Public Policy

RS Grants Hearings on "Mobile Machine" Tax

Thanks to the strong support of FRA members and others who submitted comments, as well as to the intervention of Senator Christopher Bond (R-Missouri), the Internal Revenue Service has extended its comment period and scheduled hearings on its proposal to treat mobile logging equipment such as trailer-mounted loaders, whole-tree chippers, and stroke delimbers as on-road equipment for all federal tax purposes. This expanded definition would authorize levies on motor fuel and heavy-duty tires and subject these machines to the federal heavy vehicle use tax.

The IRS will accept written comments until December 4, 2002. To submit comments electronically, visit www.irs.gov/app/scripts/ct.jsp?regTitle+Definition of Highway Vehicle. Alternatively, mail comments to CC: ITA: RU (REG-103829-99), Room 5226, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Anyone who did not submit comments during the original comment period now has another opportunity.

The public hearing will be held February 27, 2003 at 10:00 AM in Room 4718, Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC. To consider you as a hearing witness, the IRS must receive written or electronic outlines of what you want to say by February 6, 2003. Submit that outline, with a request to testify, to the CC: ITA: RU address above, or electronically at www.irs.gov/regs. In either case, be sure to include the regulation's reference number: REG-103829-99. For more information concerning submission of comments, the hearing, and to be placed on the building access list to attend the hearing, please contact the IRS's Treena Garrett at 202/622-7180.

To view the IRS's official hearing notice, please click here.

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