B-08/06
March 13, 2006

[registration form] [Bulletin-printable version]

FTA MOTOR FUEL TAX BASIC LEVEL TRAINING COURSE
Boise, Idaho
August 13-16, 2006

To State Tax Administrators:

         FTA and the State of Idaho, with the participation of state tax agencies and the petroleum industry, is offering the Motor Fuel Tax Basic Level Training course for 2006. The basic level course will be held August 13-16, 2006 in Boise, Idaho at the State of Idaho’s training facility across the street from the Courtyard Boise Hotel.

         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. 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 21, 2006. For registration enquiries, please contact FTA

Hotel Reservations
   The rate at the Courtyard is $119 single/double plus 11% tax per night. 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” to receive the special rate.  Please note that the cut-off date for the hotel reservation is July 21, 2006.  The hotel’s address is 222 S Broadway Avenue, Boise, ID 83702.

Transportation
The Courtyard provides a complimentary shuttle to the hotel from the airport.

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 13-16, 2006

PRELIMINARY PROGRAM

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

6:30 a.m. – 8:30 a.m.             Breakfast - Courtyard

8: 15 a.m.                              Late Registration (Idaho's Training Facility)  

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

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

6:30 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

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

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.

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

Preparation for Court

                                    Indicators of Evasion
                                    Civil Audits/Criminal Investigations
                                    Testifying

                                    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.