The Department sent the Taxpayer a notice of limited scope audit as a result of the tape match with the IRS, which showed that the Taxpayer reported Schedule C business income in 2008 and 2009 that was not reported as gross receipts. Upon completion of the audit, the Taxpayer was sent assessments for gross receipts tax, penalty and interest for the CRS reporting periods ending December 31, 2008, and December 31, 2009. The Taxpayer protested these assessments. In 2008 and 2009, the Taxpayer was self-employed, and sold various items at roadside locations and also performed babysitting services. The Taxpayer was unaware of her gross receipts tax obligations for these periods and was not registered as a business with the Department. At the hearing, the Taxpayer acknowledged that she was liable for the assessed gross receipts tax, so only the penalty and interest were at issue. Under Section 7-1-67 NMSA 1978, the Taxpayer is liable for accrued interest. In regard to the penalty, the Taxpayer was found to be negligent in not submitting gross receipts or getting any information about potential the Taxpayer’s gross receipts filing obligation. The Taxpayer’s protest was denied.