The Department assessed gross receipts tax for periods in 2020. The Taxpayer argued that during the COVID-19 pandemic it filed paper returns for several months. Although the Department eventually received payment for the underlying tax, the Department did not receive the returns on time and so the Taxpayer was assessed penalty for late filing the returns. The Taxpayer did not retain copies of the returns or provide evidence that the returns had been filed, nor was the Taxpayer able to provide evidence that prolonged illness or reliance on an agent afforded relief for not timely filing the returns. Since the Taxpayer was unable to overcome the presumption of correctness of the Departments assessment, the Hearing Officer denied the protest.
