05/18/1998 98-29 TP failed to pay the gross receipts tax on income earned as an independent contractor based on incorrect advice from an accountant. TP claimed that the assessment of interest would create a financial hardship for her. Protest denied. Back to Tax...
05/15/1998 98-28 P had not understood that she was subject to gross receipts tax and did not pay it for that reason. TP requested relief from assessment of gross receipts tax, penalty and interest in return for her agreement to pay future taxes after date of...
04/29/1998 98-27 TP argued that the gross receipts on his commissions were unfair. TP also claims that he should not be assessed for penalty and interest because the department did not notify him in a timely manner and that paying it would create a hardship. Protest...
04/27/1998 98-26 TP argued that the assessment of penalty & interest was excessive and that it should only be assessed for criminal activity. TP also argued that the department did not make an effort to provide her with accurate information. Protest denied. Back...
04/24/1998 98-25 TP argued that he was unaware that his withholding taxes were unpaid and that the department’s assessments were based on incorrect information. TP also argued that the department should have notified him in a timely manner. Protest denied. Back to Tax...
04/23/1998 98-24 TP argued that the NM Legislature intended the 1997 amendment to 7-9-43 to be retroactive. TP also claimed that they were not negligent. Protest denied. Back to Tax Decisions & Orders
04/22/1998 98-23 TP was assessed for penalty for late reporting and payment of taxes using a special payment method required under Section 7-1-13.1. TP argued that they should not be considered negligent because they made a good faith effort to comply with statutory...
04/21/1998 98-22 TP argued that as a subcontractor they were not responsible for paying the GRT and requiring them to do so would be “double taxation”. TP also argued that they relied on their accountant for tax advice. Protest denied. Back to Tax Decisions &...
04/17/1998 98-20 TP was denied a refund because the statute of limitations for claiming the refund had expired. TP argued that the department’s failure to advise taxpayers on how the petroleum products loading fee is applied should stop the department from denying the...
04/17/1998 98-20 TP was denied a refund because the statute of limitations for claiming the refund had expired. TP argued that the department’s failure to advise taxpayers on how the petroleum products loading fee is applied should estop the department from denying...