{"id":4127,"date":"2020-11-12T11:54:47","date_gmt":"2020-11-12T18:54:47","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4127"},"modified":"2020-11-12T11:54:49","modified_gmt":"2020-11-12T18:54:49","slug":"sonja-foote","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sonja-foote\/","title":{"rendered":"Sonja Foote"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#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\/28\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-47_sonja_foote.pdf\">16-47<\/a><\/p>\n<p><span>On April 11, 2016, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.\u00a0 On May 2, 2016, the Taxpayer filed a protest.\u00a0 The Taxpayer and her husband owned approximately 1300 acres of land in Quay County, which they purchased in 2009.\u00a0 The Taxpayer\u2019s husband earned a substantial income from work unrelated to the land and cattle.\u00a0 The Taxpayer\u2019s husband retired, became ill, and passed away prior to the assessment.\u00a0 The Taxpayer made improvements to the land, which included fencing and drilling wells, and bought three cows to begin a cattle-breeding operation.\u00a0 The Taxpayer\u2019s herd now has 19 pairs of heifers and calves, and the Taxpayer intends to continue breeding until the herd is 50 head.\u00a0 The Taxpayer\u2019s cattle-breeding operation and land improvements have generated substantial losses, which the Taxpayer claimed against her income.\u00a0 The Taxpayer did not provide any evidence to show that the operation has made a profit.\u00a0 The issue to be decided at hearing is whether the Taxpayer is liable for the assessment.\u00a0 The parties agree that the determination hinges on whether the Taxpayer\u2019s cattle operation should be considered as a for-profit business or not under 26\u00a0USCS\u00a0Section 183.\u00a0 There is a federal deduction allowed for expenses occurred when engaging in any trade or business, but this deduction is disallowed when the activity is not for-profit.\u00a0 The federal regulations list nine factors to aid in determining whether an activity is for-profit or not.\u00a0 In examining each of these factors, the Hearing Officer found that some factors weighed against finding that the activity is for-profit, while others weighted for it, but in the end seven of the nine factors indicated that the activity engaged in by the Taxpayer was not for-profit and the deductions were correctly disallowed by the Department.\u00a0 The Taxpayer\u2019s protest was denied.<\/span><\/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\/28\/2016 16-47 On April 11, 2016, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.\u00a0 On May 2, 2016, the Taxpayer filed a protest.\u00a0 The Taxpayer and her husband owned approximately 1300 acres of land in Quay County, which they [&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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4127","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>Sonja Foote : Governments<\/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\/governments\/2020\/11\/12\/sonja-foote\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sonja Foote : Governments\" 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