Heavy Vehicle Use Tax

Funding Our Nation's Highway Programs and Leveling the Playing Field

About This Course

Welcome to the Heavy Vehicle Use Tax (HVUT) compliance review training course. The overarching objective of this course is to enhance the HVUT enforcement process, and thereby reduce HVUT evasion, by training FHWA division staff responsible for conducting periodic compliance reviews. This course is designed to:

• Introduce you to the HVUT
• Clearly specify your responsibilities when performing HVUT compliance reviews
• Outline effective procedures for conducting compliance reviews
• Assist in the detection of HVUT evasion schemes
• Outline new enforcement steps being taken to improve HVUT compliance
• Test your understanding of the compliance process

To maximize the learning process, we recommend you:

• Complete each section in order
• Take notes as you move through the course material
• Click on links presented in the More Information section presented at the bottom of some of the pages (the compliance review audit protocol is a particularly important resource)
• Complete the short quizzes at the end of each module and re-read sections when incorrect answers are noted

Average course completion time is 1 hour.

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
  • HVUT Compliance Review Checklist
  • 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

Introduction

This section addresses a few important questions relating to HVUT enforcement, including:

• What is the HVUT and who must pay it?
• How much revenue is raised through the HVUT?
• Why is the HVUT important?