During the calendar year 2003, the taxpayer’s average monthly payment of gross receipts, compensating and withholding taxes exceeded $25,000. On December 15, 2003, the Department mailed a notice to the address shown in the taxpayer’s registration record advising the taxpayer that it was now required to submit its 2004 CRS taxes using one of the special payment methods set out in Section 7-1-13.1 NMSA 1978. Due to a relocation of its business offices, the taxpayer did not receive the notice and continued mailing its CRS reports as in the past. Because statute requires checks of special payment taxpayers to be received by the Department at least one banking day prior to the statutory due date, the taxpayer’s CRS payments for several months during 2004 were late, resulting in assessments of penalty and interest. A refund requested by the taxpayer in September, 2004, was granted, but the Department offset the refund against the assessed penalty and interest. The taxpayer protested the refund offset. The hearing officer denied the protest, finding that the fact that the taxpayer did not receive the Department’s notice of special payment obligation did not excuse the taxpayer from compliance, and the Department was authorized to offset the refund.