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Part 4. Examining Process

Chapter 24. Excise Tax

Section 13. Fuel Compliance Officer Technical Guidance (Cont. 2)

4.24.13  Fuel Compliance Officer Technical Guidance (Cont. 2)

4.24.13.16 
Excise Tax Fuel On-line Network (ExFON)

4.24.13.16.1  (11-09-2007)
FCO System

  1. FCOs use ExFON to do the following:

    • Input inspections and contacts with taxpayers

    • Review prior inspections on a "need to know basis"

    • Input truck mileage

    • Report use of time

    • Plan work

    • Process fuel samples

    • Input and manage leads and potential inspection candidates

4.24.13.16.2  (11-09-2007)
Group Manager System

  1. Group Managers use ExFON to do the following:

    • Review FCO input of work

    • Update inspections to include the manager's role in the inspection

    • Record contacts with taxpayers

    • Process completed cases

    • Process work group information

4.24.13.16.3  (11-09-2007)
Cincinnati Compliance Service Center (CCSC)

  1. The CCSC:

    • Hosts the central database.

    • Provides assistance to FCOs and managers when ExFON problems arise.

      Note:

      FCOs and managers should not call the CCSC directly for assistance but should call the help desk or submit a help desk ticket.

    • Inputs lab results into ExFON.

    • Completes and processes internal penalty assessment forms.

    • Issues assessment forms to the taxpayer.

    • Processes payments received subsequent to issuance of the assessment forms.

4.24.13.17  (11-09-2007)
Time Reporting

  1. The activity codes in this section are used to report Direct Examination (Inspection) Time (DIT) in ExFON and on Form 4502.

  2. The letter "Z" is attached to the end of the appropriate activity code to report time spent working on state inspections or on inspection issues involving a state.

    Note:

    Use of the "Z" suffix is not for de minimusactivity such as an isolated telephone call or contact with a state officer or official.

  3. Activity codes 610 and 730 are used to report indirect and administrative time.

  4. Within every activity code, FCOs must assign time to a DCO code. The only DCO codes authorized for each activity code are included with the description of the activity code within this section.

4.24.13.17.1  (11-09-2007)
Activity Code 515 - Terminal Inspections

  1. Use activity code 515 to report time spent performing terminal inspections.

  2. Use activity code 515Z when the FCO receives and processes state terminal samples.

  3. Activity Code 515(1) General- Time spent traveling and conducting the inspection.

  4. Activity Code 515(2) Planning - researching and inputting work plan.

  5. Activity Code 515(5) Samples - processing, packaging and shipping samples.

  6. Activity Code 515(9A) Database Work - input of inspections including initial input, additional contacts and closing of inspections.

4.24.13.17.2  (11-09-2007)
Activity Code 515D - Terminal Inspections initiated by BTR Activity

  1. The use of activity code 515D is for time reporting purposes only.

  2. Activity Code 515D(1) General - Record the time spent conducting BTR inspections at the field location. This includes time spent traveling, conducting the interview and obtaining samples.

  3. Activity Code 515D(2) Planning - Record the time spent researching and inputting a work plan into ExFON.

  4. Activity Code 515D(5) Samples - Record the time spent processing, packaging and shipping BTR samples.

  5. Activity Code 515D(9A) Database Work - Record the time spent inputting BTR inspections into ExFON. This includes the initial input, additional taxpayer contacts, the closing of the inspection and the issuance of closing documents.

4.24.13.17.3  (11-09-2007)
Activity Code 516 - Retailer and Wholesaler Inspections

  1. Use activity code 516R to report time spent performing fuel compliance inspections of retailers including truck stops.

  2. Use activity code 516W to report time spent performing fuel compliance inspections of fuel wholesalers.

  3. Use activity code 516Zto report time spent receiving and processing state samples from wholesalers and retailers including truck stops.

  4. Activity Code 516R(1) or 516W(1) General - Time spent traveling and conducting the inspection.

  5. Activity Code 516R(2) or 516W(2) Planning - researching and inputting work plan.

  6. Activity Code 516R(5) or 516W(5) Samples - processing, packaging and shipping samples.

  7. Activity Code 516R(9A) or 516W(9A) Database Work - input of inspections including initial input, additional contacts and closing of inspections.

4.24.13.17.4  (11-09-2007)
Activity Code 516D - Retailer and Wholesaler Inspections initiated by BTR Activity

  1. The use of activity code 516D is for time reporting purposes only.

  2. Activity Code 516D(1) General - Record the time spent conducting BTR inspections at the field location. This includes time spent traveling, conducting the interview and obtaining samples.

  3. Activity Code 516D(2) Planning - Record the time spent researching and inputting a work plan into ExFON.

  4. Activity Code 516D(5) Samples - Record the time spent processing, packaging and shipping BTR samples.

  5. Activity Code 516D(9A) Database Work - Record the time spent inputting BTR inspections into ExFON. This includes the initial input, additional taxpayer contacts, the closing of the inspection and the issuance of closing documents.

4.24.13.17.5  (11-09-2007)
Activity Code 517- Roadside and Other Designated Inspection Sites

  1. Use activity code 517H to report time spent performing fuel compliance inspections at any state highway inspection station, weigh station, mobile station, or other location designated by the Commissioner to be used as a designated inspection site and which is not reportable under activity codes 515, 516, or 518.

    Note:

    In the event that a sample is obtained, the resulting inspection time should also be charged to activity code 517.

    See the table below to determine whether the inspection is an end-user inspection or a designated inspection site inspection.

  2. Use activity code 517O to report time spent performing inspections at sale barns, livestock auctions, construction sites, and similar situations where vehicles owned/operated by various persons/entities are inspected at a single site and law enforcement officers are not needed to direct the vehicles.

    If ... And ... Then ...
    The FCO arrives at a company’s office or yard Conducts an inspection It is an end-user inspection

    Note:

    Input the inspection on ExFON under activity code 518
    The FCO arrives at a site (such as a construction site) Travels throughout the site inspecting diesel trucks The contacts are end-user inspections

    Note:

    Input the inspections on ExFON under activity code 518
    The FCO arrives at a construction site Sets up a designated inspection site and screens trucks that come to the FCO The contacts are designated inspection site inspections

    Note:

    Input the inspections on ExFON under activity code 517

  3. Unless otherwise specifically addressed in planning, activity code 517 is not used to report time spent on BTR inspections.

