{"id":4298,"date":"2020-11-12T13:14:56","date_gmt":"2020-11-12T20:14:56","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4298"},"modified":"2026-04-11T13:16:47","modified_gmt":"2026-04-11T19:16:47","slug":"ricardo-d-romero","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/ricardo-d-romero\/","title":{"rendered":"Ricardo D. Romero"},"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\">02\/18\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-06_ricardo_d_romero.pdf\">16-06<\/a><\/p>\n<p><span>On October 1, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012.\u00a0 On November 16, 2015, the Taxpayer protested the assessment.\u00a0 The Taxpayer began his sole proprietorship as a real estate appraiser in 2012.\u00a0 The Taxpayer had no experience with CRS returns or gross receipts tax and did not consult with any tax professional or Department employee, other than to obtain a CRS ID number.\u00a0 The Taxpayer did not file CRS returns or pay gross receipts tax in 2012.\u00a0 In 2013, the Taxpayer learned of the requirements to file CRS returns and pay gross receipts tax, and began doing so at that time.\u00a0 That Taxpayer agrees that he owes the assessed tax principal.\u00a0 The only issue to be decided is whether civil negligence penalty, imposed under Section 7-1-69 NMSA 1978 may be abated based on the Taxpayer\u2019s lack of knowledge of the requirement to file CRS returns and pay gross receipts tax.\u00a0 The imposition of penalty is mandatory in all instances where the Taxpayer\u2019s action or inaction meets the legal definition of \u201cnegligence.\u201d\u00a0 Although the Taxpayer did not intentionally fail to pay taxes, his inaction though indifference, carelessness, erroneous belief or inattention does meet the definition of \u201cnegligence.\u201d\u00a0 The Taxpayer was not able to establish a good faith, mistake of law made on reasonable grounds, which could allow for abatement of penalty.\u00a0\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>02\/18\/2016 16-06 On October 1, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012.\u00a0 On November 16, 2015, the Taxpayer protested the assessment.\u00a0 The Taxpayer began his sole proprietorship as a real estate appraiser in 2012.\u00a0 The Taxpayer [&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-4298","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ricardo D. Romero : 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\/ricardo-d-romero\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ricardo D. Romero : Governments\" \/>\n<meta property=\"og:description\" content=\"02\/18\/2016 16-06 On October 1, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012.\u00a0 On November 16, 2015, the Taxpayer protested the assessment.\u00a0 The Taxpayer began his sole proprietorship as a real estate appraiser in 2012.\u00a0 The Taxpayer [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/ricardo-d-romero\/\" \/>\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=\"2020-11-12T20:14:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:16:47+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\\\/ricardo-d-romero\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/ricardo-d-romero\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Ricardo D. 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