B-20/05
April 28, 2005

[registration form] [Bulletin-printable version]

FTA MOTOR FUEL TAX
INVESTIGATION TRAINING COURSE
Ohio Training Facility, Columbus, Ohio - August 14-17, 2005

To State Tax Administrators:

      FTA and the state of Ohio, with the participation of state tax agencies, are offering a Motor Fuel Tax Investigation Training course to be held August 14-17, 2005, at the Ohio Training Facility in Columbus, Ohio.  This course is for Government employees only.  Shuttle buses will be provided from the hotel to the Ohio Training Facility and back.

Requirement to Attend the Course
     Participants must have basic knowledge of tax investigations and work for a government agency.  

Motor Fuel Investigation Training Course
     The course is designed for experienced tax investigators.  Instructors will be state employees with expertise in motor fuel investigations. The training course is structured as follows:

• Participants will examine the role of an auditor and an investigator to understand each role in the investigation process.
• Participants will analyze the various fuel tax evasions schemes to understand the opportunities for motor fuel tax fraud.
• Participants will learn how to discover fuel tax evasion through observation, informants and data-base matching.
• Participants will analyze techniques for investigation in surveillance, computer records, interviewing and the three “P's” of investigating fuel tax evasion schemes.
• Participants will review case preparation in case management, education of the prosecution, chain of evidence, report writing and how to be a good witness.
• Participants will learn about forfeiture, how to seize fuel property, and disposing of the property in the truck or service stations.

     All participants will receive a training manual, reference materials, and a certificate of completion.  A preliminary program of the investigation training is attached.

Course Registration  
     The course fee of $495.00 per registrant will cover the costs of training materials, coffee breaks and other expenses.  States receiving federal funds, as participants in regional motor fuel tax enforcement task forces, may use those funds to pay travel expenses and registration fees for their employees.  After completion of the attached registration form, please fax (202-624-7888) or mail it with your check made payable to Federation of Tax Administrators to the address below:

Federation of Tax Administrators
444 N. Capitol Street, NW – Suite 348
Washington, DC 20001
FAX (202) 624-7888

     The deadline for submitting registrations for this course is July 22, 2005.

Hotel Reservations
            The rate at the Towneplace Suites is $75 single/double plus 16.75% tax per night. Make your reservations directly with the hotel by calling (800) 331-3131 or (614) 885-1557.  Make certain to inform the clerk that you will be attending the "Federation of Tax Administrators Investigation Course" to receive the special rate.  Please note that the cut-off date for hotel reservations is July 22, 2005.  The hotel's address is 7272 Huntington Park Drive, Columbus, OH  43235.

Transportation
       Transportation to the hotel is provided by cab only for a fee.

     If you have any questions, please contact Cindy Anders-Robb.

Sincerely,

Harley T. Duncan
Executive Director

Enclosures: as state

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FTA Motor Fuel Tax Investigation Training Course
OHIO TRAINING FACILITY, COLUMBUS, OHIO

PRELIMINARY PROGRAM

4:00 p.m. – 6:00 p.m.             Registration

8:30 a.m. – 9:00 a.m.          Introduction and Welcome

9:00 a.m. – Noon                 Overview of Fuel Tax

Noon – 1:30 p.m.                 Lunch (on your own)

1:30 p.m. – 5:00 p.m.                Role of Auditor/Investigator
                                                Fuel Tax Evasion Schemes
                                                Fed/State Updates
                                                Uniformity Updates

8:30 a.m. – Noon                    Discovery of Fuel Tax Evasion
                                             IRS Fuel Tax Enforcement Programs

Noon – 1:30 p.m.                    Lunch(on your own)

1:30 pm. – 5:00 p.m.             Techniques for Investigation        

8:30 a.m. – Noon                     Forfeitures
                                              Interview
                                              Case Preparation              

Noon – 1:30 p.m.                     Lunch (on your own)

1:30 p.m. – 5:00 p.m.              Case Examples
                                              Wrap-up