:: Add To Favorites :: Set As Homepage

 

:: Coal Excise Tax   Revision Date - May, 2005 NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.   This Audit Techniques Guide (ATG) is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below. To print the entire ATG please refer to the PDF version. Table of Contents Forward Chapter 1 - Introduction Black Lung Imposition of Coal Excise Tax Issue Identification Background Information Chapter 2 - Examination Issues, Techniques, and Law   Issue 1 - Excess Moisture Reduction Issue 2 - Producer versus Contract Miner Issue 3 - Sales Price Inclusive of Federal Excise Tax Issue 4 - Purchased Coal Issue 5 - Export Coal Issue 6 - Transportation Costs in Sales Price  Issue 7 - Freeze Dried Additive  Issue 8 - Raw Versus Clean Tonnage  Issue 9 - Mix of Underground and Surface Coal  Issue 10 - Riverbed Dredging  Issue 11 - Refuse Pile Coal  Issue 12 - Thermo-Dryer Coal  Issue 13 - Claim for Refund  Chapter 3 - General Audit Techniques Chapter 4 - Sample Information Document Requests (Form 4564)   Non-CEP Questions CEP Questions Appendix I Glossary of Mining Terms Appendix II Resources

HOME  ::  FIRM PROFILE  ::  TAX HELP  ::  RESOURCES  ::  SITEMAP  ::  CONTACT US

Presented by Alvin Brown and Associates, tax attorney, formerly with the Office of the Chief Counsel of the IRS.
Call us for all IRS tax issues, problems and emergencies.
Protect yourself from IRS intimidation, errors, and penalties.
www.irstaxattorney.com - ab@irstaxattorney.com - (888) 712-7690 - (703) 425-1400

Web Design & Web Development by Web Design Company YottaDesign, LLC