{"id":8973,"date":"2020-12-31T11:24:18","date_gmt":"2020-12-31T18:24:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=8973"},"modified":"2026-04-11T13:20:27","modified_gmt":"2026-04-11T19:20:27","slug":"20-18-the-behles-law-firm-pc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2020\/12\/31\/20-18-the-behles-law-firm-pc\/","title":{"rendered":"20-18 The Behles Law Firm PC"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.7&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;0px||||false|false&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.9.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/20-18-The-Behles-Law-Firm-PC.pdf\" rel=\"attachment wp-att-9248\">20-18<\/a><\/p>\n<h2>The <span class=\"scayt-misspell-word\" data-scayt-word=\"Behles\" data-wsc-lang=\"en_US\" data-wsc-id=\"kjn6hjnxbeojzz58l\">Behles<\/span> Law Firm PC<\/h2>\n<p>On June 28, 2018, the Department issued a notice of assessment for corporate income tax, withholding tax, and the workers compensation fee to the Taxpayer. On September 27, 2018, the Taxpayer filed a timely formal protest with the Department. The Taxpayer provided history on the reasons for the infrequent filing of returns with the Department including personal life and health events. In the Taxpayer\u2019s closing arguments, it said it wanted to make sure that the method used was accurate and request that the tax, penalty, or interest in question be abated. The Department testified that the audit was completed per normal procedures and as sufficient records were not provided during the audit the auditor used the band deposit method allowed by Regulation 3.1.5.8(C)(1) <span class=\"scayt-misspell-word\" data-scayt-word=\"NMAC\" data-wsc-lang=\"en_US\" data-wsc-id=\"kjn6hjqtyvwpn8ayu\">NMAC<\/span>. The Department also applied an additional penalty under Section 7-1-69(D) <span class=\"scayt-misspell-word\" data-scayt-word=\"NMSA\" data-wsc-lang=\"en_US\" data-wsc-id=\"kjn6hjqtkv30po8v8\">NMSA<\/span> 1978 for conduct seen as willful intent to evade or defeat a tax. The Hearing Officer determined that the Department\u2019s determination that the records provided were insufficient and unreliable was reasonable. For the forgoing reasons, the Taxpayer\u2019s protest was granted to the extent that the Department agreed to make adjustments and denied with respect to all other issues in dispute.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>20-18 The Behles Law Firm PC On June 28, 2018, the Department issued a notice of assessment for corporate income tax, withholding tax, and the workers compensation fee to the Taxpayer. On September 27, 2018, the Taxpayer filed a timely formal protest with the Department. The Taxpayer provided history on the reasons for the infrequent [&hellip;]<\/p>\n","protected":false},"author":3,"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-8973","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>20-18 The Behles Law Firm PC : 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\/2020\/12\/31\/20-18-the-behles-law-firm-pc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"20-18 The Behles Law Firm PC : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"20-18 The Behles Law Firm PC On June 28, 2018, the Department issued a notice of assessment for corporate income tax, withholding tax, and the workers compensation fee to the Taxpayer. 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