The Internal Revenue Service and the Treasury Department have included the definition of highway tractors subject to the heavy truck tax under section 4051 as one of just seven issues for the 2002 Industry Issue Resolution (IIR) Program. The program provides guidance on frequently disputed or burdensome tax issues. The definition of highway tractors was an issue submitted by the National Automobile Dealers Association on behlaf of the American Truck Dealers group.
Under the IIR Program, a resolution team of IRS, Chief Counsel and Treasury personnel will be assembled for each issue. The teams will gather and analyze the relevant facts from industry groups and taxpayers for each issue and develop new guidance. The first IIR meeting is scheduled for Sept. 9-10.
