"I'm unsure because when I've debugged in the past it will highlight the line where the code fails. In this case the entire block of code I've posted is being highlighted."
Which means it's one (or more) of the parameters you are passing to the
InsertAccountTrackerEntry
method.
Probably, one of your ViewState names is wrong - "Custodian" spelt elsewhere as "Custodain" or similar for example.
"break out" your variables:
object dcwn = ViewState["DataCustodianWorkerNum"];
before the call, and use the debugger to find out which one is null before you call ToString on them and pass them to your method.
When you know which is null, you can look at finding out why.