{"id":4181,"date":"2020-11-12T12:12:15","date_gmt":"2020-11-12T19:12:15","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4181"},"modified":"2020-11-12T12:12:17","modified_gmt":"2020-11-12T19:12:17","slug":"general-design-and-construct","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/general-design-and-construct\/","title":{"rendered":"General Design and Construct"},"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\">06\/29\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-32_general_design_and_construct.pdf\">16-32<\/a><\/p>\n<p><span>On January 14, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2012.\u00a0 On February 12, 2016, the Taxpayer protested the Department\u2019s assessment. In the protest letter, the Taxpayer made arguments related to the acceptance of nontaxable transaction certificates (NTTCs), but abandoned that argument at the hearing in favor of an argument related to bankruptcy, an issue not raised in the protest letter.\u00a0 The Taxpayer was a sole proprietorship.\u00a0 During the period at issue there is no evidence that the Taxpayer timely filed CRS-1 returns for any of the relevant periods.\u00a0 At some unspecified point in 2013, the owner and his wife filed for bankruptcy.\u00a0 On January 24, 2014, the United States Bankruptcy Court issued an order discharging debt under section 727 of title 11 of the United States Code.\u00a0 The back of the order clearly states that the order generally did not discharge most tax debt.\u00a0 Through its Schedule C mismatch program with the IRS, the Department detected that the Taxpayer had reported business income on its Federal Schedule C not reported as New Mexico gross receipts on a CRS-1 return.\u00a0 As a result of this, the Department issued the assessment.\u00a0 The Taxpayer\u2019s only argument at hearing was that, in light of the bankruptcy, he was not liable for the assessed tax.\u00a0 Under title 11 of the Unites States Code, several types of tax debt are listed as not\u00a0dischargable.\u00a0 Pertinent to this situation, those include tax debt related to tax \u201con or measured by income or gross receipts\u201d as well as tax debt when no return was filed or was filed late.\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>06\/29\/2016 16-32 On January 14, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2012.\u00a0 On February 12, 2016, the Taxpayer protested the Department\u2019s assessment. In the protest letter, the Taxpayer made arguments related to the acceptance of nontaxable [&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-4181","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>General Design and Construct : 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\/general-design-and-construct\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"General Design and Construct : Governments\" \/>\n<meta property=\"og:description\" content=\"06\/29\/2016 16-32 On January 14, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2012.\u00a0 On February 12, 2016, the Taxpayer protested the Department\u2019s assessment. In the protest letter, the Taxpayer made arguments related to the acceptance of nontaxable [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/general-design-and-construct\/\" \/>\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=\"2020-11-12T19:12:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-12T19:12:17+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\\\/general-design-and-construct\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/general-design-and-construct\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"General Design and Construct\",\"datePublished\":\"2020-11-12T19:12:15+00:00\",\"dateModified\":\"2020-11-12T19:12:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/general-design-and-construct\\\/\"},\"wordCount\":347,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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