Heavy Vehicle Use Tax

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

Evasion Methods and
  Detection

In spite of the best efforts of federal and state compliance officers, there are ongoing investigations that suggest HVUT evasion is a problem. There are a number of HVUT evasion methods that have been detected in IRS audits and FHWA compliance reviews, including:

• Registering a vehicle at a weight lower than its actual operating weight
• Registering as an exempt vehicle and using the vehicle for private or commercial purposes
• Stating a use of less than 5,000 miles (7,500 miles for agriculture vehicles) annually
• Continuous re-titling of vehicles
• Bribery
• Failure to remit
• Falsifying or forging an IRS Form 2290

In a separate HVUT training course prepared for FHWA division staff conducting compliance reviews, these evasion techniques are explored in greater detail and techniques for detecting them during the compliance review process are also documented.