On August 13, 2014, the Department issued four gross receipts tax assessments against the taxpayer for gross receipts tax, penalty and interest for the tax periods June 30, 2008 through December 31, 2008; April 1, 2009 through December 31, 2009; April 1, 2010 through December 31, 2010; and April 1, 2011 through December 31, 2011. The Taxpayer filed a protest to the assessments. The Taxpayer is an attorney licensed in the state of New Mexico, who performed legal services outside of New Mexico during the tax periods. The Department made several abatements and adjustments to the Taxpayer’s gross receipts tax liability based on evidence, including nontaxable transaction certificates, that he performed the legal services outside of New Mexico. After the abatements and adjustments, the Taxpayer had a remaining liability for the 2009 and 2010 tax periods. At the hearing, the Taxpayer withdrew his protest for the 2009 tax year and plans to work with the Department to provide evidence that the receipts for that period were from services performed out of state. During the 201 tax period, the Taxpayer was also the sole proprietor of a band, who performed services for several bars in Santa Fe during the tax period in 2010. The Taxpayer did not register the band with the Department and the band was a nonfiler for the tax period at issue. The Taxpayer received payment from the bars by check, he would then cash the checks and distribute all of the money to the band members, and not retain any for himself. The Taxpayer argued that he received the receipts in a disclosed agency capacity and was entitled to the exemption from gross receipts tax pursuant to Section 7-9-3.5 (A)(3)(f) NMSA 1978, and Regulation 126.96.36.199(C)(1) NMAC. The hearing officer determined that the Taxpayer did not fit the criteria set forth for disclosed agency, and the Taxpayer was liable for the assessed gross receipts tax, penalty and interest. The Taxpayer’s protest was denied.