The Taxpayer is a New Mexico corporation. On June 16, 2008, the Department assessed the Taxpayer for gross receipts tax and withholding tax for the period ending August 31, 2007, as well as penalty and interest. In April 2008, the Taxpayer was aware that the check for gross receipts and withholding taxes had not been deposited by the Department. The Taxpayer filed a written protest to the assessment of penalty and interest, although at the hearing, the Taxpayer stated that he was only protesting the assessment of penalty. At the hearing, the Taxpayer argued that an unrelated overpayment meant that the Department had thoroughly reviewed his returns and that everything was properly paid. The Taxpayer took no action as to the overpayment in filling out the application for refund or in contacting the Department for any further information. The Taxpayer did not believe he had an overpayment. The hearing officer found that the Taxpayer failed to timely pay his gross receipts and withholding taxes and is liable for all penalty and interest. The Taxpayer’s protest was denied.