{"id":4441,"date":"2020-11-12T16:26:11","date_gmt":"2020-11-12T23:26:11","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4441"},"modified":"2026-04-11T13:16:18","modified_gmt":"2026-04-11T19:16:18","slug":"joseph-and-carmen-garcia","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/joseph-and-carmen-garcia\/","title":{"rendered":"Joseph and Carmen Garcia"},"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\">04\/13\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-12_joseph_and_carmen_garcia.pdf\">15-12<\/a><\/p>\n<p>On October 31, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2008 through December 31, 2008; January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010; and January 1, 2011 through December 31, 2011.\u00a0 On January 27, 2015, the Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer was engaged in business in New Mexico during the tax years in question, providing maintenance and repair services to foreclosed and vacant properties for another company.\u00a0 The Department determined that the Taxpayer was a non-filer for gross receipts tax for those tax years.\u00a0 The Department began an audit of the Taxpayer and requested proof of any nontaxable transaction certificates (NTTCs) by October 7, 2014.\u00a0 The Taxpayer produced a properly executed and timely NTTC for services.\u00a0 The Department rejected the NTTC because there was white correction fluid visible on it.\u00a0 The Taxpayer explained that the NTTC was issued to him in that condition.\u00a0\u00a0 The Taxpayer contacted the buyer who issued the NTTC, and the buyer provided a letter to the Taxpayer confirming that the NTTC had been issued to the Taxpayer in 2008.\u00a0 The Department also contacted the buyer and was given the same confirmation, along with an explanation that when the buyer filled out the NTTC, she made an error on the Taxpayers address and added the correction fluid to fix that error.\u00a0 The Department refused to accept the NTTC and assessed the Taxpayer.\u00a0 There was no dispute as to the Taxpayers receipts were deductible, the issue was the execution of the NTTC.\u00a0 The Department issued that it was not properly executed because it had been altered.\u00a0 The Hearing Officer found that the correction fluid did not invalidate the proper execution of the NTTC in this situation.\u00a0 The Taxpayers protest was granted.\u00a0\u00a0<\/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>04\/13\/2015 15-12 On October 31, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2008 through December 31, 2008; January 1, 2009 through December 31, 2009, January 1, 2010 through December 31, 2010; and January 1, 2011 through December 31, 2011.\u00a0 On January 27, [&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-4441","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>Joseph and Carmen Garcia : 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\/joseph-and-carmen-garcia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Joseph and Carmen Garcia : Governments\" \/>\n<meta property=\"og:description\" content=\"04\/13\/2015 15-12 On October 31, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2008 through December 31, 2008; 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