  4. Use activity code 517Zin any situation where the FCO receives and processes state samples from "on-road" inspections, inspections at sale barns, livestock auctions, construction sites, and similar situations where numerous vehicles owned/operated by various persons/entities are inspected at a single site.

  5. Activity Code 517H(1) or 517O(1) General - Time spent traveling and conducting the inspection.

  6. Activity Code 517H(2) or 517O(2) Planning - researching and inputting work plan.

  7. Activity Code 517H(4) or 517O(4) Coordination - use of the Acoustic Inspection Device (AID). See IRM 4.24.13.11.2.

  8. Activity Code 517H(5) or 517O(5) Samples - processing, packaging and shipping samples.

  9. Activity Code 517H(9A) or 517O(9A) Database Work - input of inspections including initial input, additional contacts and closing of inspections.

4.24.13.17.6  (11-09-2007)
Activity Code 517D - Designated inspection site inspections initiated by BTR activity

  1. The use of activity code 517D is for time reporting purposes only.

  2. Unless otherwise specifically addressed in planning, activity code 517 is not used to report time spent on BTR inspections. Activity code 517 inspections typically involve screening and sampling fuel in vehicle propulsion tanks. BTR inspections generally focus on bulk-storage issues and exclude fuel in propulsion tanks.

  3. If instructions for a specific BTR activity require propulsion tank samples, reporting time under activity code 517D would be appropriate.

  4. Activity Code 517D(1) General - Record the time spent conducting BTR inspections at the field location. This includes time spent traveling, conducting the interview and obtaining samples.

  5. Activity Code 517D(2) Planning - Record the time spent researching and inputting a work plan into ExFON.

  6. Activity Code 517D(5) Samples - Record the time spent processing, packaging and shipping BTR samples.

  7. Activity Code 517D(9A) Database Work - Record the time spent inputting BTR inspections into ExFON. This includes the initial input, additional taxpayer contacts, the closing of the inspection and the issuance of closing documents.

4.24.13.17.7  (11-09-2007)
Activity Code 518 - End Users

  1. Use activity code 518 to report time spent performing fuel compliance inspections at end users of taxable fuel including truck fleet operators.

    Note:

    Activity code 518 end user inspections often take place at the principal place of business of the taxpayer.

  2. Use activity code 518Zin any situation in which the FCO receives and processes state samples from end users of taxable fuel including truck fleet operators.

  3. Activity Code 518(1) General - Time spent traveling and conducting the inspection.

  4. Activity Code 518(2) Planning - researching and inputting work plan.

  5. Activity Code 518(5) Samples - processing, packaging and shipping samples.

  6. Activity Code 518(9A) Database Work - input of inspections including initial input, additional contacts and closing of inspections.

4.24.13.17.8  (11-09-2007)
Activity Code 518D - End User Inspections initiated by BTR Activity

  1. The use of activity code 518D is for time reporting purposes only.

  2. Activity Code 518D(1) General - Record the time spent conducting BTR inspections at the field location. This includes time spent traveling, conducting the interview and obtaining samples.

  3. Activity Code 518D(2) Planning - Record the time spent researching and inputting a work plan into ExFON.

  4. Activity Code 518D(5) Samples - Record the time spent processing, packaging and shipping BTR samples.

  5. Activity Code 518D(9A) Database Work - Record the time spent inputting BTR inspections into ExFON. This includes the initial input, additional taxpayer contacts, the closing of the inspection and the issuance of closing documents.

4.24.13.17.9  (11-09-2007)
Activity Code 610 - Indirect

  1. Time spent on technical duties that cannot be charged to a specific case or activity. Generally this includes group meetings, reading procedural/technical material, preparing and attending technical/procedural conferences, records management, preparing time reports/travel vouchers, truck maintenance, supplies and E-mail/VMS.

  2. Activity Code 610(1) General.

  3. Activity Code 610(3) Supplies -ordering and organizing supplies.

  4. Activity Code 610(6) Truck Maintenance.

  5. Activity Code 610(18) Preparation of time reports and travel vouchers.

  6. Activity Code 610(20) E-mail/VMS.

4.24.13.17.10  (11-09-2007)
Activity Code 730 - Administrative Duties

  1. The time reported in this item pertains to duties such as combined federal campaign, savings bonds, Commissioner Rep Duties, participation in attitude surveys (survey & meetings), NTEU (bank & official which includes time spent by designated union representatives as provided for in the union contract), Special Emphasis Program Time, computer breakdowns, and performance discussions with managers (e.g., 4502, workload reviews, etc).

  2. Activity Code 730(1) General.

  3. Activity Code 730(9B) - Database Downtime (ExFON related)

  4. Activity Code 730(14) - Computer Breakdown.

  5. Activity Code 730(15) - Performance Review.

4.24.13.18  (11-09-2007)
Case Processing

  1. FCOs process a variety of types of case work involving building of ExFON and/or paper case files. Those cases are:

    • Inspections Resulting in No Adverse Action

    • Inspections Resulting in IRC 6715 Violation

    • Inspections Resulting in IRC 6715A Violation

    • Inspections Resulting in IRC 6717 Violation

    • Inspections Resulting in IRC 6720A Violation

  2. All inspections and contacts with taxpayers must be recorded in ExFON ( See IRM 4.24.13.16.)

  3. The recordation will take place within four business days after the date of the inspection unless:

    1. Specific permission to delay the input is obtained from the group manager, or,

    2. Computer breakdowns preclude the input.

      Note:

      FCOs should notify the Help Desk and the group manager about a computer breakdown.

    3. Conducting a BTR activity ( See IRM 4.24.13.9.6.)

  4. Prior to inputting an inspection into ExFON, the FCO should query the system to associate the current inspection with prior inspections.

  5. Samples and the narratives received by the IRS from state officers will be input into ExFON. A state penalty is not an automatic federal penalty. Information received from the state will be considered along with all other facts and circumstances for evaluating if a federal penalty is warranted. Additional samples and subsequent contact with the taxpayer may be needed

    • If a federal violation will be pursued, the processing of the case should not be delayed pending the outcome of the state case and any appeals. The federal penalty case should be able to stand on its own merits.

    • If a federal violation will not be pursued, the FCO must input the sample and narrative on ExFON but will consider the inspection a non-violation.

  6. IDRS and ExFON research must be conducted prior to the issuance of the penalty package. The date(s) and number of prior penalties must be recorded in the ExFON case file.

  7. FCOs should begin to query ExFON for the lab results after 10 business days. If sample results are not indicated on ExFON within three weeks after shipment, the FCO should inform the FCO manager who may inquire about the status of the sample.

