{"id":4131,"date":"2020-11-12T11:56:25","date_gmt":"2020-11-12T18:56:25","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4131"},"modified":"2020-11-12T11:56:26","modified_gmt":"2020-11-12T18:56:26","slug":"hector-martinez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/hector-martinez\/","title":{"rendered":"Hector Martinez"},"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\">09\/23\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-46_hector_martinez.pdf\">16-46<\/a><\/p>\n<p><span>On April 1, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2009 through December 31, 2013.\u00a0 On April 12, 2016, the Taxpayer protested the Department\u2019s assessment.\u00a0 The Taxpayer is a sole-proprietor who provides tile-installation services.\u00a0 During the relevant period, the Taxpayer worked with a bookkeeper to prepare his taxes.\u00a0 The bookkeeper informed the Taxpayer that he needed to obtain nontaxable transaction certificates (NTTCs) for his work.\u00a0 The company to whom the Taxpayer was providing his services during the relevant period issued a Type 2\u00a0NTTC\u00a0on August 5, 2011, but did not properly complete that\u00a0NTTC\u00a0by failing to fill out any seller information and not completing the execution date.\u00a0 The company also provided the Taxpayer with the buyer\u2019s copy of the incomplete\u00a0NTTC, rather than the seller\u2019s copy that should have been provided.\u00a0 Two years after the initial execution date, someone handwrote in the seller information on the buyer\u2019s copy of the\u00a0NTTC\u00a0and added an execution date of April 23, 2013.\u00a0 The Department\u2019s internal database of issued\u00a0NTTCs\u00a0shows the Type 2\u00a0NTTC\u00a0that the company attempted to execute to the Taxpayer as incomplete. \u00a0Through its Schedule C mismatch program with the IRS, the Department detected a discrepancy between the amount of gross receipts tax reported and paid to the Department and the amount of business income reported to the IRS by the Taxpayer.\u00a0 On January 1, 2016, the Department mailed the Taxpayer a limited scope audit commencement notice, informing the Taxpayer that he had 60-days, until March 1, 2016, to present any required\u00a0NTTCs.\u00a0 The Taxpayer submitted all his documentation to the Department in January of 2016.\u00a0 The Department informed the Taxpayer and his bookkeeper that the Type 2\u00a0NTTC\u00a0was inadequate to support the claimed deduction.\u00a0 The Taxpayer did not timely present a properly completed and executed\u00a0NTTC\u00a0by the deadline.\u00a0 On March 1, 2016, the Department sent the Taxpayer a letter stating that there remained a discrepancy and the Department was preparing to issue an assessment.\u00a0 On March 18, 2016, 17 days after the deadline, the Taxpayer presented an untimely but properly executed Type 5\u00a0NTTC\u00a0from the company.\u00a0 The Taxpayer is not allowed to claim and the Department is not allowed to grant the Taxpayer\u2019s claimed deduction under Section 7-9-51\u00a0NMSA\u00a01978 without a timely executed\u00a0NTTC.\u00a0 The hearing officer determined that the gross receipts tax and interest were properly assessed.\u00a0 The hearing officer did order the penalty to be abated in this case because the Taxpayer\u2019s bookkeeper failed to inform him that he had both the wrong type of\u00a0NTTC\u00a0and that the\u00a0NTTC\u00a0was not properly completed and executed.\u00a0 The Taxpayer\u2019s protest was granted in part and denied in part.<\/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>09\/23\/2016 16-46 On April 1, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2009 through December 31, 2013.\u00a0 On April 12, 2016, the Taxpayer protested the Department\u2019s assessment.\u00a0 The Taxpayer is a sole-proprietor who provides tile-installation services.\u00a0 During the relevant period, 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-4131","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>Hector Martinez : Tax Professionals<\/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\/tax-professionals\/2020\/11\/12\/hector-martinez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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