{"id":4404,"date":"2020-11-12T16:16:15","date_gmt":"2020-11-12T23:16:15","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4404"},"modified":"2026-04-11T13:16:20","modified_gmt":"2026-04-11T19:16:20","slug":"strategic-consulting-associates","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/strategic-consulting-associates\/","title":{"rendered":"Strategic Consulting Associates"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\/13\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-22_strategic_consulting-associates.pdf\">15-22<\/a><\/p>\n<p>On October 28, 2014, the Taxpayer filed a claim with the Department for a refund of gross receipts taxes for the reporting periods from January 1, 2006 through March 1, 2008.\u00a0 On November 10, 2014, the Department denied the Taxpayer\u2019s claim for refund, citing that the statute of limitations had expired.\u00a0 On November 20, 2014, the Taxpayer protested the Department\u2019s denial of claim for refund.\u00a0 The Taxpayer began as a sole proprietorship sometime in late 2005 or early 2006, performing consulting services mainly outside of New Mexico, some in New Mexico.\u00a0 The Taxpayer consulted with the Department as part of setting up the business, and states that he was told that the gross receipts tax was required on all of the Taxpayer\u2019s receipts, whether from in-state or out-of-state clients.\u00a0 The Taxpayer did not receive any written advice from Department employees and did not know the names of the Department employees he had consulted with.\u00a0 During the period in question, the Taxpayer paid gross receipts tax on all of his receipts from out-of-state consultation services.\u00a0 In 2008, the downturn in the economy caused the Taxpayer\u2019s business to stagnate, so the business was stopped and the sole proprietor got employment elsewhere.\u00a0 In April 2013, the Taxpayer was revived as a corporation with a new CRS number.\u00a0 As part of reviving the business, the Taxpayer consulted with a tax preparer, who informed him that any receipts derived from the performance of out-of-state services was not subject to gross receipts.\u00a0 As a result, the Taxpayer filed a claim for refund in January 2014, for a reporting period in 2013.\u00a0 That claim was granted.\u00a0 The Taxpayer then filed the claim for refund at issue.\u00a0 The last reporting period for which the Taxpayer wanted to claim a refund was the period ending on March 31, 2008, and under the statute of limitations (Section 7-1-26 NMSA 1978) the claim for refund must be filed within three years of the end of the calendar year in which the tax was due, which would have been no later than December 31, 2011.\u00a0 The Taxpayer\u2019s claim for refund was made well beyond the three-year statute of limitations.\u00a0<span>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>07\/13\/2015 15-22 On October 28, 2014, the Taxpayer filed a claim with the Department for a refund of gross receipts taxes for the reporting periods from January 1, 2006 through March 1, 2008.\u00a0 On November 10, 2014, the Department denied the Taxpayer\u2019s claim for refund, citing that the statute of limitations had expired.\u00a0 On November [&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-4404","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>Strategic Consulting Associates : 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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