From 1992 to 1995, the Taxpayer was an independent contractor in New Mexico performing services for an architectural firm. The Taxpayer did not obtain NTTC’s from the architectural firm and did not report or pay gross receipts tax on his receipts from the firm. In 1994, the Taxpayer registered with the Department to pay gross receipts tax on side jobs that were separate from the work he performed for the architectural firm. The Taxpayer left New Mexico in 1995, but never retired his CRS ID number or provided the Department with a change of address. Following a limited scope audit in 1996, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the year of 1993. The Department tried to notify the Taxpayer of the audit and ensuing assessment, but repeated mailings were returned to the Department as undeliverable. In 2000, the Department filed a tax lien and mailed a copy to the Taxpayers’ address shown on his gross receipts tax registration. The Taxpayer did receive the notice of tax lien and filed a protest raising the following issues: 1) whether the notice of tax lien and underlying assessment were mailed to the proper address; and 2) whether the Taxpayer should be allowed to deduct his receipts from selling services for resale, even though he did not have an NTTC from his buyer. Held: The Department’s mailing of the assessment and notice of tax lien complied with the provisions of Section 7-1-9(A) NMSA 1978 and were effective to establish the Taxpayer’s liability for the gross receipts tax assessed. Additionally, the Taxpayer’s failure to obtain an NTTC from the firm for which he performed services precludes the Taxpayer from deducting his receipts from selling services for resale. Protest denied.