On October 23, 2019, the Department issued an assessment of for gross receipts tax, penalty and interest in a total amount of $3,057.45. On November 5, 2019, the Taxpayer submitted a letter protesting the assessment. Taxpayer did not report income from coaching services as gross receipts that had been reported on his federal tax return as business income. Taxpayer argued that he was a statutory employee rather than an independent contractor and that wage income is exempt from gross receipts tax. Though the Hearing Officer found him credible, the Taxpayer was unable to provide any documentation to support his position. The Taxpayer argued that he had a federal designation as a statutory employee, but could not support this with evidence. The Department contended that the Taxpayer was engaged in business doing work as a contractor, and that the Taxpayer’s federal return supported this. Since this was the case, all receipts were presumed taxable. Having concluded that Taxpayer’s evidence did not overcome the presumption of correctness attached to the assessment, the Hearing Officer ordered the protest denied.