{"id":4328,"date":"2020-11-12T15:53:57","date_gmt":"2020-11-12T22:53:57","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4328"},"modified":"2020-11-12T15:53:58","modified_gmt":"2020-11-12T22:53:58","slug":"archaeological-support-svcs","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/archaeological-support-svcs\/","title":{"rendered":"Archaeological Support Svcs"},"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\">12\/30\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-42_archaeological_support_srvcs.pdf\">15-42<\/a><\/p>\n<p><span>On August 3, 2015, the Department issue two assessments of $5 each to the Taxpayer.\u00a0 The assessments were penalty for not timely filing CRS-1 returns for the CRS reporting periods ending on September 30, 2014, and December 31, 2014.\u00a0 The Taxpayer protested the assessments.\u00a0 During the period in question, the Taxpayer was not engaged in active business and has no gross receipts tax liability.\u00a0 Rather than close his business, the Taxpayer maintained his CRS number and prepared CRS-1 returns showing zero liability on a quarterly basis.\u00a0 The Taxpayer\u2019s wife also operates a business subject to CRS reporting requirements, so the Taxpayer submits his returns in an envelope along with his wife\u2019s and notes on the front of the envelope that two CRS-1 returns are included.\u00a0 The Department did not process the Taxpayer\u2019s returns for the two reporting periods at issue, along with another period.\u00a0 The Department timely received the Taxpayer\u2019s wife\u2019s returns, contained in the same envelope as the Taxpayer\u2019s returns, for two of those reporting periods.\u00a0 The Taxpayer acknowledged that he did not timely file the CRS-1 return for the reporting period ending on December 31, 2014.\u00a0 The Hearing Officer found the Taxpayer\u2019s testimony to be credible that he timely mailed his CRS-1 return for the reporting period ending on September 30, 2014 in the same envelope with his wife\u2019s return, which was received and processed.\u00a0 The Hearing Officer ordered the penalty for that reporting period to be abated.\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>12\/30\/2015 15-42 On August 3, 2015, the Department issue two assessments of $5 each to the Taxpayer.\u00a0 The assessments were penalty for not timely filing CRS-1 returns for the CRS reporting periods ending on September 30, 2014, and December 31, 2014.\u00a0 The Taxpayer protested the assessments.\u00a0 During the period in question, the Taxpayer was not [&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-4328","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>Archaeological Support Svcs : 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\/archaeological-support-svcs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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