  8. FCOs are responsible for building the hard copy penalty case files

  9. Penalty case files are maintained by the manager for one year and then shipped to CCSC.

4.24.13.18.1  (11-09-2007)
Inspections Resulting in No Adverse Action

  1. For non-terminal inspections, the Letter 3143 should be issued and the case closed by the end of the next business day after the needed information (including lab results) has been gathered and the determination has been made.

  2. For terminal inspections, the Letter 3144 should be issued and the case closed by the end of the next business day after the needed information (including lab results) has been gathered and the determination has been made.

4.24.13.18.2  (11-09-2007)
Inspections Resulting in a Potential IRC 6715 Violation

  1. The Penalty Package for IRC 6715 is the written notification issued to the taxpayer informing them about the proposed penalty.

  2. The Explanation of Items, Form 886-A, should be issued by the next business day after a potential violation of IRC 6715 has been found.

    Note:

    If the potential violation was found by a state, the Memorandum of Understanding will dictate when the Internal Revenue Service will pursue the case and issue the Form 886-A.

  3. The penalty package should be issued and the case closed by the end of the next business day after the day the needed information (including lab results) has been gathered and the determination has been made.

  4. The penalty package for IRC 6715 penalties includes:

    1. Letter 3145

    2. Two copies of the Report of Proposed Penalty, Form 12010

    3. Request for an Informal Conference and Appeal Review, Form 12009

    4. What to Do if You Disagree with the Fuel Penalty, Notice 1215

    5. Publication 1

  5. An FCO will conduct a follow-up inspection within 60 days of the issuance of the penalty package to ensure the taxpayer is in compliance.

  6. The FCO will forward the hard copy of the case file along with a referral to the FCO manager. See IRM 4.24.13.23.

4.24.13.18.3  (11-09-2007)
Inspections Resulting in a Potential IRC 6715A Violation

  1. The Penalty Package for IRC 6715A is the written notification issued to the taxpayer informing them about the proposed penalty.

  2. The penalty package should be issued and the case closed by the end of the next business day after the day the needed information (including lab results if applicable) has been gathered and the determination has been made.

  3. The penalty package for IRC 6715A penalties includes:

    1. Letter 3145

    2. Two copies of the Report of Proposed Penalty, Form 12012

    3. Request for an Informal Conference and Appeal Review, Form 12009

    4. What to Do if You Disagree with the Fuel Penalty, Notice 1215

    5. Publication 1

  4. An FCO will conduct a follow-up inspection within 60 days of the issuance of the penalty package to ensure the taxpayer is in compliance.

  5. The FCO will forward the hard copy of the case file along with a referral to the FCO manager. See IRM 4.24.13.23.

4.24.13.18.4  (11-09-2007)
Inspections Resulting in a Potential IRC 6717 Violation

  1. The Penalty Package for IRC 6717 is the written notification issued to the taxpayer informing them about the proposed refusal penalty.

  2. The penalty package should be issued and the case closed by the end of the next business day after the day the needed information has been gathered and the determination has been made.

  3. The Penalty Package for IRC 6717 includes:

    1. Letter 3057

    2. Two copies of the Report of Proposed Penalty, Form 12011

    3. Request for an Informal Conference and Appeal Review, Form 12009

    4. What to Do if You Disagree with the Fuel Penalty, Notice 1215

    5. Publication 1

  4. The FCO will forward the hard copy of the case file along with a referral to the FCO manager. See IRM 4.24.13.23.

4.24.13.18.5  (11-09-2007)
Inspections Resulting in a Potential IRC 6720A Violation

  1. The Penalty Package for IRC 6720A is the written notification issued to the taxpayer informing them about the proposed penalty.

  2. The penalty package should be issued and the case closed by the end of the next business day after the day the needed information (including lab results) has been gathered and the determination has been made.

  3. The penalty package for IRC 6720A penalties includes:

    1. Letter 3145

    2. Two copies of the Report of Proposed Penalty, Form 12013

    3. Request for an Informal Conference and Appeal Review, Form 12009

    4. What to Do if You Disagree with the Fuel Penalty, Notice 1215

    5. Publication 1

  4. An FCO will conduct a follow-up inspection within 60 days of the issuance of the penalty package to ensure the taxpayer is in compliance.

  5. The FCO will forward the hard copy of the case file along with a referral to the FCO manager. See IRM 4.24.13.23.

4.24.13.18.6  (11-09-2007)
Managerial Responsibilities

  1. The group manager has ten business days to respond to the following events:

    • A completed penalty inspection

    • Receipt of Form 12010, Form 12011, Form 12012, Form 12013 or Form 12014

    • Receipt of Form 12009

    • Expiration of the thirty-day statutory period

    • Notification of Appeals resolution

  2. The manager will record contacts with the taxpayer and results of the review of the case in the Taxpayer Contacts screen in ExFON.

4.24.13.19  (11-09-2007)
Administrative Appeals

  1. Revenue Procedure 2001-33, Administrative Appeal of Certain Dyed Fuel Penalties gives every taxpayer the right to a pre-assessment appeal of a proposed dyed fuel penalty. The appeal rights under this revenue procedure apply to all penalties that can be asserted by an FCO.

  2. If the taxpayer does not make a timely appeal request, the penalty may be assessed. If the taxpayer still wants to appeal the penalty, he must first pay the penalty in full and file a claim for a refund.

  3. Though the taxpayer may contact the manager to discuss the inspection at any time prior to its completion, the appeals process does not begin until the FCO has issued the penalty package.

  4. The penalty package includes instructions for the taxpayer on appealing the penalty and a Form 12009 to be filed if a decision to appeal is made.

  5. Under IRC section 6715(e), a person's right to appeal an IRC 6715 violation is limited if the person has been penalized under this section at least twice after October 22, 2004. The person may still file an appeal, but only regarding

    • fraud or a mistake in the chemical analysis or

    • a mathematical calculation of the amount of the penalty.

  6. The FCO manager will record all taxpayer contacts including those involving determination and basis for determination, tax law and taxpayers' position under contacts in ExFON.

