Splash fuel oil program

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See IRM 1. The group manager shall send all approved referrals, Form and the supporting information if any, via a secured message, to the Excise Workload Selection and Delivery Excise WSD mailbox at sbse. A variety of written agreements may be developed to coordinate tax administration with other federal or state agencies. The IRS has two types of agreements with states in relation to fuel inspections: fuel sampling agreements and information-sharing agreements. The two types may be combined into one agreement if the state agency that obtains and ships the fuel samples is the taxing agency with whom the IRS will share tax information.

In an information-sharing agreement, the IRS and the state taxing agency share information on secured samples found within the state. Penalties authorized by IRC associated with these secured samples, may not be disclosed to state agencies under IRC d.

Responsibilities for meeting the administrative provisions of the agreements are shared by the excise territories and Excise Workload Selection and Delivery Excise WSD.

The excise territory manager will appoint a group manager as the point of contact to address issues that may arise. Obtain copies of all current written agreements between any federal and state agencies within the geographically-assigned territory. Review and familiarize themselves with all the provisions of the written agreements within their assigned geographic territory. Meet the IRS obligations stated in existing agreements and work with their state counterparts to ensure the state fulfills its obligations.

Provide copies of the current agreements between any federal and state agency to the FCO or FCA assigned that geographical territory.

Monitor employees' compliance with authorized disclosure and contract provisions of the agreements. If a group manager has questions about a particular agreement or experiences problems with a state, the manager should contact Excise Tax Policy. An analyst will work with the manager and PGLD to answer questions and resolve issues. Employees will work directly with federal and state officers. Maintaining a balance between making only authorized disclosures to those state officers and maintaining a solid working relationship is essential.

Employees must at a minimum:. Obtain copies of all current agreements between any federal and state agency within their geographically-assigned territory. Review and familiarize themselves with all provisions of the written agreements, including the limitations of authorized disclosures. Section 3 c of the Privacy Act of and IRC p 3 A require the IRS to keep an accurate accounting of each disclosure of information from tax or non-tax systems of records.

Though there are important differences in the various state agreements, there are generally two types of Federal Tax Information FTI shared with the state agencies:. Lab results and taxpayer information for IRS secured samples found within the state. The Form B is submitted on the last business day of each month in which FTI was shared with the state. See IRM A copy of the form should also be sent to Excise WSD via secured email.

The requirement to report information and instructions for completing and submitting the Form B is detailed in IRM Employees must be alert to indicators of fuel tax evasion.

Tax fraud is an intentional wrongdoing on the part of a taxpayer, with the specific purpose of evading a tax known or believed to be owed. Tax fraud requires both a tax due and owing, along with fraudulent intent. When employees encounter behavior or indicators of fraud, they shall immediately consult with their group manager to determine the proper course of action. The employee and group manager will ensure jointly that they have sufficiently documented the appropriate fraud factors or information and consult with a Fraud Enforcement Advisor and the Excise Tax Policy Fraud Coordinator.

Based on these consultations and any development of a plan of action, the employee and group manager will determine whether to recommend a referral to Criminal Investigation CI. If the referral to CI is initiated, further participation by the employee may still be required. The CI request for employee assistance is made through the group manager. The manager should ensure the employee's participation and that feedback is shared on the outcome of the referral.

For more definitions of terms related to alternative fuels and the taxable fuels, see Treas. Abnormal Sample Results - Abnormal sample results are when the chromatogram fuel test results differs from the chromatogram of fuel from the stated source of fuel. Bill of Lading BOL - Business document showing the product type, number of gallons, purchaser, carrier, date, destination of product, and driver information. Each BOL should be sequentially numbered. Biodiesel - The monoalkyl esters of long chain fatty acids derived from plant or animal matter, which meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency EPA under section of the Clean Air Act 42 U.

Blender - Any person that produces a blended taxable fuel. See Treas. Blitz Activity — A short-term inspection project during which inspection activity concentrates on a specific geographic area or segment within the fuel distribution system. Blocked Pump - A pump used to dispense undyed kerosene that is sold at retail for use by the buyer in any 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 buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or diesel-powered train.

