{"id":4379,"date":"2020-11-12T16:06:03","date_gmt":"2020-11-12T23:06:03","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4379"},"modified":"2026-04-11T13:13:49","modified_gmt":"2026-04-11T19:13:49","slug":"star-hospice-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/star-hospice-inc\/","title":{"rendered":"Star Hospice, Inc."},"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\">08\/11\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-29_star_hospice_inc.pdf\">15-29<\/a><\/p>\n<p>On December 22, 2014, the Department assessed the Taxpayer for tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013.\u00a0 On January 29, 2015, the Taxpayer protested the assessment.\u00a0 The Taxpayer was a non-filer of CRS returns during the periods at issue.\u00a0 During the relevant period, the Taxpayer provided hospice nursing care services in nursing homes in New Mexico, under contract with the nursing home facilities.\u00a0 \u00a0The Taxpayer is a license hospice nursing service provider that is only authorized to provide clinical services in a residential setting related to the hospice diagnosis.\u00a0 The Taxpayer is not a licensed nursing home provider and does not provide room and board services or curative services.\u00a0 At issue in this case are the Taxpayer\u2019s receipts received from Medicaid for the patients\u2019 room and board at the nursing home facilities.\u00a0 This is the only amount in dispute in the protest.\u00a0 The nature of the transactions was that the nursing home facility would bill the Taxpayer for the room and board that the facility provided to the Taxpayer\u2019s hospice patients.\u00a0 The Taxpayer billed Medicaid for the nursing home room and board at the permissible Medicaid room and board rate, and Medicaid would pay the Taxpayer 95% of the permissible room and board rate.\u00a0 Upon receipt of payment, the Taxpayer would place the money in a specific reimbursement account and then reimburse the nursing facility at 100% of the Medicaid room and board rate.\u00a0 The Taxpayer would not retain any portion of the money.\u00a0 The Taxpayer\u2019s contracts with the nursing homes specified that the Taxpayer was an independent contractor.\u00a0 The question in the protest is two-fold.\u00a0 First, does the Taxpayer receive payment from Medicaid for room and board for reimbursement to the nursing home in a disclosed agency capacity? Second, if the Taxpayer was not acting as a disclosed agent, does the fact that the Medicaid regulations require the Taxpayer to bill for room and board services provided by nursing homes establish an agency relationship?\u00a0 Regulation 3.2.1.19 NMAC provides that an agency relationship only exists if a person has the power to bind a principal in contract with a third party.\u00a0 The contracts between the Taxpayer and the nursing homes make it clear that this was not the case.\u00a0 The Taxpayer argued that the Medicaid regulations forced it to be the nursing home\u2019s agent for purposes of billing, but the Taxpayer entered into contracts that disavowed any agency relationship with the nursing homes.\u00a0 The Taxpayers\u2019 protest was denied.<\/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>08\/11\/2015 15-29 On December 22, 2014, the Department assessed the Taxpayer for tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013.\u00a0 On January 29, 2015, the Taxpayer protested the assessment.\u00a0 The Taxpayer was a non-filer of CRS returns during the periods at issue.\u00a0 During the relevant period, [&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-4379","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 - 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