1998

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...

01/20/1998 98-02 TP performed “handyman” services on a house owned by himself and his wife. TP filed a Schedule C and reported the income from providing handyman services for himself. The department received the Schedule C information through a tape match and assessed...

01/20/1998 98-03 An assessment was sent to the TP’s address of record. TP did not receive the notice because the department was not notified of a change of address. The assessment was not protested in a timely manner. Protest denied at untimely. Back to Tax Decisions...

01/14/1998 98-01 TP was assessed penalty and interest for a CRS-1 report that was filed late using an ACH transfer. TP claims that the report was late because the person responsible for sending the report was ill on the day the report. TP also claims the department...