BulletinBulletin
B-28/01
November 9, 2001
FTA MOTOR FUEL
TAX BASIC TRAINING COURSES
March 11-13, 2002, in Savannah, Georgia
August 26-28, 2002, in Boise, Idaho
Preliminary
Progam
Registration Form
To State Tax Administrators:
|
SUMMARY FTA, with the participation of state tax agencies and the petroleum industry, is offering two basic level courses for 2002. The first course will be held March 11-13, 2002, in Savannah, Georgia, while the second course will be held August 26-28, 2002, in Boise, Idaho. The program for both courses will be the same. This bulletin provides seminar and hotel registration information. Please note the various cut-off dates for seminar registration and hotel reservations. |
FTA, with the participation of state tax agencies and the petroleum industry, is offering two basic level courses for 2002. The first course will be held March 11-13, 2002, in Savannah, Georgia, while the second course will be held August 26-28, 2002, in Boise, Idaho. The program for both courses will be the same.
Instructors will be state employees with expertise in motor fuel audits and investigations. Representatives of the motor fuel industry will also make presentations to help the participants understand how the fuel distribution system operates. All participants will receive a comprehensive training manual, reference materials, and a certificate of completion.
Basic Seminar
The basic seminar is designed for new, mid-level state, federal and industry employees along with investigators with limited experience in motor fuel taxes. The four-point objective of the three-day course is as follows:
A preliminary program of the basic training seminar is attached.
In the past few years, the motor fuel training courses offered by FTA have been financed in part by assistance from the Federal Highway Administration. The FHwA experienced a decrease in funding for special projects that eliminated the funding to support lower registration fees for this class. Therefore, the registration fee has been increased to offset this loss so participants will continue to receive the same high quality of training.
The seminar fee of $450.00 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. A registration form is enclosed; upon completion, please fax (202) 624-7888 or mail it with your check (made payable to Federation of Tax Administrators) to:
Federation of Tax
Administrators
444 N. Capitol Street, NW -- Suite 348
Washington,
DC 20001
The deadline for
submitting registration for each seminar is as follows:
February 15, 2002 -- Savannah, GA
August
2, 2002 -- Boise, ID
Hotel Registration for Savannah, Georgia -- March 11-13, 2002
The rate at the Savannah Courtyard is $71 plus 12% tax per night single/double. Make your reservations directly with the hotel by calling (800) 321-2211 or (912) 790-8287. Make certain to inform the clerk that you will be attending the Federation of Tax Administrators Training Seminar to receive the special rate. Please note that the cut-off date for hotel reservation is February 9, 2002. The hotel’s address is 415 West Liberty Street, Savannah, GA 31401.
Transportation for Savannah, Georgia
A cab will cost between $18-$20 from the airport to the hotel.
Hotel Registration for Boise, Idaho -- August 26-28, 2002
The rate at the Boise Courtyard is $90 plus 11% tax per night single/double. Make your reservations directly with the hotel by calling (800) 321-2211 or (208) 331-2700. Make certain to inform the clerk that you will be attending the Federation of Tax Administrators Training Seminar to receive the special rate. Please note that the cut-off date for hotel reservation is August 5, 2002. The hotel’s address is 222 South Broadway Avenue, Boise, ID 83702.
Transportation for Boise, Idaho
The hotel provides a complimentary airport shuttle service.
If you have any questions, please call Cindy Anders-Robb at (307) 632-4144 or send an e-mail to: cindy.anders-robb@taxadmin.org
Sincerely,
Harley T. Duncan
Executive Director
SUNDAY
March 10 --
Savannah, GA
August 25
-- Boise, ID
4:00 p.m. -- 6:00 p.m. Registration
MONDAY
March 11 --
Savannah, GA
August
26 -- Boise, ID
6:30 a.m. -- 8:30 a.m. Continental Breakfast
8:30 a.m. -- 9:00 a.m. Introduction and Welcome
9:00 a.m. -- Noon Motor Fuel Industry Overview
Motor Fuel Distribution Systems -- Gasoline and Diesel
Gasoline Marketing in the United States Today
Noon -- 1:30 p.m. Lunch (on your own)
1:30 p.m. -- 3:00 p.m. Overview of Federal & State Motor Fuel Taxation
Points of Imposition
Licensing and Registration
Surety Bonding and Financial Worthiness
Information Reporting; Third-Party Reporting
Rates and Surcharges
3:00 p.m. -- 3:15 p.m. Break
3:15 p.m. -- 4:30 p.m. Mr. Mobb
Discuss motor fuel tax administration problems and solutions. Such things as: daisy chains, smuggling fuel across state lines, abuse of registration certificates, exemption abuses, illegal blending, pipeline schemes and more.
TUESDAY
March 12 --
Savannah, GA
August
27 -- Boise, ID
6:30 a.m. -- 8:30 a.m. Continental Breakfast
8:30 a.m. -- Noon Audit Program
Understanding Accounting Systems & Transaction Flow
Source Documents
Tracking Transactions and Payments
Audit Selection
Audit Preparation
Risk Assessment
Observation/Interviewing
Noon -- 1:30 p.m. Lunch (on your own)
1:30 p.m. -- 5:00 p.m. Audit Program (Contd)
Continuation of the morning session.
WEDNESDAY
March 13 --
Savannah, GA
August 28
-- Boise, ID
6:30 a.m. -- 8:30 a.m. Continental Breakfast
8:30 a.m. -- 10:00 a.m. Cooperation Efforts (Managing a Compliance Program)
Cooperation with other State and Federal Agencies
Exchange of Information
Joint Compliance Projects
Uniformity Efforts
10:00 a.m. -- 10:15 a.m. Break
10:15 a.m. -- Noon Dyed Fuel Program
Intent of Dyed Fuel Legislation
Users of Dyed Fuel
Compliance Programs
Field Inspection
Documentation and Case Preparation
Noon -- 1:30 p.m. Lunch (on your own)
1:30 p.m. -- 3:00 p.m. Dyed Fuel Program (Contd)
3:00 p.m. -- 3:15 p.m. Break
3:15 p.m. -- 4:00 p.m. Investigation
Indicators of Evasion/When to Involve Criminal Investigators
Cooperation between Civil Auditors and Criminal Investigators
4:00 p.m. -- 5:00 p.m. Roundtable/Seminar Wrap-up and Evaluation
Discuss ways and methods to improve motor fuel tax administration, both industry and tax authority, to minimize opportunities for fraud and evasion. Identify and discuss successes, failures and new ideas.