{"id":4244,"date":"2020-11-12T12:27:37","date_gmt":"2020-11-12T19:27:37","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4244"},"modified":"2020-11-12T12:27:38","modified_gmt":"2020-11-12T19:27:38","slug":"linda-wasko","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/linda-wasko\/","title":{"rendered":"Linda Wasko"},"content":{"rendered":"

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05\/20\/2016<\/div>\n<\/div>\n
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16-18<\/a><\/p>\n

On October 6, 2015, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2012 through June 30, 2012, and from July 1, 2012 through December 31, 2012.\u00a0 On October 14, 2015, the Taxpayer protested the assessments.\u00a0 The receipts at issue in the protest are from the Taxpayer providing in-home elder care services for a company.\u00a0 In order to qualify for the deduction for the sale of a service for resale, the Taxpayer needed a Type 5 nontaxable transaction certificate (NTTC), issued by the company.\u00a0 The Taxpayer did not receive an NTTC at the time her taxes were due, nor did she report, file or pay gross receipts tax during the period in question.\u00a0 As part of its Schedule C Tape Match program with the IRS, the Department discovered that the Taxpayer had sole proprietorship income reported on her federal income tax return that was not reported as gross receipts on a CRS filing.\u00a0 On June 26, 2015, the Department prepared a Notice of Limited Scope Audit Commencement-60 Day Notice asking the Taxpayer to explain the mismatch and provide any necessary NTTCs to support claimed deductions.\u00a0 The Taxpayer claimed to have not received the notice until a week to ten days after the date on the document, and upon questioning, the Department auditor acknowledged that based on his experience, the notice could have been mailed Friday, June 26 2015, or Monday, June 29, 2015.\u00a0 The notice indicated a deadline of August 25, 2015 for the Taxpayer to present the necessary NTTCs.\u00a0 The Taxpayer worked with the company to get the NTTC beginning sometime in August.\u00a0 On August 24 and 25, they contacted the Department because they were having trouble executing the NTTC.\u00a0 On August 26, 2015, the company executed a Type 5 NTTC to the Taxpayer.\u00a0 The Department disallowed the claimed deduction because the NTTC was executed after the August 25 deadline.\u00a0 The hearing officer found that a genuine issue as to the date of mailing of the notice was established and the NTTC should then have been accepted as it was executed only one day after the deadline.\u00a0 The Taxpayer\u2019s protest was granted.<\/span><\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

05\/20\/2016 16-18 On October 6, 2015, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2012 through June 30, 2012, and from July 1, 2012 through December 31, 2012.\u00a0 On October 14, 2015, the Taxpayer protested the assessments.\u00a0 The receipts at […]<\/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-4244","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nLinda Wasko : Governments<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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