B-26/02
November 19, 2002
FTA MOTOR FUEL TAX ENFORCEMENT BASIC TRAINING COURSE
February 2-5, 2003 – Houston, Texas
Preliminary
Program
Registration Form
To State Tax Administrators:
SUMMARY
|
FTA and ExxonMobil, with the participation of state tax
agencies and the petroleum industry, are offering the Motor Fuel Tax Basic Level
Training course February 2-5, 2003, in Houston, Texas. The hotel selected is
the Courtyard
Houston Near the Galleria but the meeting will take place at the ExxonMobil
Training Facility in Houston. For those participants staying at the Courtyard
Houston, shuttle buses will be provided to the ExxonMobil Training Facility.
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:
•Provide participants an overview of the motor fuel industry practices
with an understanding of the motor fuel distribution chain.
•Provide participants a detailed view of motor fuel taxation at all points
in the distribution chain, the movement of fuel through the chain, and source
documents to consider in a compliance audit.
•Provide participants an understanding of the opportunities for motor
fuel tax fraud at the different distribution points in the chain and the schemes
used by fraudsters to commit the fraud.
•Provide participants with tips on available
resources for training and help (FHwA, Fed/State Task Forces, and FTA MFTS Uniformity)
on proven methods to identify and document fraudulent activities, then how and
when to involve investigators.
The program for the basic training course is attached.
Training Course Registration
The Basic Training Course for 2003 is being co-sponsored by ExxonMobil, which
has enabled FTA to offer it at a reduced fee.
The registration fee of $300.00 per registrant will cover the
expenses of the instructors and miscellaneous 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, together 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 training course registration is January
13, 2003.
Hotel Registration
The rate at the Courtyard
Houston Near the Galleria is $80 plus 17% tax per night single/double. Make
your reservations directly with the hotel by calling 800-321-2211 or (713) 961-1640.
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 reservations is January 18, 2003.
The hotel’s address is 3131 West Loop South, Houston, Texas 77027.
Transportation
Ground transportation to the hotel from the airport is available for a charge,
or you may take a cab.
If you have any questions, please call Cindy Anders-Robb
at (307) 632-4144 or send an e-mail to Cindy at <cindy.anders-robb@taxadmin.org>
Sincerely,
Harley T. Duncan
Executive Director
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Preliminary Program
FTA MOTOR FUEL TAX BASIC TRAINING
Houston, Texas
February 2-5, 2003
SUNDAY
February 2, 2003
4:00 p.m. - 6:00 p.m. Registration (Courtyard Houston Near the Galleria)
MONDAY
February 3, 2003
ExxonMobil Training Facility
6:30 a.m. – 8:00 a.m. Breakfast
(Courtyard Café for those staying at hotel)
8:00 a.m. Meet in the Courtyard lobby for ride to the training facility
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 Market 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
What a State Should Know About the Federal Tax
Points of Imposition
Information Reporting; Third-party Reporting
Rates and Surcharges
Motor Fuel Tax Section
3:00 p.m. – 3:15 p.m. Break
3:15 p.m. – 4:30 p.m. Mr. Mob
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
February 4, 2003
ExxonMobil Training Facility
6:30 a.m. – 8:00 a.m. Breakfast
(Courtyard Café for those staying at the hotel)
8:00 a.m. Meet in the Courtyard lobby for ride to the training facility
8:30 a.m. – Noon Compliance Program
(Audit, Collection, Registration, Revocation)
Understanding Accounting Systems and Transaction Flow
Source Documents
Tracking Transactions and Payments
Audit Selection
Audit Preparation
Risk Assessment
Observation/Interviewing
Compliance Tools
Bonding and Registration
Noon – 1:30 p.m. Lunch (on your own)
1:30 p.m. – 5:00 p.m. Compliance Program
Continuation of the morning session.
WEDNESDAY
February 5, 2003
ExxonMobil Training Facility
6:30 a.m. – 8:00 a.m. Breakfast
(Courtyard Café for those staying at the hotel)
8:00 a.m. Meet in the Courtyard lobby for ride to the training facility
8:30 a.m. – 10:00 a.m. Cooperation Efforts
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. Preparation for Court
Indicators of Evasion/When to Involve Criminal Investigators
Cooperation Between Civil Auditors and Criminal
Investigators
How to be a Witness
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.