On April 3, 2014, the Department issued an assessment to the Taxpayer for gross receipts tax, penalty and interest for the tax period from June 1, 2009 through December 31, 2009. The Taxpayer filed a protest to the assessment. The Taxpayer in this matter is a sole proprietorship and it was not shown or proven that the individual owner was doing business as the sole proprietorship. The disputed wages were received from January 1, 2009 through June 30, 2009 which was prior to the assessed time period. The Hearing Officer found that the disputed wages were received by the individual owner outside of the assessment period, and that he is not the Taxpayer who was assessed, so the assessed gross receipts tax, penalty and interest are to be abated. The Taxpayer’s protest was granted. The individual owner received fees from a corporation for services performed in New Mexico during the period in question however, the fees were received outside of the assessed time period. Taxpayer’s protest was granted.