0In a letter to the taxpayer, the Hearing Officer denied the request for dismissal. \u00a0At the hearing, the taxpayer refused to testify under oath, continually demanded to know whether the Hearing Officer had filed a surety bond and failed to present any relevant evidence regarding the tax liability at issue. \u00a0Because the taxpayer presented no evidence to show that the assessment was incorrect, the Hearing Officer denied the protest.<\/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>04\/08\/2005 05-07 In June 2004, the Department assessed the taxpayer for gross receipts, compensating, and withholding taxes, plus penalty and interest. \u00a0The taxpayer protested the assessment. \u00a0The taxpayer sought to have the Hearing Officer dismiss his protest, with prejudice, because Department employees had not filed a surety bond with the secretary of state\u2019s office pursuant [&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-7015","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>Floyd E. Carroll : 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\/04\/08\/floyd-e-carroll\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Floyd E. 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