The Taxpayer made an error on his 2002 state and federal income tax returns. He subsequently amended his federal return to correct the error, but did not amend his New Mexico return. In 2006, the Department assessed the Taxpayer for additional tax, penalty and interest. The Taxpayer protested the interest, arguing (1) that the Department waited too long to notify him of the error, and (2) that it is inefficient for the Department to pursue collection when the amount at issue is less than the cost of collection. Held: New Mexico law requires the Department to assess any tax due in excess of $10 and gives the Department three years from the end of the calendar year in which the tax was due to issue the assessment. Protest denied.