On April 27, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013. On May 13, 2016, the Taxpayer filed a protest. A healthcare company was providing services to the Taxpayer’s grandfather through a federal program. The Taxpayer was working as an independent contractor for the healthcare company so that he could be paid for providing services to his grandfather. The healthcare company issued 1099s to the Taxpayer. In 2013, the Taxpayer’s grandfather became dissatisfied with the healthcare company and switched to another provider. The Taxpayer also ceased being an independent contractor to that healthcare company and began working as an independent contractor for the new provided so that he could continue to help his grandfather. The Taxpayer and the first healthcare company became involved in a lawsuit at some point after the split, and there has been some animosity between them. The Department audited the Taxpayer because of a mismatch it found between business income on his federal tax return and no gross receipts reported to New Mexico. The Taxpayer received the audit notice that informed him he had 60 days to obtain any necessary nontaxable transaction certificates (NTTCs) needed to support any claimed deductions. The Taxpayer contacted the healthcare company and was told that the company paid gross receipts tax on the services he provided, but refused to provide any proof of tax payments or provide an NTTC. The Taxpayer was providing services and had receipts that were subject to the gross receipts tax. Because the Taxpayer was not in possession of the necessary NTTC, he was not entitled to take a deduction. The Taxpayer was also unable to prove that the healthcare company paid gross receipts tax on his behalf. The hearing officer found that the Taxpayer was properly assessed. The Taxpayer’s protest was denied.