On January 8, 2019, the Department denied the Taxpayer’s request for refund from a warrant of levy that was served on the Taxpayer’s bank account for unpaid assessments of gross receipts tax for periods from 2007 through 2010. On April 3, 2019, the Taxpayer filed a protest of the denial. The Taxpayer worked as a contractor providing services for NM VA Health Care Center. The Taxpayer argued that she was entitled to take the deduction for the sale of services to out-of-state buyers because most of the services were performed outside New Mexico. Though the Taxpayer tried to recreate a list of invoices and expenses to demonstrate her in-state and out-of-state work, she admitted that she did not keep adequate records and also admitted that many of the elements of her out-of-state work assignments were performed in New Mexico. The Hearing Officer determined that the evidence provided by the Taxpayer was not persuasive due to inconsistencies based on incomplete and inadequate records. The Taxpayer also had performed the services for only one buyer and the buyer was located in New Mexico. Since the Taxpayer failed to prove her case by a preponderance of evidence, the Hearing Officer determined that the Department was correct in denying the claim for refund and ordered the protest denied.