Uthman bin Abu As reported,

The Prophet ﷺ said, "The gates of heaven are opened at midnight, and a caller calls out, 'Is there anyone supplicating, that his supplication may be answered? Is there anyone asking, that he may be given? Is there anyone in distress, that his distress may be relieved?' No Muslim makes a supplication at that time except that Allah عز وجل answers him, save for a prostitute who trades with her body, or a tax collector."

Azami 4019

Hasan

عن عثمان بن أبي العاص الثقفي

عن النبي ﷺ قال: تفتح أبواب السماء نصف الليل، فينادي مناد: هل من داع فيستجاب له، هل من سائل فيعطى، هل من مكروب فيفرج عنه، فلا يبقى مسلم يدعو بدعوة إلا استجاب الله عز وجل له إلا زانية تسعى بفرجها، أو عشارا.

الأعظمي 4019حسن
Contents
Reference
Commentary
Ayat
Collection
Jami al-Kamil
Book
Zakat
Chapter
Tax collector
Section
Severe warning against the tax collector and the customs collector
Numbering
Jami al-Kamil 4019 (2nd edition)
Azami 4019