FTA MOTOR FUEL TAX ENFORCEMENT TRAINING COURSE

B-18/05
April 28, 2005

[registration form] [Bulletin-printable version]

FTA MOTOR FUEL TAX BASIC LEVEL TRAINING COURSE
Kansas City Marriott Country Club Plaza, Kansas City, Missouri
August 7-10, 2005

To State Tax Administrators:

SUMMARY

FTA, with the participation of state tax agencies and the petroleum industry, is offering the Motor Fuel Tax Basic Level Training course on August 7-10, 2005, at the Kansas City Marriott Country Club Plaza, Kansas City, Missouri.

This bulletin includes the preliminary program and provides training course and hotel registration information. Please note the cut-off date for making both hotel reservations and training course registration is July 15, 2005.

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 and 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.

A preliminary program of the basic training seminar is attached.

Registration
The registration fee of $495.00 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. 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 North Capitol Street, NW – Suite 348
Washington, DC 20001

The deadline for submitting seminar registration is July 15, 2005. For registration enquiries, please contact FTA

Hotel Reservations
The rate at the Kansas City Marriott Country Club Plaza is $98 single/double plus 14.85% tax per night. Make your reservations directly with the hotel by calling (800) 810-3708 or (816) 531-3000. Make certain to inform the clerk that you will be attending the "Federation of Tax Administrators Training Course" to receive the special rate. Please note that the cut-off date for making hotel reservations is July 15, 2005. The hotel’s address is 4445 Main Street, Kansas City, MO 64111.

Transportation
Transportation from the airport to the hotel is provided by KCI Shuttle service at a cost of $16.00 one way, or you can call a cab. If driving or renting a car, the parking rate at the hotel is $12 for self-parking and $15 for valet parking per day.

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

Sincerely,

Harley T. Duncan
Executive Director

Enclosures: as stated

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FTA MOTOR FUEL TAX BASIC TRAINING
Kansas City, Missouri
August 7-10, 2005

PRELIMINARY PROGRAM

SUNDAY – AUGUST 7, 2005

4:00 p.m. – 6:00 p.m. Registration

MONDAY – AUGUST 8, 2005

7:30 a.m. – 8:30 a.m. Breakfast Refreshments

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

9:00 a.m. – 11:30 a.m. Motor Fuel Industry Overview

                                    Motor Fuel Distribution Systems – Gasoline and Diesel
                                    Gasoline Market in the United States Today
                                     Bill Gray, Sinclair Oil Corporation

11:30 a.m. – 1:00 p.m. Lunch (on your own)

1:00 p.m. – 4:30 p.m. Overview of State Motor Fuel Taxation

                                    Points of Taxation
                                    Return Preparation
                                    Rates and Surcharges
                                    Licensing and Bonding
                                    Comparing Federal Taxation

Third-Party Information

                                    Cooperation with Other State and Federal Agencies
                                    Exchange of Information
                                    Joint Compliance Projects
                                    Uniformity Efforts
                                    Herman Wisneski, State of Minnesota
                                    Cindy Anders-Robb, FTA

TUESDAY – AUGUST 9, 2005

7:30 a.m. – 8:30 a.m. Breakfast Refreshments

8:30 a.m. – 11:30 a.m. Administration and Compliance

                                    Understanding Accounting Systems & Transaction Flow
                                    Source Documents
                                    Tracking Transactions and Payments
                                    Terminal Operations
                                    Carol Player, State of South Carolina
                                    Peter Steffens, State of Florida
                                    Bill Gray, Sinclair Oil Corporation

11:30 a.m. – 12:45 p.m. Lunch (on your own)

12:45 p.m. – 4:30 p.m. Administration and Compliance (Cont.)

                                    Mr. Mob
                                    Auditing the Basics
                                    Peter Steffens, State of Florida

WEDNESDAY – AUGUST 10, 2004

7:30 a.m. – 8:30 a.m. Breakfast Refreshments

8:30 a.m. – 11:30 a.m. Administration and Compliance (Cont.)

                                    Auditing the Basics (cont.)
                                    Collection Tools – Bonds, etc.
                                    Peter Steffens, State of Florida
                                    Herman Wisneski, State of Minnesota
                                    Bill Gray, Sinclair Oil Corporation

11:30 a.m. – 1:00 p.m. Lunch (on your own)

1:00 p.m. – 4:30 p.m. Dyed Fuel Program

                                    Intent of Dyed Fuel Legislation
                                    Users of Dyed Fuel
                                    Compliance Programs
                                    Field Inspection
                                    Documentation and Case Preparation
                                    Carol Player, State of South Carolina

Preparation for Court

                                    Indicators of Evasion
                                    Civil Audits/Criminal Investigations
                                    Testifying
                                    Peter Steffens, State of Florida

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.