{"id":7267,"date":"2003-05-19T16:20:33","date_gmt":"2003-05-19T22:20:33","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7267"},"modified":"2026-04-11T13:34:43","modified_gmt":"2026-04-11T19:34:43","slug":"dougs-mobile-service","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/05\/19\/dougs-mobile-service\/","title":{"rendered":"Doug\u2019s Mobile Service"},"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\">05\/19\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-08__dougs_mobile_service.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-08<\/a><\/p>\n<p>In 1994, the Taxpayer worked as a mechanic for an auto repair business, and received a federal Form 1099 reporting his wages as nonemployee compensation. \u00a0The Taxpayer did not understand how to report this income, and his employer arranged to have the Taxpayer&#8217;s federal and state income tax returns prepared by its own accounting firm. \u00a0The federal return reported the Taxpayer&#8217;s compensation as business income on Schedule C to federal Form 1040. \u00a0In March 1998, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest on the income reported on his 1994 Schedule C. \u00a0The Taxpayer protested the assessment, and the Department subsequently determined that the Taxpayer had performed services during 1994 as an employee and not as an independent contractor. \u00a0The Department told the Taxpayer it would abate the gross receipts tax assessment if the Taxpayer filed amended federal and state income tax returns to correct his reporting. When the Taxpayer attempted to do so, the IRS refused to accept his amended return because it was untimely. \u00a0Although New Mexico does not have a statute of limitations on the voluntary payment of additional tax due to the state, the Department refused to allow the Taxpayer to file an amended New Mexico return in the absence of a corresponding amendment to his federal return. Held: \u00a0Given the clear evidence that the Taxpayer\u2019s 1994 income should have been reported as employee wages rather than as business income, it is well within the Department\u2019s authority to accept the Taxpayer\u2019s offer to amend his 1994 New Mexico income tax return and pay additional tax due to the state. The Department is ordered to accept the Taxpayer&#8217;s tender of additional tax due for 1994 tax year and, upon receipt of such payment, is ordered to abate its gross receipts tax assessment against the Taxpayer. \u00a0<\/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>05\/19\/2003 03-08 In 1994, the Taxpayer worked as a mechanic for an auto repair business, and received a federal Form 1099 reporting his wages as nonemployee compensation. \u00a0The Taxpayer did not understand how to report this income, and his employer arranged to have the Taxpayer&#8217;s federal and state income tax returns prepared by its own [&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-7267","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>Doug\u2019s Mobile Service : 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\/2003\/05\/19\/dougs-mobile-service\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Doug\u2019s 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