  7. Procedures for an Administrative Appeal:

    If ... Then ...
    The taxpayer disagrees with the penalty and wants an appeal The taxpayer must complete Form 12009 and send it to the FCO group manager within 30 days.
    The taxpayer submits the Form 12009 The group manager will attempt to resolve the dispute through an informal conference. If the taxpayer has been penalized twice under IRC section 6715 since October 22, 2004, the manager will inform the taxpayer about the limited scope of the appeal under IRC section 6715(e).
    The informal conference results in an agreement The group manager will issue Letter 3165 and two copies of Form 12010 (if a penalty is to be assessed). The taxpayer has 30 days to respond.
    The taxpayer does not respond to the Letter 3165 within 30 days The group manager will update the status on ExFON to Approved and the penalty will be assessed.
    The informal conference does not result in an agreement The group manager will issue Letter 3142, advising the taxpayer of the decision and the actions that will follow.
    The taxpayer requests a hearing with Appeals The manager will forward the case to the Appeals Division.

  8. These same procedures would apply if a penalty under IRC 4083(d) was asserted

4.24.13.19.1  (11-09-2007)
Information to be sent to the Appeals Division

  1. The FCO group manager will compile and send the information to the Appeals Division.

  2. The information sent to the Appeals Division will include

    • Hard copy of the current inspection file including statements made by the FCO, taxpayer and group manager

    • Record of all taxpayer contacts including results of informal appeal

    • Hard copy of prior inspections, both violation and non-violation

4.24.13.19.2  (11-09-2007)
Final Disposition of the Inspection after the Appeal

  1. Appeals Division will inform the group manager of its decision.

  2. It is the responsibility of the group manager to update ExFON to reflect the disposition of the inspection.

  3. Failure to update ExFON may result in an incorrect calculation of subsequent penalties.

  4. The FCO group manager will follow up quarterly with the local appeals office on any cases older than 180 days in appeals status.

4.24.13.20  (11-09-2007)
Claims for Abatement of FCO Related Penalties

  1. The taxpayer may dispute a penalty code section within the FCO program by filing a claim for refund. The claim is filed using Form 843 or Form 8849.

  2. The full amount of the assessed penalty must be paid before a claim from the taxpayer may be considered.

  3. See IRM 4.4.4.7 for more information on processing claims.

4.24.13.21  (11-09-2007)
Taxpayer Outreach and Education

  1. Customer service includes appropriate educational and outreach efforts. This supports an overall strategy to promote voluntary compliance

  2. FCOs will engage in various outreach activities such as but not limited to

    • Formal meetings with trade organizations and associations

    • Participation in trade shows

    • One-on-one discussions during inspections

    • Calls from fuel industry stakeholders requesting information

  3. The FCO needs to ensure that the group manager is aware of and has approved the first two activities listed in (2) above

  4. Whenever possible the FCO should document their educational/outreach efforts on ExFON. This would occur when an inspection has taken place.

  5. The FCO should encourage the taxpayers to visit irs.gov to research information pertaining to the fuel industry. They can research key words such as "DYED FUEL" or similar words to bring up all articles relating to fuel.

  6. Any time associated with educational/outreach activities should be recorded under 521

  7. The group manager should monitor time devoted to this code and obtain explanations as warranted.

4.24.13.22  (11-09-2007)
Collection Duties

  1. The Letter 3145 included in the penalty package solicits payment of the penalty amount and instructs the taxpayer to send the payment to the address of record for the FCO. See IRM 4.24.13.18. for information on the penalty package sent to the taxpayer.

  2. FCOs may not accept cash for the payment of the penalty.

  3. If a check or money order is received by the FCO as payment for the penalty, the FCO must

    • Complete a Form 3244-A. See IRM 3.8.45.5 for instructions on completing Form 3244-A and Exhibit 3.8.45-9 for an example of a completed Form 3244-A

    • Update ExFON to reflect the collection of funds

  4. If the taxpayer contacts the FCO regarding the penalty payment, the FCO should first solicit full payment. If the taxpayer can not pay in full, the FCO will refer them to Form 9465 or to the IRS website to request an online payment agreement.

4.24.13.23  (11-09-2007)
Referrals

  1. FCO duties include a major focus on compliance with all fuel tax laws, and the FCO will be exposed to a variety of situations where direct penalty enforcement is not the only issue before the FCO. Significant fuel tax issues, other excise tax issues, or other tax issues may be apparent or be developed during an inspection. It is the responsibility of the FCO to not only recognize potential situations that require referral to other IRS units, but also to promptly prepare and submit written referrals.

  2. See IRM 4.24.13.9.6.9. for instructions on referring BTR inspections that indicated abnormal lab results.

  3. See IRM 4.24.13.12.4. for instructions on referring issues related to investigative samples

4.24.13.23.1  (11-09-2007)
Referral Procedures

  1. The FCO will complete an electronic Form 5346, Examination Information Report. If necessary, the FCO will also attach a document explaining the nature of the referral.

  2. The Form 5346 and the accompanying document will be attached to a secured email and sent to the FCO group manager for approval.

  3. For excise tax referrals, the FCO group manager will send the approved Form 5346 and the accompanying document, if any, via a secured message, to the PSP Excise clerk.

  4. For other referrals, the FCO group manager will follow the instructions on the Form 5346 to send the approved form and the accompanying document, if any, to PSP.

4.24.13.24  (11-09-2007)
FCO Truck

  1. Each FCO is assigned a government-leased truck to perform their duties.

  2. The laws, regulations, and policy documents pertaining to the government trucks are found in 31 USC 1344, 41 CFR 102.5 and 102.34, Treasury Directives 74-06 and 74-01.

  3. FCOs and managers are responsible for complying with IRM 1.14.7 which contains information on the use a government controlled vehicles and management responsibilities.

    1. FCOs are authorized by the Secretary of the Treasury and qualify for "Home-to-Work" use.

      Note:

      FCO Managers do not have home to work authority.

    2. Where IRM 1.14.7 refers to Facilities Management, FCOs should substitute the Excise Fleet Manager

4.24.13.24.1  (11-09-2007)
FCO Group Manager Responsibilities

  1. In addition to the requirements of IRM 1.14.7, FCO managers shall:

    1. be accountable for all vehicles assigned to the group

    2. ensure all FCOs have been given a copy of IRM 1.14.7.

    3. ensure vehicles under their control are current with routine maintenance both under the prepaid maintenance policy and otherwise.

    4. alert the fleet manager of any significant truck issues.

    5. obtain supplies, services, and accessory equipment for their FCO trucks.

    6. report the theft of an FCO truck to the fleet manager within 24 hours.

    7. rotate trucks among FCOs to keep the mileage low to mitigate additional charges for maintenance after 60,000 miles and to reduce excess mileage charges at the end of the lease.

