{"id":4437,"date":"2020-11-12T16:25:13","date_gmt":"2020-11-12T23:25:13","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4437"},"modified":"2026-04-11T13:13:47","modified_gmt":"2026-04-11T19:13:47","slug":"walt-arnold-commercial-brokerage","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/walt-arnold-commercial-brokerage\/","title":{"rendered":"Walt Arnold Commercial Brokerage"},"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\/27\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-13_walt_arnold_commercial_brokerage.pdf\">15-13<\/a><\/p>\n<p>On November 20, 2014, the Department denied the Taxpayer\u2019s application for a managed audit. \u00a0\u00a0On December 8, 2014, the Taxpayer protested the disqualification. \u00a0After the Taxpayer filed a protest, the Department provided a letter stating that the managed audit application was denied because the Taxpayer had received two or more non-filer notices. The Taxpayer has been in business since 1990. From October 2011 through July 2014, the Taxpayer contracted with a bookkeeper. During that time period, the bookkeeper transferred money from the Taxpayer\u2019s accounts to her personal account, and she had failed to file or pay many required taxes, including the Taxpayer\u2019s gross receipts taxes. \u00a0\u00a0\u00a0Since June 2014, as well as the time prior to the original bookkeeper\u2019s departure, the Taxpayer has timely filed and paid its gross receipts taxes. \u00a0The Taxpayer hired a forensic accountant, filed a police report and hired an attorney to recoup the monies taken from the business. \u00a0It also took steps to reconstruct its business records. The Hearing Officer found the testimony of the Taxpayer\u2019s owner credible in that he never received the non-filer notices. The Department failed to prove that the non-filer notices were mailed in the ordinary course of business. \u00a0During the hearing, the Department attempted to add another reason for the disqualification into the managed audit program. This argument was rejected by the Hearing Officer. \u00a0The Taxpayer met all the other criteria for a managed audit except that it must show the Department that it has an acceptable system of internal controls and business records. \u00a0The Taxpayer\u2019s protest was granted.<\/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\/27\/2015 15-13 On November 20, 2014, the Department denied the Taxpayer\u2019s application for a managed audit. \u00a0\u00a0On December 8, 2014, the Taxpayer protested the disqualification. \u00a0After the Taxpayer filed a protest, the Department provided a letter stating that the managed audit application was denied because the Taxpayer had received two or more non-filer notices. 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-4437","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>Walt Arnold Commercial Brokerage : 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\/walt-arnold-commercial-brokerage\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Walt Arnold Commercial Brokerage : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"04\/27\/2015 15-13 On November 20, 2014, the Department denied the Taxpayer\u2019s application for a managed audit. \u00a0\u00a0On December 8, 2014, the Taxpayer protested the disqualification. \u00a0After the Taxpayer filed a protest, the Department provided a letter stating that the managed audit application was denied because the Taxpayer had received two or more non-filer notices. 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