Diane Gonzales



The Taxpayer protested the assessment of gross receipts tax and interest based upon her inability to pay the assessment.  A taxpayer’s inability to pay an assessment is not a defense to the assessment.  The Department may only compromise assessments when there is a good faith doubt as to the taxpayer’s liability pursuant to Section 7-1-20 NMSA 1978.  Additionally, Article IV, Section 32 of the New Mexico Constitution prohibits the forgiveness of debts owing to the state.  Protest denied.