03/11/1998 98-13 TP claimed that she was unaware that her activities were subject to the GRT and had she known about the liability the taxes would have been paid. TP claims that to impose penalty and interest on her would cause hardship. TP was found to be negligent....
03/11/1998 98-12 TP amended their federal income tax return and failed to amend their NM personal income tax return. TP was assessed for additional tax plus penalty and interest. TP objected to the assessment of penalty and interest because the department did not...
03/11/1998 98-11 TP was held liable for 50% fraud penalty. Evidence established the TP’s officers were aware of the GRT, knew they would be liable for payment of GRT if the corporation maintained a presence in NM and knowingly misrepresented the nature of the...
02/26/1998 98-04 TP argued that his wages were not subject to federal income tax or NM income tax. TP is not entitled to a refund of the taxes withheld from his wages. Protest denied. Back to Tax Decisions & Orders
02/18/1998 98-10 TP claimed that he was an employee and therefore his receipts were exempt under Section 7-9-17. TP was an independent contractor. Protest denied. Back to Tax Decisions & Orders
02/16/1998 98-09 TP claimed that their receipts were exempt under Section 7-9-29. TP was not granted tax exempt status under the provisions of Section 501(c)(3) of the Internal Revenue Code. TP also claimed that they were not negligent because they relied on the...
02/12/1998 98-08 TP argued that their wages earned in NM were not subject to NM income tax on various grounds which challenged the federal income tax system. TP is not entitled to a refund of the taxes withhold from their wages. Protest denied. Back to Tax Decisions...
02/06/1998 98-07 TP claimed to be an employee and that the receipts from performing engraving services were exempt from GRT under Section 7-9-17. TP was found to be an independent contractor not entitled to the exemption. A deduction under Section 7-9-48 was available...
01/29/1998 98-06 TP was assessed gross receipts tax, penalty and interest on the receipts from a software licensing agreement for which the TP accepted a Type 9 NTTC. TP claimed that they were not negligent and should not be assessed penalty. Protest denied. Back to...
01/26/1998 98-05 TP claimed that they were not engaged in business and that their receipts are deductible under Section 7-9-66. TP also claimed penalty should not be assessed because there was no intention to defraud the state. Protest denied. Back to Tax Decisions...