After being selected for audit by the Department, the taxpayer failed to respond to repeated requests for his tax records. The auditor then determined the taxpayer’s liability for CRS taxes based on his 1998, 1999, and 2000 federal income tax returns. Because the taxpayer did not file income tax returns for 2001 or 2002, gross receipts for those years were determined based on receipts reported for the previous three years. Following the audit, the Department assessed the taxpayer for the period 1998-2002. The taxpayer protested, arguing that the Department’s method of determining his CRS liability was unreliable because it was based on estimates. The hearing officer noted that the assessment of taxes for the first three years was based on actual receipts reported as business income on the taxpayer’s federal income tax returns and that the estimate for later years was reasonable given the taxpayer’s failure to provide any records or credible evidence concerning his receipts. The protest was denied.