{"id":7528,"date":"2002-09-16T16:48:34","date_gmt":"2002-09-16T22:48:34","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7528"},"modified":"2026-04-11T13:35:04","modified_gmt":"2026-04-11T19:35:04","slug":"sarcon-construction-corp","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/09\/16\/sarcon-construction-corp\/","title":{"rendered":"Sarcon Construction Corp."},"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\">09\/16\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-22__sarcon_construction.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-22<\/a><\/p>\n<p>The Taxpayer is registered with the Department for monthly payment of CRS taxes. In 1999, the Taxpayer switched its accounting software to accommodate growth in its business and insure the system would be Y2K compliant. \u00a0The software change increased the workload on the Taxpayer\u2019s bookkeeper, to the extent that she simply forgot to file CRS-1 returns for January and February of 2000. In March 2000, the bookkeeper discovered her oversight and filed the Taxpayer\u2019s delinquent tax returns. \u00a0A check in payment of the tax principal accompanied the returns. In April 2000, the Department assessed the Taxpayer for penalty and interest on its late payments. \u00a0The Taxpayer protested the assessment on the grounds that the error was unintentional. Held: The Taxpayer was late in paying CRS taxes due to the state and interest was properly assessed pursuant to Section 7-1-67 NMSA 1978. \u00a0The 10 percent negligence penalty was properly assessed because forgetting to file tax returns clearly comes within the definition of negligence set out in Section 7-1-69(A) NMSA 1978 and the Department\u2019s regulations. Protest 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>09\/16\/2002 02-22 The Taxpayer is registered with the Department for monthly payment of CRS taxes. In 1999, the Taxpayer switched its accounting software to accommodate growth in its business and insure the system would be Y2K compliant. \u00a0The software change increased the workload on the Taxpayer\u2019s bookkeeper, to the extent that she simply forgot to [&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-7528","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>Sarcon Construction Corp. : 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\/2002\/09\/16\/sarcon-construction-corp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sarcon Construction Corp. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/16\/2002 02-22 The Taxpayer is registered with the Department for monthly payment of CRS taxes. In 1999, the Taxpayer switched its accounting software to accommodate growth in its business and insure the system would be Y2K compliant. \u00a0The software change increased the workload on the Taxpayer\u2019s bookkeeper, to the extent that she simply forgot to [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/09\/16\/sarcon-construction-corp\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2002-09-16T22:48:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:35:04+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/09\\\/16\\\/sarcon-construction-corp\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/09\\\/16\\\/sarcon-construction-corp\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Sarcon Construction Corp.\",\"datePublished\":\"2002-09-16T22:48:34+00:00\",\"dateModified\":\"2026-04-11T19:35:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/09\\\/16\\\/sarcon-construction-corp\\\/\"},\"wordCount\":259,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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