On August 8, 2014, the Department issued three assessments to the taxpayer for gross receipts tax, penalty, and interest for the tax periods ending December 31, 2009, December 31, 2010, and December 31, 2011. The Taxpayer filed a protest to the assessments. During the tax periods at issue, the Taxpayer contracted with Santa Lucia, LLC to provide services to persons with developmental disabilities living in New Mexico. The Taxpayer failed to file gross receipts tax returns for the tax periods at issue. Santa Lucia, LLC provided a letter stating that it paid all CRS taxes for all Independent Contractors that provide services however, there was no proof to indicate that this was the case, or that Santa Lucia, LLC resold the Taxpayer’s services and that the resale was subject to gross receipts tax. Santa Lucia, LLC had been suspended by the Department from executing NTTCs for nonpayment of taxes. On May 16, 2014, the Department issued the Taxpayer a Notice of Limited Scope Audit Commencement, which gave the Taxpayer 60 days to have any necessary NTTCs in her possession. The Taxpayer did not have the NTTC in her possession at the time of the transactions with Santa Lucia, LLC. 13 days before the expiration of the 60 days, the Taxpayer requested an NTTC from Santa Lucia, LLC but Santa Lucia, LLC could not execute a NTTC because it was still suspended from executing NTTCs. Santa Lucia, LLC executed a Type 5 NTTC to the Taxpayer two days after the expiration of the 60 days. Sometime in 2010, the Taxpayer and her father sought advice from a CPA, who instructed her to register with the Department and file gross receipts tax returns. The Taxpayer is liable for the assessed gross receipts tax, penalty and interest. The Taxpayer’s protest was denied.?