Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on her 1994 federal income tax return and the receipts reported to New Mexico. Taxpayer claimed that the Department’s method of calculating the tax, penalty and interest was incorrect. Taxpayer’s first argument is that the Department should have applied overpayments she had in one month to underpayments she had in another month. Taxpayer’s second argument is that the Department’s refund of tax in a subsequent year was evidence that she did not have a tax liability for any prior years. The Taxpayer is not entitled to offset overpayments in one month against underpayments in another month. The Department’s refund of tax was not a final determination of the Taxpayer’s gross receipts tax liability. Protest is denied.