{"id":4393,"date":"2020-11-12T16:10:26","date_gmt":"2020-11-12T23:10:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4393"},"modified":"2026-04-11T13:16:20","modified_gmt":"2026-04-11T19:16:20","slug":"james-szenasi","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/james-szenasi\/","title":{"rendered":"James Szenasi"},"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\/20\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-25_james_szenasi.pdf\">15-25<\/a><\/p>\n<p>On December 10, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods of January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1, 2011 through December 31, 2011.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 In 2009, 2010 and 2011, the Taxpayer was providing services in New Mexico by teaching courses at federal facilities in Los Alamos and Albuquerque.\u00a0 The Taxpayer contracted with two companies to provide course instruction in New Mexico and other areas, who resold his services to the federal government.\u00a0 The companies were collecting and paying gross receipts tax on the services.\u00a0 In 2014, the Department selected the Taxpayer for audit.\u00a0 The Department sent the Taxpayer a letter advising of the audit and giving the Taxpayer 60 days to obtain an applicable nontaxable transaction certificates (NTTCs).\u00a0 The letter indicated that the deadline for obtaining the NTTCs was August 26, 2014.\u00a0 On June 23, 2014, the Taxpayer left his home in Arizona with plans to travel for the next several weeks and return home within 30 days.\u00a0 Before leaving home, the Taxpayer contacted his local post office to see about forwarding his mail.\u00a0 He was advised that they would not forward mail for a period of less than 30 days, so instead the Taxpayer placed a hold on his mail.\u00a0 Toward the end of July 2014, the Taxpayer was called upon to take over instruction on a course in Washington DC that was scheduled to begin in early August.\u00a0 The Taxpayer did not return home until the evening of August 25, 2014.\u00a0 On August 26, 2014, the Taxpayer collected his mail and received the letter from the Department.\u00a0 The Taxpayer immediately contacted the Department, as well as the two companies from whom he needed NTTCs.\u00a0 The Taxpayer obtained NTTCs from the companies on September 3 and 5, 2014.\u00a0 The Department rejected the NTTCs because they were not obtained by August 26, 2014, and assessed the Taxpayer.\u00a0 It is undisputed that the Taxpayer\u2019s receipts would be deductible if the NTTCs were allowed.\u00a0 It was also undisputed that the NTTCs would cover the totality of the assessments.\u00a0 The Department was unable to show definitive proof of when the letter was mailed.\u00a0 The Taxpayer was able to provide documentation to show that he was away from home from June 23, 2014 to August 26, 2014.\u00a0 The Hearing Officer found that the Taxpayer acted immediately and expediently to obtain the proper NTTCs when he received the Department\u2019s letter, and was not negligent or willfully tardy.\u00a0 The Taxpayer obtained the necessary NTTCs within 60 days of receiving the Department\u2019s notice, and was entitled to deduct his gross receipts.\u00a0 The Taxpayer\u2019s protest was granted.<\/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\/20\/2015 15-25 On December 10, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods of January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1, 2011 through December 31, 2011.\u00a0 The Taxpayer filed a protest to the [&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-4393","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>James Szenasi : 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\/james-szenasi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"James Szenasi : Governments\" \/>\n<meta property=\"og:description\" content=\"07\/20\/2015 15-25 On December 10, 2014, the Department issued three assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods of January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010, and January 1, 2011 through December 31, 2011.\u00a0 The Taxpayer filed a protest to the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/james-szenasi\/\" \/>\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=\"2020-11-12T23:10:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:16:20+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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