    8. ensure ExFON reports related to vehicle usage including mileage and fuel use are reported accurately.

    9. ensure the use of alternative fuels when available

4.24.13.24.2  (11-09-2007)
FCO Responsibilities

  1. In addition to the requirements of IRM 1.14.7, FCOs shall:

    1. wear the official FCO uniform while operating the FCO truck. See IRM 4.24.13.5.

    2. maintain accurate and complete vehicle usage logs in ExFON for each FCO truck. The ExFON truck log will reflect the daily use of the truck. FCOs will ensure the log is completed weekly.

    3. contact the FCO manager if a required truck service or repair is not covered by warranty or service plan

    4. ensure the use of alternative fuels when available

    5. maintain and submit timely accurate supporting documentation for credit card use

4.24.13.24.3  (11-09-2007)
Vehicle Identification

  1. Official U.S. Government Department of the Treasury license plates (T-tags) shall be displayed on all FCO trucks.

    Note:

    Specific exceptions are authorized by 41 CFR 102-34.180, .195, and .200.

  2. Besides a discrete T-number for each truck, the T-tags contain three items of information required by 41 CFR 102-34.110

    1. For Official Use Only

    2. U.S. Government

    3. Identification that readily identifies the agency owning the vehicle.

  3. The T-tags are the preferred manner to display this required information. 41 CFR 102-34.120(a)(1).

  4. The T-tag shall be displayed front and rear in the normal places for a license plate on that model of vehicle.

  5. No part of the T-tag may be obstructed by license plate brackets, surrounds, etc.

  6. The fleet manager is responsible for obtaining and issuing a T-tag for each vehicle.

  7. The T-tag must be removed prior to any disposal of the leased truck.

  8. If a vehicle or tag is stolen and not recovered, or if a T-Tag is lost, mutilated (needing replacement), or destroyed, a written report must be made by the FCO to the manager. The manager is responsible for forwarding this report to the fleet manager. See IRM 1.16.4

4.24.13.24.4  (11-09-2007)
Theft of Government Vehicle

  1. If the FCO truck is stolen, it must be immediately reported to the state, county, and/or municipal authorities as required by law in the jurisdiction of the theft.

  2. If the FCO truck is stolen, it must be immediately reported to the FCO manager.

  3. The FCO manager must report the theft to the Fleet Manager within 24 hours.

4.24.13.24.5  (11-09-2007)
Vehicle Accident Reporting

  1. If the FCO truck is in an accident, it must be immediately reported to the FCO manager.

  2. The FCO manager must report the accident to the Fleet Manager within 24 hours.

  3. Refer to IRM 1.14.7for procedures.

4.24.13.25  (11-09-2007)
Fed/State and Fed/Fed Agreements

  1. A variety of written agreements may be developed to coordinate tax administration with other federal or state agencies. Development of these agreements is a primary responsibility of Excise Fuel Policy in conjunction with Government Liaison and Disclosure (GLD). FCO Managers are directly responsible for administering all the provisions of the federal or state agreements within the assigned geographical territory. To accomplish this responsibility, the FCO Manager must:

    • Obtain copies of all current written agreements between any federal or state agencies within their geographically assigned territory.

    • Review and familiarize themselves with all provisions of the written agreements

    • Make disclosures of federal information as provided in the written agreements. Disclosures typically would include making monthly disclosures of federal penalties to state taxing agencies.

    • Notify Excise Fuel Policy when new agreements are needed need updating.

    • Monitor FCO compliance with disclosure and contract provisions of the agreements.

  2. The FCOs will be working directly with federal and state officers. Maintaining a balance between making only authorized disclosures to those officers and keeping a solid working relationship is essential. Disclosures authorized in current agreements are written to comply with the restrictions contained within IRC section 6103. FCOs must at a minimum

    • Obtain copies of all current agreements between any federal or state agencies within their geographically assigned territory.

    • Review and familiarize themselves with all provisions of the written agreements, including the limitations of authorized disclosures.

    • Elevate to the FCO manager any issues or changes that should be considered

    • Promptly process samples received from state officers.

    • Work cooperatively with federal and state officials within the parameters of written agreements

  3. For more information on disclosures, see IRM 4.2.5.

4.24.13.26  (11-09-2007)
Third Party Contacts

  1. Section 3417 of the IRS Restructuring and Reform Act of 1998 (RRA 98) requires that the IRS provide reasonable notice to a taxpayer before contacting third parties with respect to the determination or collection of that taxpayer’s tax liability. Section 3417 was incorporated as IRC section 7602(c) Notice of contact of third parties..

  2. See IRC section 7602(c) and Treas. Regs. section 301.7602-2 Third party contacts

  3. If the determination is made that the FCO will contact third parties to obtain information relevant to a taxpayer's tax liability, the FCO is required to give the taxpayer notice that these contacts will be made. Publication 1 (May 2005 revision and any subsequent revisions containing the general notice of third party contact) is used to give advance notice of third party contacts to the taxpayer.

  4. After issuing Publication 1, the FCO should document the ExFON file with the method and date of delivery.

  5. Form 12175 is used to report third party contacts.

  6. The taxpayer can waive the rights under IRC 7602(c) and authorize the IRS to contact a specific third party by signing Form 12180.

  7. See IRM 4.10.1.6.12 for current instructions for making third party contacts and recording the contacts in compliance with IRC 7602(c).

  8. Guidance specific to the FCO position is included in the table below:

    If an FCO... And ... Then a Third Party Contact...
    Obtains information during an inspection Makes a referral to an Excise Tax group Has not been made.
    Conducts a terminal inspection Wants to obtain a sample of fuel from a transport not owned by the terminal Will be made. A Publication 1 must be issued to the taxpayer prior to the contact with the third party.
    Finds a violation of IRC 6715 The taxpayer states it was some else's fault Will be made. A Publication 1 must be issued to the taxpayer prior to contact with the third party.
    Conducts an inspection at a fuel wholesaler Asks to look at a list of customers who have purchased dyed product Has not been made.
    Conducts a BTR compliance inspection Obtains information on the source of the fuel Has not been made.
    Arrives at a site to conduct an inspection Talks with employees to locate the owner Has not been made.
    Obtains samples from a state or information regarding potential inspection candidates The FCO uses the information to propose an IRC 6715 penalty or conduct an inspection Has not been made.
    Receives an unsolicited tip Uses the information to plan and conduct an inspection Has not been made.

