On March 28, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods ending December 31, 2008 and December 31, 2009. The Taxpayer filed a protest to the assessments on April 24, 2013. The Taxpayer was audited through the Department’s Schedule C mismatch program whereby the Internal Revenue Service provides computer records of Schedule C returns which are compared to the Department’s gross receipts tax program. On May 7, 2012, the Department mailed the Taxpayer a Notice of Limited Scope Audit Commencement which provided that the Taxpayer was required to provide any nontaxable transaction certificates (NTTCs) within 60 days or by July 6, 2012. The Taxpayer did not file gross receipts returns for the periods at issue. The Taxpayer was in business from 1987 through 2012, and was a one-person operation in the business of tile setting for construction contractors. The Taxpayer only provided services for construction contractors because he did not want to have to pay gross receipts taxes. The Taxpayer obtained some NTTCs from the construction contractors he provided services to, but was not able to get NTTCs from all of them. The Taxpayer provided the NTTCs to the Department and the principal amounts for both tax years were reduced to the amounts that were then assessed. Sometime during the reporting period, the Taxpayer’s health began failing. The Taxpayer argued in the protest that he did not collect gross receipts tax, therefore he should not have to pay it. He also requested that penalty be forgiven because he suffered from a number of health issues. New Mexico has a self-reporting tax system and it is the obligation of the Taxpayer to obtain and retain the necessary NTTCs, as well as file any necessary gross receipts taxes. The Taxpayer was not able to prove that he was non-negligent in not filing gross receipts taxes. The Taxpayer’s protest was denied.