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  3. B.R. Gordon Construction Co., Inc.

B.R. Gordon Construction Co., Inc.



TP was assessed penalty and interest for a CRS-1 report that was filed late using an ACH transfer. TP claims that the report was late because the person responsible for sending the report was ill on the day the report. TP also claims the department should have notified them that they were no longer required to use a special payment method. Protest denied.