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</html><description>[et_pb_section fb_built=&#x201D;1&#x2033; _builder_version=&#x201D;4.7.0&#x2033; _module_preset=&#x201D;default&#x201D;][et_pb_row _builder_version=&#x201D;4.7.0&#x2033; _module_preset=&#x201D;default&#x201D;][et_pb_column _builder_version=&#x201D;4.7.0&#x2033; _module_preset=&#x201D;default&#x201D; type=&#x201D;4_4&#x2033;][et_pb_text _builder_version=&#x201D;4.7.0&#x2033; _module_preset=&#x201D;default&#x201D; hover_enabled=&#x201D;0&#x2033; sticky_enabled=&#x201D;0&#x2033;] 11/14/2000 00-32 In 1996, the Taxpayer worked as an independent contractor performing maintenance services. In April 2000, the Department assessed the Taxpayer gross receipts tax, penalty and interest on his 1996 business receipts. Taxpayer protested the assessment, arguing: 1) he did not [&hellip;]</description></oembed>
