{"id":7154,"date":"2001-08-01T15:21:55","date_gmt":"2001-08-01T21:21:55","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7154"},"modified":"2020-12-22T11:44:19","modified_gmt":"2020-12-22T18:44:19","slug":"mza-associates-corporation","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2001\/08\/01\/mza-associates-corporation\/","title":{"rendered":"MZA Associates Corporation"},"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\">08\/01\/2001<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/01-16__mza_associates_corporation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">01-16<\/a><\/p>\n<p>Taxpayer is a federal contractor involved in developing software for the government. \u00a0In 1995, the corporation hired an office manager to handle the company\u2019s financial records and accounting systems. \u00a0In July 1997, the filing of CRS returns by the office manager became erratic and she eventually stopped filing returns altogether. \u00a0Over the next two years, the office manager continued to be sporadic in filing the company\u2019s CRS returns, used the corporation\u2019s credit card for personal expenses and wrote checks to \u201ccash\u201d with no accounting entries to show how the money was spent. \u00a0The corporate officers failed to review the corporation\u2019s financial or tax records on any regular basis and were not aware the office manager was not filing the corporation\u2019s tax returns. \u00a0In March 1999, the company hired a controller to prepare reports and review the corporation\u2019s financial records. \u00a0The controller discovered several discrepancies, including non-filed CRS reports. \u00a0In September 2000, the office manager was fired and the controller took over her duties. \u00a0In November 2000, the Department assessed the Taxpayer for gross receipts tax, penalty and interest. \u00a0The Taxpayer protested the penalty portion of the assessments. Held: The Taxpayer was responsible for the acts of its employee. \u00a0In addition, the corporate officers were negligent in failing to supervise the corporation&#8217;s employees and failing to realize that CRS returns were not being filed in a timely manner. Penalty was properly imposed pursuant to Section 7-1-69(A) NMSA 1978. \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>08\/01\/2001 01-16 Taxpayer is a federal contractor involved in developing software for the government. \u00a0In 1995, the corporation hired an office manager to handle the company\u2019s financial records and accounting systems. \u00a0In July 1997, the filing of CRS returns by the office manager became erratic and she eventually stopped filing returns altogether. \u00a0Over the next [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-7154","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MZA Associates Corporation : 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\/2001\/08\/01\/mza-associates-corporation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MZA 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