{"id":4153,"date":"2020-11-12T12:04:19","date_gmt":"2020-11-12T19:04:19","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4153"},"modified":"2026-04-11T13:17:07","modified_gmt":"2026-04-11T19:17:07","slug":"luis-m-fernandez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/luis-m-fernandez\/","title":{"rendered":"Luis M. Fernandez"},"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\">07\/27\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-41_luis_fernandez.pdf\">16-41<\/a><\/p>\n<p><span>On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2008 through December 31, 2012.\u00a0 On May 2, 2016, the Taxpayer filed a formal protest.\u00a0 During the period in question, the Taxpayer worked as a painter for a particular company.\u00a0 The Taxpayer was paid weekly and was issued 1099s as an independent contractor.\u00a0 The Taxpayer believed he was an employee of the company, and was led to believe this by the company, his co-workers and his tax preparer.\u00a0 The Taxpayer used a tax preparer who he trusted to handle his taxes appropriately.\u00a0 The tax preparer never explained gross receipts tax to the Taxpayer.\u00a0 The Department issued a notice of audit to the Taxpayer on November 21, 2015.\u00a0 The notice advised the Taxpayer that he was responsible for obtaining any necessary nontaxable transaction certificates (NTTCs) within 60 days of the letter.\u00a0 The deadline for NTTCs was January 20, 2016.\u00a0 The Taxpayer contacted his tax preparer for assistance and she told him that she would take care of it and send documentation to the Department.\u00a0 She did not do so and stopped responding to the Taxpayer.\u00a0 The Taxpayer contacted the company directly and requested an NTTC. \u00a0The company was willing to execute an NTTC but was unable to do so because its own tax delinquencies made it ineligible for NTTCs at the time.\u00a0 The company came into compliance and executed an NTTC to the Taxpayer on April 29, 2016, more than three months past the deadline.\u00a0 The NTTC executed to the Taxpayer was also the wrong type, it was for the sale of tangible goods rather than services.\u00a0 There was no indication that the Taxpayer was an employee instead of an independent contractor, as he believed.\u00a0 Pursuant to Section 7-9-43(A) NMSA 1978, when a Taxpayer is not in possession of the required NTTCs by the deadline, the deduction requiring that NTTC shall be disallowed.\u00a0 The Taxpayer also argued that he should not be subject to penalty because he was led to believe that he was an employee by the company and his co-workers, and that he relied on his tax preparer\u2019s advice.\u00a0 The hearing officer found that the Taxpayer was non-negligent and ordered penalty to be abated.\u00a0 The assessment of tax and interest were found to be correct.\u00a0 The Taxpayer\u2019s protest was granted in part and denied in part.<\/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>07\/27\/2016 16-41 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2008 through December 31, 2012.\u00a0 On May 2, 2016, the Taxpayer filed a formal protest.\u00a0 During the period in question, the Taxpayer worked as a painter for a particular company.\u00a0 [&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-4153","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>Luis M. 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Fernandez : Governments\" \/>\n<meta property=\"og:description\" content=\"07\/27\/2016 16-41 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2008 through December 31, 2012.\u00a0 On May 2, 2016, the Taxpayer filed a formal protest.\u00a0 During the period in question, the Taxpayer worked as a painter for a particular company.\u00a0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/luis-m-fernandez\/\" \/>\n<meta property=\"og:site_name\" content=\"Governments\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-12T19:04:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:17:07+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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/luis-m-fernandez\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/luis-m-fernandez\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Luis M. 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