The Taxpayer was in the business of residential construction. The Department assessed Taxpayer for failure to pay gross receipts and withholding taxes for the period October 1, 2003 through May 31, 2006. The Department waived all penalties based on the Taxpayer’s reliance on the reasonable advice and services of its independent accountant. Taxpayer, subsequently, filed gross receipts returns for tax periods July, August and September 2006. The Department assessed the Taxpayer for the taxes, interest and penalty. Taxpayer requested that penalty be abated because the Taxpayer relied on the reasonable advice of its accountant. The Taxpayer failed to provide proof of reliance on an accountant for advice for the later period, and therefore was negligent in failing to timely file and pay gross receipts and withholding tax. The Taxpayer’s protest was denied.