{"id":7370,"date":"2002-01-15T16:16:05","date_gmt":"2002-01-15T23:16:05","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7370"},"modified":"2020-12-22T11:24:09","modified_gmt":"2020-12-22T18:24:09","slug":"julia-m-santos-griswold","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/01\/15\/julia-m-santos-griswold\/","title":{"rendered":"Julia M. Santos (Griswold)"},"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\">01\/15\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-04__julia_santos.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-04<\/a><\/p>\n<p>In 1996, the Taxpayer worked as an independent contractor providing home health care services. She was not aware that New Mexico gross receipts tax was due on her income. \u00a0After receiving information from the Internal Revenue Service concerning business income on the Taxpayer&#8217;s 1996 federal income tax return, the Department assessed the Taxpayer for gross receipts tax, penalty and interest. \u00a0The Taxpayer protested only the penalty and interest portion of the assessment, arguing 1) the Department waited too long to notify her of liability for gross receipts tax; 2) she relied on the advice of her accountant; and 3) she was physically and mentally exhausted by the need to provide 24-hour-a-day care for her fianc\u00e9. Held: The Taxpayer was not negligent in failing to report gross receipts tax during the period at issue, however, she was late in paying gross receipt taxes due to the state, and interest was properly assessed pursuant to Section 7-1-67 NMSA 1978. \u00a0Protest granted in part and denied in part.<\/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>01\/15\/2002 02-04 In 1996, the Taxpayer worked as an independent contractor providing home health care services. She was not aware that New Mexico gross receipts tax was due on her income. \u00a0After receiving information from the Internal Revenue Service concerning business income on the Taxpayer&#8217;s 1996 federal income tax return, the Department assessed the Taxpayer [&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-7370","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>Julia M. 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