{"id":7559,"date":"2003-01-29T16:52:28","date_gmt":"2003-01-29T23:52:28","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7559"},"modified":"2026-04-11T13:35:01","modified_gmt":"2026-04-11T19:35:01","slug":"red-mesa-construction","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/01\/29\/red-mesa-construction\/","title":{"rendered":"Red Mesa Construction"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]<\/p>\n

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01\/29\/2003<\/div>\n<\/div>\n
\n

03-03<\/a><\/p>\n

The Taxpayer was engaged in the construction business in New Mexico. \u00a0In December 2001, the Department assessed the Taxpayer for gross receipts tax, penalty and interest due for the 1999 tax year. \u00a0In January 2002, the Taxpayer mailed a written protest to the Department’s Revenue Processing Division, instead of to the address he was directed to use in the Department’s instructions. \u00a0The Protest Office did not receive the letter and asked the Taxpayer to send another copy. \u00a0The Taxpayer then mailed a copy to an unknown address and it was returned by the Post Office. \u00a0The Protest Office finally received the Taxpayer’s protest letter in May 2002. \u00a0The Taxpayer reached a partial settlement with the Department, but continued to protest the assessment of penalty and interest, arguing: \u00a01) \u00a0he was not negligent in failing to pay the tax due because he reasonably relied on a tax accounting service to prepare his returns; and 2) \u00a0the Department waited an unreasonable period of time to respond to his protest. \u00a0Held: \u00a0the Taxpayer never discussed his gross receipts tax liability with the accounting service and his reliance on the accounting service does not meet the standard for non-negligence set out in the Department’s regulations; 2) \u00a0due to errors made by the Taxpayer in mailing his protest, there was no undue delay in the Department’s response, nor would such a delay justify abatement under New Mexico case law. \u00a0Protest denied.<\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

01\/29\/2003 03-03 The Taxpayer was engaged in the construction business in New Mexico. \u00a0In December 2001, the Department assessed the Taxpayer for gross receipts tax, penalty and interest due for the 1999 tax year. \u00a0In January 2002, the Taxpayer mailed a written protest to the Department’s Revenue Processing Division, instead of to the address he […]<\/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-7559","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nRed Mesa Construction : 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\" 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