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 owner's name and address. Chromatogram - The result of a testing procedure in which the components of a product are separated and identified. Commuting - Commuting is a direct trip between the employee's residence and post of duty. A trip with no intervening core business activity conducted between the commuting points is considered a direct trip.

A core business activity includes fuel inspections, picking up fuel samples, and transporting samples to the shipping company. Concentration Sample - A dyed fuel sample collected and analyzed to ensure the concentration of dye is in accordance with Treas. Normally, concentration samples are obtained from terminals and fractionators but may also be collected from wholesalers, retailers and end-users. Penalties under IRC a 3 or IRC a 4 may apply if concentration samples from wholesalers, and retailers 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. Designated Inspection Site - Treas. A designated inspection site is identified as a 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.

End-User - A person that purchases diesel fuel in either bulk or non-bulk quantities for use, not resale. Enterer - Generally means the importer of record under customs law with respect to the taxable fuel, except if the importer of record is a customs broker engaged by the owner of the taxable fuel, the person for whom the broker is acting is the enterer. If there is no importer of record for taxable fuel entered into the United States, the owner of the taxable fuel at the time it is brought into the United States is the enterer.

May store and use dyed diesel fuel for non-taxable use. Fuel Thief - A device used for taking fuel samples, and consisting of a bottle with a cork lid and an apparatus to lower and raise the bottle in the tank. Fuel Transport - A highway vehicle used to transport fuel over the highway. Normally, fuel transports are tractor-trailer combinations capable of carrying approximately 7, 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 may be referred to as 2 diesel fuel. 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 Treas. Highway vehicles do not include off-highway vehicles described in IRC a Intercity Bus - Any automobile bus 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.

Investigative Sample - A fuel sample collected because the nature and composition of the fuel is questionable.

Investigative samples are fingerprinted detailed compositional analysis of petroleum and subjected to other analytical procedures to identify unusual components and the percentage of each component in the sample. Key Lock Fuel Pumps - Fuel pumps that are operated with the use of a key. Mechanical Dye Injection System - An automated system used to add dye to taxable fuel. Typically, the system injects dye either as the product is dispensed across the rack or into a storage tank, pipeline, or vessel.

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 gasoline blendstocks vaporize first. They are collected at the top of the distillation column. The heavier products, No. The middle of the column yields No. The No. Normal Sample Results - Sample results in which the chromatogram agrees with the chromatogram of the stated source of the fuel.

Normal sample results are not reported to the field. Pending Sample Result - A lab result requiring further development or data perfection. The pending sample result is normally assigned to field personnel. The additional information is provided to the EFL. 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.

Post-Terminal Source - Fuel in the system after it breaks bulk at the terminal rack. Examples are wholesale distributor, retail outlet, and end-user. Refrigeration Unit Reefer Unit - A unit mounted on a truck or trailer that cools the storage area of the truck or the trailer.

Units that use the fuel from the propulsion tank saddle tank for their fuel must use undyed, taxed fuel. Refrigeration units operating from a separate fuel tank may use dyed fuel. Retailer - Sells product to end-users.

A typical retailer has bulk storage. Safety Data Sheet SDS - Reflects 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.

Samples are tested to determine whether the fuel qualifies the taxpayer to receive renewable or biodiesel credits assuming that at the time they claim the credit, the taxpayer meets all the requirements to claim the credit. Splash Dyeing - Method of dyeing a product, whereby dye is manually introduced into the transport compartment.

The intermixing of the fuel and dye is aided by movement of the tank such as a transport traveling down a road. 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 A may apply if the concentration of sulfur exceeds the allowable level. Tank Wagon - Small trucks used to carry fuel. They usually have a capacity of 3, gallons or less. Terminal - A taxable fuel storage and distribution facility 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, , 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 IRC upon removal from a refinery or terminal. Throughputter - Within industry, the term generally means any person that stores fuel in a terminal. 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 a 3 A. For contact information, submission requirements, and applications, please click here. Helping Your Clients Minimize Risk. Program Footprint Where We Are. Available Not Available. Ready to Learn More? First Name Required.

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