{"id":7243,"date":"2003-10-28T15:43:56","date_gmt":"2003-10-28T22:43:56","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7243"},"modified":"2026-04-11T13:34:42","modified_gmt":"2026-04-11T19:34:42","slug":"james-m-and-terry-k-crowe","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/10\/28\/james-m-and-terry-k-crowe\/","title":{"rendered":"James M. and Terry K. Crowe"},"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\/28\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-20__james_crowe.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-20<\/a><\/p>\n<p>In 2000, James Crowe was hired as the business development manager for EchoPort, Inc., a small company with offices in Albuquerque, New Mexico. \u00a0Mr. Crowe spent some time at EchoPort\u2019s Albuquerque office, consulting with company\u2019s managers and using the telephone to contact potential customers, some of whom, he said, were located out of state. \u00a0Also in 2000, Dr. Terry Crowe did consulting work for Louisiana State University in New Orleans and North Park University in Chicago. The taxpayers filed their 2000 federal and New Mexico personal income tax returns. After learning of the business income, the Department found that the taxpayers were not registered for payment of gross receipts tax. \u00a0In response to a Department audit, Mr. Crowe furnished copies of the Form 1099\u2019s received for Dr. Crowe\u2019s consulting services and Mr. Crowe\u2019s work for EchoPort. \u00a0The Department accepted the Form 1099\u2019s as evidence Dr. Crowe\u2019s services were performed out of state and not subject to New Mexico gross receipts tax. \u00a0Because EchoPort was based in Albuquerque, the Department asked Mr. Crowe to provide documentation supporting his claim that his services also were performed out of state. \u00a0Mr. Crowe told the Department he had disposed of all the paperwork related to his work with EchoPort, including his employment contract and his expense reports and travel receipts, and did not have any documents that would establish his out-of-state travel during the 2000 tax year. \u00a0The Department assessed gross receipts tax, penalty and interest, and Mr. Crowe filed a written protest of the assessments, claiming that no gross receipts tax was due because his services were performed out of state. Since Mr. Crowe did not maintain adequate records to prove that his services were performed out of state and therefore qualified for exemption from New Mexico gross receipts tax, his 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\/28\/2003 03-20 In 2000, James Crowe was hired as the business development manager for EchoPort, Inc., a small company with offices in Albuquerque, New Mexico. \u00a0Mr. Crowe spent some time at EchoPort\u2019s Albuquerque office, consulting with company\u2019s managers and using the telephone to contact potential customers, some of whom, he said, were located out of [&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-7243","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>James M. and Terry K. 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