On August 21, 2014, the Department issued three assessments to Taxpayer, for gross receipts tax and interest for the tax periods ending December 31, 2008, 2009, and 2010. On August 28, 2014, the Taxpayer protested the assessments. During the years in question, the Taxpayer performed maintenance services on 14 homes that were part of an estate, as directed by the estate’s personal representative. He would perform 20 to 30 hours of work per week, and received an hourly salary for his work. The estate considered the Taxpayer a contractor rather than an employee, and provided him with 1099-MISC’s in 2008, 2009, and 2010, rather than W-2’s. The Taxpayer did not have a CRS number, and was unaware of the gross receipts tax implications of the services he was performing. The Taxpayer’s CPA did not inform him of his gross receipts tax obligations, and sent a letter to the Department acknowledging that failure. Through a tape match with the IRS, the Department detected that that the taxpayer had Schedule C income for 2008, 2009, and 2010. The Taxpayer fit the majority of the criteria under Regulation 18.104.22.168 NMAC, establishing that he was an independent contractor and not an employee. The Taxpayer’s protest was denied.