The Taxpayer overpaid her 2001 personal income taxes but did not feel any urgency in filing a return because she did not owe any tax. Due to a series of unfortunate events, the 2001 return was not filed until 2006, and the Taxpayer’s refund was denied based on the time limitations set out in § 7-1-26 NMSA 1978. The Taxpayer protested, asking the Department to consider the circumstances that caused the late filing and allow the refund. The Hearing Officer held that the Department was required to apply the law as written and did not have the authority to override the statutory limitations period. Protest denied.