{"id":4389,"date":"2020-11-12T16:09:27","date_gmt":"2020-11-12T23:09:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4389"},"modified":"2020-11-12T16:09:28","modified_gmt":"2020-11-12T23:09:28","slug":"bed-bath-beyond-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/bed-bath-beyond-inc\/","title":{"rendered":"Bed Bath &#038; Beyond, Inc."},"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\/22\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-26_bed_bath_and_beyond_inc.pdf\">15-26<\/a><\/p>\n<p>On November 26, 2013, the Taxpayer filed a claim for refund of penalty paid on gross receipts taxes from September and October 2011.\u00a0 On June 20, 2014, the Department denied the claim for refund.\u00a0 On July 8, 2014, the Taxpayer filed a protest to the denial.\u00a0 The Taxpayer began filing its CRS returns electronically, and pay electronically, in September and October 2011.\u00a0 The Taxpayer entered a number incorrectly in setting up its electronic payments, which resulted in the payments failing to go through for September and October 2011.\u00a0 The Taxpayer became aware of the problem, corrected it, and successfully submitted late payments for September and October 2011.\u00a0 The Department assessed the Taxpayer for penalty and interest for these late payments.\u00a0 In exchanges with the Department regarding this issue, the Taxpayer became aware that notices were mailed to the them by the Department that were addressed to the attention of their payroll department.\u00a0 The Taxpayer informed the Department that this was incorrect, and that they did not receive this correspondence because it was routed to their outside payroll company.\u00a0 The Taxpayer paid the assessment but, on June 25, 2012, submitted an application for refund with regard to the penalty.\u00a0 This application included the Taxpayer\u2019s address and the name of a contact person.\u00a0 Nowhere did the application refer to or list their payroll department as a contact.\u00a0 On July 2, 2012, the Department issued a denial of refund, which was again mailed to the payroll department and not received by the Taxpayer.\u00a0 The Taxpayer began checking on the claim for refund and, when it learned of the denial, it filed a protest on October 10, 2013.\u00a0 On October 28, 2013, the Department issued a denial of the protest because it was made more than the maximum of 90 days from the date of the denial on July 2, 2012.\u00a0\u00a0 The Taxpayer refiled its claim for refund on November 26, 2013, and that claim was denied on June 20, 2014.\u00a0 The issues to be decided are whether the Department\u2019s denial of the refund on July 2, 2012 was effective and barred the Taxpayer\u2019s subsequent refiling of the claim, and if the denial was not effective, whether the Taxpayer\u2019s claim for refund was properly denied.\u00a0 The Hearing Officer found that the denial of the refund was not effective, as it was sent to the attention of the wrong department, and the Taxpayer was able to show that the correct address was provided on their forms.\u00a0 As to the issue of the actual claim for refund, Section 7-1-69 NMSA 1978 provides that penalty shall be assessed when tax is not paid on time due to negligence.\u00a0 The Taxpayer argued that it was not negligent because it made an honest mistake when it set up electronic payments.\u00a0 Negligence includes inadvertence, and the refund was properly denied. The Taxpayer\u2019s protest was denied.<\/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\/22\/2015 15-26 On November 26, 2013, the Taxpayer filed a claim for refund of penalty paid on gross receipts taxes from September and October 2011.\u00a0 On June 20, 2014, the Department denied the claim for refund.\u00a0 On July 8, 2014, the Taxpayer filed a protest to the denial.\u00a0 The Taxpayer began filing its CRS returns [&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-4389","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>Bed Bath &amp; Beyond, Inc. : 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\/bed-bath-beyond-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bed Bath &amp; Beyond, Inc. : Governments\" \/>\n<meta property=\"og:description\" content=\"07\/22\/2015 15-26 On November 26, 2013, the Taxpayer filed a claim for refund of penalty paid on gross receipts taxes from September and October 2011.\u00a0 On June 20, 2014, the Department denied the claim for refund.\u00a0 On July 8, 2014, the Taxpayer filed a protest to the denial.\u00a0 The Taxpayer began filing its CRS returns [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/bed-bath-beyond-inc\/\" \/>\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=\"2020-11-12T23:09:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-12T23:09:28+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=\"3 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\\\/bed-bath-beyond-inc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/bed-bath-beyond-inc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Bed Bath &#038; 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