The taxpayer’s accounting firm used an incorrect account number when transmitting information for the taxpayer’s ACH transfer for the October 2004 reporting period. The taxpayer’s bank rejected the payment, though a bank employee had corrected the same erroneous account number on transfers for previous CRS reporting periods. After noting that the payment had not cleared the taxpayer’s account, the accounting firm called the Department and was told that the taxpayer had no outstanding tax liability. Approximately three weeks later, the Department assessed the taxpayer for unpaid CRS taxes resulting from the rejected ACH transfer, plus penalty and interest. The taxpayer waited almost two months before paying the tax principal assessed and protested the assessment of penalty and interest. The hearing officer denied the protest, finding no legal grounds for abatement.