Table of Contents

This course contains five modules as outlined below. Example sub-topics are presented for each module:

• Module 1: Introduction
  • What is the HVUT?
  • How much revenue is raised through the HVUT?
  • Why is the HVUT important?
• Module 2: HVUT collection and administration
  • Procedures for paying the HVUT
  • Roles in tax collection and administration
• Module 3: Conducting the compliance review
  • Preparation for a compliance review
  • Risks or flags that could indicate non-compliance
  • How to verify proof of payment
• Module 4: HVUT evasion methods and detection
  • HVUT evasion methods
  • Fraudulent IRS Form 2290
  • HVUT evasion cases
  • HVUT penalties
• Module 5: What's new in HVUT enforcement
  • What is being done at the federal level to enhance HVUT enforcement
  • IRS electronic systems
  • Conclusion

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