The protesting Taxpayer received two assessments that the Department issued to a company for unpaid gross receipts tax, penalty and interest. The assessments were sent to the Taxpayer’s address, but were for a sole proprietorship owned by her ex-husband. The Taxpayer filed a protest to both assessments. At the hearing, there was no evidence provided to indicate that the Taxpayer was engaged in business, played any role in her ex-husband’s company during the time that they were married, or had any involvement with his company’s gross receipts tax filings. Further, without evidence of when the company was formed, there was insufficient evidence to establish whether the business itself constituted marital community property or the separate property of the ex-husband. Finally, under the Marital Settlement Agreement dissolving the marriage between the Taxpayer and her ex-husband, the ex-husband was liable for all unspecified debts including the company’s gross receipts tax obligations. Taxpayer’s protest was granted because she was not a taxpayer liable for gross receipts tax purposes in this matter.