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:: Coal Excise Tax - Chapter 4 Sample Information Document (Form
4564)
Chapter
4 - Sample Information Document
Requests (Form 4564)
Following are
two samples of information
document request.
NON-CEP
QUESTIONS
-
Retained
copy of Form 720 (for
quarter under audit) with
supporting workpapers
showing how tax was
calculated.
-
Copy of
your Federal Income Tax
return Form 1120S, 1120,
1065, or 1040 for (prior,
subsequent, year of Form 720
under examination) for
inspection.
-
Copies of
Forms 941, 940, W-2, 2290,
8300, and 1099 for periods
during (year of Form 720
under examination, to
present) available for
inspection. Copies of Form
W-4 for all employees for
the most current year.
-
Retained
copies of Forms 720 for
period beginning ___(date)___
and ending ___(date)___
for inspection.
-
Copies of
OSM, MSHA, and state
production reports (for
example, Department
Environment Resources,
severance tax, reclamation
returns) for the period
________.
-
Copies of
Federal audit reports for
prior examinations of your
income and/or excise tax
returns within the last
three (3) years.
-
Copies of
audit reports reflecting
examinations by OSM and/or
state agencies within the
last three (3) years.
-
Purchase
journals and invoices
evidencing all coal
purchases during ________.
-
Sales,
accounts receivable, cash
receipts journals, and
general ledger detailing all
coal sales during ________.
-
Copies of
contract mining agreements,
purchase coal agreements and
royalty contracts during
________.
-
Information
regarding related party
sales; for example, related
corporations, partnerships,
and sole proprietorships.
-
If gross
production includes lignite,
indicate quantity mined and
sold during the audit
period. Lignite is not
taxable under IRC section
4121.
-
A list of
types of off-road and
on-road equipment using
diesel fuel and/or special
motor fuels.
-
Purchase
journals and invoices for
diesel fuel acquired
tax-free, if applicable.
Also, records on company use
of such fuel.
CEP
QUESTIONS
-
Was a
Federal Excise Tax Return,
Form 720, filed by you or
your subsidiaries for any
quarterly periods in the
last two years? yes/no
-
Was a Claim
for Refund of Excise Taxes,
Form 8849, filed by you or
your subsidiaries for any
period in the last two
years? yes/no
-
Was a
Federal Highway Use Tax
Return, Form 2290, filed by
you or your subsidiaries for
any period in the last two
years? yes/no
If the answer to questions
1, 2 or 3 was yes, please
provide a copy of all Forms
720, Form 8849 or 2290 filed
in the last two years.
-
Do you or
your subsidiaries maintain
bulk diesel fuel, fuel oil,
or heating oil tanks for any
of the following:
-
Highway
type vehicles (trucks,
tractors): yes/no
-
Heating: yes/no
-
Off-highway equipment
(bulldozers etc.):
yes/no
-
River
vessels: yes/no
-
Other:
(Please list other
equipment) yes/no
-
Do you or
your subsidiaries have a
foreign insurance company
(outside the United States)
insuring domestic property
or life? yes/no
-
Do you have
a captive foreign insurance
company? yes/no
-
Do you have
any debt obligations from
foreign sources?
-
Do you or
your subsidiaries either own
or lease highway vehicles
with a gross vehicle weight
of over 55,000 pounds?
yes/no
If yes, please complete the
following schedule:
Description of
vehicle
|
Gross Vehicle Weight
|
Vehicle first put
into use
|
1990 Mack Tractor*
|
73,000 lbs.*
|
March 1990*
|
(*example)
|
|
|
-
Do you or
your subsidiaries import or
manufacture any of the
following:
Sports fishing equipment:
yes/no
Electric outboard motors or
sonar devices: yes/no
Bows or arrows: yes/no
Trucks with a gross vehicle
weight over 33,000 lbs.:
yes/no
Trailers with a gross
vehicle weight over 26,000
lbs.: yes/no
Highway Tractors: yes/no
-
Do you or
your subsidiaries import
products containing or
manufactured with Ozone
Depleting Chemicals (ODC)?
Yes/no
-
Do you or
your subsidiaries hold or
sell Ozone Depleting
Chemicals (ODC) in a trade
or business? yes/no
If yes, please provide
quantity of each ODC as of
January 1st for
the last two years.
-
Do you or
your subsidiaries mine coal
or have a contract miner
mine coal for you? yes/no
-
Do you or
your subsidiaries operate a
vessel on any river in the
United States in the last
two years? yes/no
-
Do you or
your subsidiaries own or
operate a railroad or
locomotive that runs on
rails? yes/no
If yes, please provide a
copy of one invoice from
each of your diesel fuel
suppliers.
-
Do you or
your subsidiaries own/lease
or operate a helicopter or
an aircraft that has a
take-off weight of over
6,000 lbs.? yes/no
-
Do you or
your subsidiaries purchase
special motor fuels for use
in highway motor vehicles?
yes/no
-
Have you or
your subsidiaries provide
any communication service
(local telephone service,
tool telephone service, or,
teletypewriter exchange
service) to anyone where you
charged a fee?
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