Source: https://www.millerchevalier.com/practice-area/federal-excise-taxes
Timestamp: 2019-04-19 15:04:57+00:00

Document:
The IRS continues to aggressively pursue the collection of federal excise taxes imposed on goods, services, and activities. But its published guidance and institutional positions in the excise tax area are often results-oriented, finding liability without much analysis. Given the number of different excise tax provisions in the Internal Revenue Code, the specificity with which they are written, and the tenaciousness with which the IRS pursues their assessment, taxpayers need counsel who have in-depth knowledge of the idiosyncrasies of federal excise tax practice and procedure and have a proven record of success before IRS and the federal courts with respect to excise tax issues.
Our lawyers have in-depth knowledge of the excise tax regimes in the Internal Revenue Code and experience with the compliance procedures unique to the collection, reporting, and payment of excise taxes. The practice includes former IRS lawyers who know the internal policies and personalities within the IRS Excise Tax Group. Most important, our lawyers have significant experience not only in representing clients before the IRS, but also in the federal courts, which is essential given the IRS’s position with respect to excise tax collection. Because most excise taxes are assessed taxes, and therefore must be pursued in a refund forum, taxpayers need the knowledge of the particularized procedures that apply to divisible taxes and actual experience before the federal courts that Miller & Chevalier’s excise tax practice can provide.
Obtained significant refunds of the Section 4251 federal communications excise tax in court cases that ultimately led to the IRS conceding that amounts paid for most long-distance telephone services were not subject to the tax. Nat’l R.R. Passenger Corp. v. United States, 431 F.3d 374 (D.C. Cir. 2005); America Online, Inc. v. United States, 64 Fed. Cl. 571 (2005).
Successfully petitioned the D.C. Circuit to overturn the government's refusal to consider an air carrier's request for a refund of erroneously paid user fees. United Airlines, Inc. v. TSA, 859 F.3d 67 (D.C. Cir. 2017).
Obtained a refund of federally imposed passenger-based user fees for several major U.S. air carriers. American Airlines, Inc. v. United States, 551 F.3d 1294 (Fed. Cir. 2008); Continental Airlines, Inc. v. United States, 77 Fed. Cl. 482 (2007).
Represented a major utility in an appeal to the Federal Circuit from an adverse trial court decision imposing liability for the Section 4481 excise tax on highway motor vehicles. Florida Power & Light Co. v. United States, 375 F.3d 1119 (Fed. Cir. 2004).
Potential criminal penalties under Section 7275 for failure to properly reflect the air transportation excise tax on the ticket as a result of complications arising from Congress’ revamping of the underlying excise tax.
The extent to which equipment is taken into consideration in determining a vehicle’s taxable gross weight for purposes of the Section 4481 excise tax on the use of heavy trucks.
Congressional clarification of the affiliated group exemption under Section 4282 so as to override unfavorable IRS guidance in Rev. Rul. 77-405.
The availability of the Section 6426(e) alternative fuel mixture credit for mixing alternative fuels derived from biomass and the procedures for claiming the credit against excise taxes under Section 4081, obtaining a cash refund under Section 6427, or taking the credit against income tax under Section 34.
Registering with the IRS to avoid potential penalties for clients engaged in certain types of activities (e.g., gasoline blenders, refiners, terminal operators).
Advised clients (e.g., farm enterprises, construction companies, and nonprofit educational organizations) on the availability of exemptions from various excise taxes, such as the Section 4041 excise tax on diesel fuel and the Section 4081 excise tax on motor and aviation fuels, and assisted them in obtaining exemption certificates from the IRS for tax-free purchases.
Successfully resolved numerous issues arising under the Crude Oil Windfall Profit Tax Act of 1980, including net income limitation calculations, the definition of “crude oil,” taxable removal price determinations, and a variety of enhanced oil recovery projects.
Washington, DC, January 3, 2019 – Miller & Chevalier Chartered today announced the election of Andrew L.
Miller & Chevalier Chartered announced the arrival of Jorge E. Castro as a Member in the firm's Tax Department, effective December 3, 2018.

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