Ann Lodge, Ph.D.



The Taxpayer is a psychologist who provided contract services to the Los Lunas School District in 2005 and 2006.  The Taxpayer did not file gross receipts tax for those years.  On July 9, 2009, the Department assessed the Taxpayer for gross receipts tax penalty and interest for the periods ending December 31, 2005 and December 31, 2006.  The Taxpayer filed a formal protest to these assessments.  The Taxpayer argued that her receipts from the sale of her services were exempt or deductible, but was not able to establish that.  The hearing officer determined that the gross receipts taxes were properly assessed, as were penalty and interest.  The Taxpayer’s protest was denied.