4.24.13.27  (11-09-2007)
Fraud

  1. See IRM 25.1, Fraud Handbook.

  2. Fraud is deception by misrepresentation of material facts, or silence when good faith requires expression, resulting in material damage to one who relies on it and has the right to rely on it. Simply stated, it is obtaining something of value from someone else through deceit.

  3. An FCO must be alert to indicators of fuel tax evasion.

  4. When an FCO encounters behavior or indicators of fraud, they will immediately consult with their group manager to determine the proper course of action.

  5. The FCO and group manager will jointly ensure that they have sufficiently documented the appropriate factors or information and consult with a Fraud Technical Advisor (FTA)

  6. Based on these discussions and any further development or plan of action, a determination will be made to either recommend to the Fraud Group Manager that a criminal referral be made or refer the matter to the fuel territory to continue working the issue. See IRM 4.24.13.23. and IRM 25.1.3 for referral procedures.

  7. If a referral to CID is made, further participation by the FCO may still be required. The request to have an FCO assist will be made through the FCO group manager.

  8. The FCO manager should ensure he or she receives feedback on the outcome of the referral and the participation of the FCO.

4.24.13.28  (11-09-2007)
Bribery Awareness

  1. The Treasury Inspector General for Tax Administration (TIGTA) is primarily responsible for investigating all attempted bribery cases. See IRM 4.2.4

4.24.13.29  (11-09-2007)
Glossary

  1. Definitions of terms common to the fuel compliance program are included below. For more definition of terms related to the taxable fuels, see Treasury Regulations 48.4081-1(b).

    • ASTM - American Society for Testing Materials

    • Aviation Gasoline - All special grades of gasoline that are suitable for use in aviation reciprocating engines and covered by ASTM specification D 910 or military specification MIL-G-5572.

    • Barrel- A barrel is 42 US Gallons at 60 degrees F.

    • Bill of Lading (BOL) - Business paper showing the product type, number of gallons, purchaser, carrier, date, destination of product, and driver information. Each BOL is sequentially numbered.

    • Biodiesel- A fuel derived from plant or animal matter which meets the EPA registration requirements for fuels and fuel additives and the requirements of the American Society of Testing and Materials (ASTM). See IRC 40A(d) for a more detailed definition.

    • Blender - Any person that produces blended taxable fuel.

    • Blocked Pump - A pump used to dispense undyed kerosene that is sold at retail for use by the buyer in a nontaxable use. A blocked pump is at a fixed location, contains a legible and conspicuous notice stating "Undyed, Untaxed Kerosene - Non-Taxable Use Only" and cannot (because, for example, of its distance from a road surface or train track or the length of its delivery hose) reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train or is locked by the vendor after each sale and unlocked by the vendor only in response to a request by a buyer for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or diesel-powered train.

    • BTR - Below the Rack Fuel Tax Evasion Project

    • Card Lock Fuel Pumps - Fuel pumps that are operated with the use of a card, similar to a credit card. The card has information encoded such as the name and address of the owner of the card. Card lock fuel pumps are normally operated at an unattended location with the cardholder pumping his/her own fuel.

    • Commercial Motor Vehicle - defined by 49 CFR 390.5 in the DOT Federal Motor Carrier Safety Regulations as having a minimum gross vehicle weight (GVW) of 10,001 pounds or capable of carrying eight passengers for compensation or capable of carrying fifteen passengers not for compensation or considered HazMat transporters.

    • Common Carrier - A person holding itself out to the public as engaged in the business of transportation, storage, and/or distribution for compensation. A common carrier usually will not own the goods that it transports, stores, and/or distributes.

    • Concentration Sample - A dyed fuel sample collected and analyzed to ensure the concentration of dye is in accordance with Treasury Regs. 48.4082-1(b). Normally, concentration samples are obtained from terminals and fractionators but may also be collected from wholesalers, retailers and end-users. A penalty under IRC section 6715(a)(3) or IRC section 6715(a)(4) may apply if concentration samples from wholesalers, retailers and end-users are found to contain less than the required level of dye.

    • Consent Search - Where the party whose person or premises is to be searched freely and voluntarily agrees to and consents to the search. Per IRS Chief Counsel, for our purposes the terms search and inspect are synonymous.

    • Designated Inspection Site - Treasury Regulation 48.4083-1(b)(2) defines a designated inspection site as follows: A designated inspection site is any State highway inspection station, weigh station, agricultural inspection site, mobile station or other location designated by the Commissioner to be used as a fuel inspection site. A designated inspection site will be identified as a fuel inspection site. By IRS policy, these sites will be designated with a free standing and/or magnetized vehicle sign displaying "IRS DYED FUEL INSPECTION SITE" .

    • Diesel Fuel - Any liquid that, without further processing or blending, is suitable for use as a fuel in a diesel-powered highway vehicle or diesel-powered train. See Treasury Regulations 48.4081-1(c)(2)(i) and (ii) for a more detailed definition and exclusions.

    • Diesel-powered highway vehicle - A highway vehicle, as defined in §48.4061(a)-1(d), that is propelled by a diesel-powered engine.

    • Dye Injection System - Mechanical addition of the proper amount of dye to taxable fuel.

    • End user - A person that purchases diesel fuel in either bulk or non-bulk quantities for use.

    • Enterer - Generally means the importer of record (under custom laws). However, if the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record, the owner at the time it is brought into the United States is the enterer. See Treasury Regulations §48.4081-1(b).

    • ExFON - Excise Tax Fuel On-Line Network (ExFON) – system providing automated support to the Fuel Compliance Program. For further information on the system, See IRM 4.24.13.16.

    • Fleet Operator/Trucking Company- The operator of a fleet of highway trucks and/or tractor trailers. May have dyed diesel fuel for non-taxable use.

    • Fractionator - An entity that specializes in reprocessing "transmix" to recover separate salable products such as gasoline and distillate fuels. A fractionation facility separates the products (fractions) in a distillation column. Many fractionators have a combination of mobile equipment and fixed facilities with the truck-based technical equipment moving between tank farms and storage sites as their business requires. Fractionators receive their raw material, transmix, in non-bulk shipments by rail car and/or by transport truck. Their finished product is dispensed either through a pipeline in bulk or across a rack, in a non-bulk distribution. If a fractionator produces taxable fuel it must have a Form 637 "S" registration as a refiner. If it dispenses taxable fuel over a rack, it must have a Form 637 "S" registration as a terminal.

    • Fuel Thief - This device consists of a bottle with a cork lid and an apparatus used to lower and raise the bottle in the tank for taking fuel samples.

    • Fuel Transport- A highway-type vehicle used to transport fuel over the highway. Normally, fuel transports are tractor trailer combinations capable of carrying over 7,000 gallons of fuel as cargo.

    • Heating Oil- Trade term for the group of distillate fuel oils used in heating homes and buildings as distinguished from residual fuel oils used in heating and power installations. Heating oil is normally high sulfur #2 diesel fuel. If the fuel is dyed to IRS specification it is exempt from the Section 4081 tax.

    • Highway Vehicle - The term "highway vehicle" means any self-propelled vehicle, or any trailer or semi-trailer, designed to perform a function of transporting a load over highways, whether or not also designed to perform other functions, but does not include a vehicle described under §48.4041-8(b)(2).

    • Intercity bus - Any automobile bus which is used predominantly in furnishing (for compensation), passenger land transportation available to the general public if: a) such transportation is scheduled and along regular routes; or b) the seating capacity of such bus is at least 20 adults (not including the driver).

    • Key Lock Fuel Pumps - Fuel pumps that are operated with the use of a key. The key lock fuel pumps are normally operated at an unmanned location with the keyholder pumping his/her own fuel.

    • Material Safety Data Sheet (MSDS) - Provide the following information: product identification, physical properties, fire and explosion hazard data, product composition and exposure limits, potential health effects, special protection information, spill or leak procedures, handling and storage precautions, hazard warning, and regulatory information.

    • Omnibus Budget Reconciliation Act of 1993 (OBRA '93) - The Omnibus Budget Reconciliation Act of 1993 (Pub. Law 103-66, 8-10-93), (the 1993 Act) changed the point of taxation for diesel fuel from the sale by a registered wholesale distributor to the removal from the "bulk transfer/terminal system" , effective January 1, 1994.

    • Position holder - A position holder, with respect to taxable fuel in a terminal, is the person that holds the inventory position in the fuel, as reflected on the records of the terminal operator. A person holds the inventory position in taxable fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the taxable fuel. The term also includes a terminal operator that owns taxable fuel in its terminal.

    • Refrigeration unit (Reefer Unit) - A unit mounted on a truck or trailer that cools the storage area of the truck or the trailer. Refrigeration units with separate fuel tanks can use non-taxable fuel (dyed diesel). Units that use the fuel from the propulsion tank (saddle tank) for their fuel must use undyed fuel.

    • Retailer- Sells product to end-users. May sell motor fuel and/or heating fuel. A typical retailer has bulk storage.

    • Splash Dyeing - Method of dyeing a product, whereby dye is measured and manually introduced into the transport compartment. This dyed product becomes intermixed by the splashing action of the fuel caused by the movement of the tanker as it makes fuel deliveries.

    • Sulfur Sample - A fuel sample collected and analyzed to ensure the concentration of sulfur is in accordance with applicable EPA regulations. Sulfur samples are obtained from terminals, wholesalers and retailers. A penalty under IRC section 6720A may apply if the concentration of sulfur exceeds the allowable level.

    • Tankwagon - Small trucks used to carry fuel. They usually have a capacity of 3,000 gallons or less.

    • Terminal - A taxable fuel storage and distribution facility that is supplied by pipeline or vessel and from which taxable fuel may be removed at a rack. However, the term does not include any facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline and from which no gasoline is removed. Also, effective January 2, 1998, the term does not include any facility where finished gasoline, undyed diesel fuel, or undyed kerosene is stored if the facility is operated by a taxable fuel registrant and all such taxable fuel stored at the facility has been previously taxed under section 4081 upon removal from a refinery or terminal.

    • Terminal Control Number (TCN)- A number that identifies an approved terminal in the bulk transfer/terminal system.

    • Throughputter - In industry practice, the term generally means any person that stores fuel in a terminal. Under the taxable fuel regulations, however, the term is expanded to mean a person that (1) owns taxable fuel within the bulk transfer/terminal system (other than in a terminal) or, (2) is a position holder. See Treasury Regulations §48.4081-1(b).

    • Transmix - A by-product of refined products pipeline operations created by the mixing of different specification products during pipeline transportation. Transmix is considered diesel fuel under IRC section 4083(a)(3)(A).

    • Ultimate Vendor - An ultimate vendor (registered under section 4101) sells undyed diesel fuel tax free to the user of the fuel (the ultimate purchaser) for use on a farm for farming purposes or for the exclusive use of any State or local government, or political subdivision of a State or the District of Columbia.

    • Usage Sample - A dyed fuel sample collected and analyzed to determine whether the seller or user is subject to a penalty under IRC section 6715. Usage samples were formerly called field samples.

    • Wholesale Distributor - Fuel dealer who sells to retailers and end-users. Wholesale distributors may or may not have bulk storage. A wholesale distributor may merely buy fuel from a terminal and transport it to the retailer. A wholesale distributor may also engage in retailing.

    • Writ of Entry - A Writ of Entry is a court issued order that allows legal entry to constitutionally protected private property for official purposes.

  2. Definitions of terms related to BTRs

    • Abnormal sample results - Compliance or sweep sample chromatogram that differs from the chromatogram of fuel from the stated source of fuel for that compliance or sweep sample location. Abnormal sample results are assigned to an Excise Tax Revenue Agent for final resolution.

    • Below the Rack (BTR) - Generally refers to methods for detecting fuel alteration and adulteration schemes after the product has broken-bulk and left the terminal rack.

    • BTR Activity – General term for a planned BTR compliance initiative or BTR sweep.

    • BTR Compliance Initiative- Coordinated two-phase BTR activity in which reference samples are collected in phase one and compliance samples are collected in phase two. A compliance initiative is usually geographically or issue focused.

    • BTR Compliance Sample - A fuel sample collected during a BTR compliance initiative at a point in the fuel distribution system after the product has broken bulk and left the rack. BTR compliance samples are analyzed to provide a chromatogram of the fuel. During a BTR compliance initiative, the compliance sample chromatogram is compared to the reference sample chromatogram to determine commonality

    • BTR Data Sheets -There are two specific forms, one for reference samples and one for compliance samples. These forms, correctly, accurately, and timely completed, are crucial in validating the scientific foundation of the BTR methodology.

    • BTR Reference Sample - A fuel sample usually collected at taxable fuel terminals and fractionators during a compliance initiative, which is analyzed to provide a chromatogram of the fuel. The chromatogram of that sample is unique to that fuel, from that source, during that BTR activity. Reference sample chromatograms form the baseline to which BTR Compliance samples chromatograms are compared.

    • BTR Sweep - Coordinated single-phase BTR activity in which compliance or sweep samples are taken from as many post-terminal sources as possible in the designated area.

    • BTR Sweep Sample - A fuel sample collected at a point in the fuel distribution system after the product has broken bulk and left the rack. BTR sweep samples are analyzed to provide a chromatogram of the fuel. During a BTR Sweep, the sample chromatogram is analyzed for factors that are inconsistent with what would be expected in a sample of the declared fuel type. The sample is also compared to fuel samples from the same declared source.

    • Chromatogram - The result of a testing procedure in which the components of a product are separated and identified.

    • Excise Forensics Laboratory (EFL) - The sole facility dedicated to processing, analyzing and storing samples and other documentation related to IRS BTR activities. This facility is located at the Pacific Northwest National Laboratory (PNNL) in Richland, Washington.

    • Investigative Sample - A fuel sample collected because the nature and composition of the fuel is questionable. Investigative samples are fingerprinted and subjected to other analytical procedures to identify unusual components and the percentage of each component in the sample.

    • Logitech Pen - A data capture device and related software issued to all FCOs and used in conjunction with specific forms to capture handwritten inspection data and prepare it for upload to ExFON.

    • Middle-distillate fuels - Kerosene, jet fuel, diesel, and heating oil are all middle distillate fuels. During the distillation process, the lighter products such as gasoline and the gasoline blendstocks vaporize first. They are collected at the top of the distillation column. The heavier products, No. 4 oil to asphalt, are found at the lower end of the column. The middle of the column yields No. 1 through No. 3 oils. No. 1 and No. 2 oils, are also called kerosene, K-1, K-2, jet fuel, Jet-A, JP-5, JP-8, diesel fuel, D-1, D-2, stove oil, heating oil, etc. The No.1 and No. 2 oils make up the non-gasoline taxable fuels.

    • Normal sample results - Compliance/sweep sample results in which the chromatogram agrees with the chromatogram of the stated source of the fuel in the compliance/sweep sample. Normal sample results are not reported to the field.

    • Pending sample results - Status of sample results returned to the field for further development or data perfection. A pending sample result is normally assigned to an FCO. A pending sample result will be resolved into abnormal or normal results.

    • PNNL - Pacific Northwest National Laboratory

    • Post-terminal Source - Fuel in the system after it breaks bulk at the terminal rack. Examples are wholesale distributor, retail outlet, and end-user.

Exhibit 4.24.13-1  (11-09-2007)
Investigative Sample Form

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Exhibit 4.24.13-2  (11-09-2007)
Mandatory Vehicle Equipment List

This is a list of equipment that should be in an FCO truck at all times.

Item Unit   Comments
Fire extinguisher 1   ABC in cab of truck
Fire extinguisher 1   ABC in truck bed-accessible
White safety helmet 1   Hard hat
Safety glasses with side shields or goggles 2   Ansi standard
Nomex coveralls or set 1   Carry "Nomex Laundering Guide"
Nitrile gloves 100   1 pack/box
Steel toed safety shoes 1 pr   If not worn, must be available in truck
Eye wash kit 1   Check that any dated material is current
Oil spill kit or 10 lbs of absorbent clay (kitty litter) 1    
First aid kit 1   Check that any dated material is current
Battery operated warning/flashing lights 2 pks   Carry in cab of truck
Life Hammer 1   Carry in cab of truck
Orange safety cones with reflector stripes 4    
Orange safety vest 1    
Hearing protection 2    
Hand Cleaner 1    
Uniform Shirts, tan or khaki colored 10   Long & short sleeve w/accountable patches
Uniform Pants, navy blue 10   Cotton or cotton blend
Ball cap, navy blue 2   With accountable patch
Raingear 1    
Winter weight parka and/or windbreaker 1    
Sampling pump 2    
Rebuild kit for pump 1    
Clear plastic tubing 30 ft   May be Tygon brand
30 inch pipettes 100    
60 inch pipettes 100    
Clear glass 2 fl. oz. sample bottles 50   Do not let stock fall below 50
Black caps with plastic seals for bottles 150   Minimum of 50
Black caps with plastic seals for above 50   Do not let stock fall below 50
Plastic funnel 1    
Porcelain/metal 5-gallon pail or bucket 1    
Clear glass measuring cup 1   Or large wide-mouth (mason or pyrex) glass jar
Absorbent wipes/Paper towels 100   One pack or one roll
Red kerosene can 1   Kerosene can must be labeled
Undyed kerosene 1 gallon   For sampling equipment
Yellow diesel can 1   Diesel can must be labeled
Master box kit 2   MB25-1 for all 49 CFR 173.4 shipping
Carrying case/plastic tote to hold supplies 1 X  
Magnetic fuel inspection site sign 1    
Freestanding fuel inspection site sign 1    
Flashlight and batteries 1    
Ice scraper with brush attachment 1    
Hazardous waste can 1   1 to 5 gallon
Trash bags for waste can 25    
Jumper/booster cables 1    
IRM 4.24.13-current edition 1    
IRM 1.14.7-current edition 1    
POV Proof of Insurance Letter 1    
CP Leasing Letter to Dealership 1    
CA-1 Incident Report 1    
SF 91 Motor Vehicle Accident Report 1    
Home-to-Work authorization letter 1    
MSDS for unleaded regular gasoline 1   Available at major oil company web sites
MSDS for unleaded premium gasoline 1    
MSDS for number 2 diesel fuel 1   One each for LSD/ULSD
MSDS for number 2 dyed diesel fuel 1    
MSDS for Jet A 1    
MSDS for number 1 kerosene 1    
MSDS for dyed kerosene 1    
Hazmat Training Certificate 1    
FedEx US Airbills 50    
Dangerous Good Declarations 10    
Pub 1 50    
Notice 916 (En/SP) 50    
Truckers Brochures 50   Both English and Spanish versions
BTR reference pads 5    
BTR compliance pads 5    
Roadside log pads 5    
Form 9667 Sample bottle label 50    
Form 9668 Diesel Fuel Equipment Tag 10    
Form 12180 Third Party Contact Form 5    
Form 4564 Information Document Request 5    
Letter 3913 BTR Introduction Letter 10    
Form 3210 Transmittal 5    
Form 637 Application for Registration 3    
Form 3244A Payment Posting Voucher 5    
Form 8849 Claim Form 5    

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