Friday, October 31, 2014

Electronic Filing Required For Heavy Vehicle Use Tax Return When Reporting More Than 25 Vehicles

11/10/2014 - UPDATE
In a final regulation published two days after the effective date of the regulation we reported on below, the Internal Revenue Service has rescinded the requirement that anyone paying the federal heavy vehicle use tax for more than 24 vehicles must file and pay electronically.  That rule has been in place since 2011.

IRS stated in the introduction to the amended regulation that the change was made to reduce the burden on small businesses.  In the future, IRS will accept paper filings of the HVUT Form 2290 for fleets of any size.

We are sorry for any confusion!  Please call with any questions you may have.

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10/31/2014
Final regulations have been issued by the Department of the Treasury's Internal Revenue Service requiring the electronic filing of Form 2290, Heavy Highway Vehicle Use Tax Return.  Those regulations in part provide that effective October 29, submission of a paper Form 2290 for 25 or more vehicles constitutes a failure to file for purpose of the Section 6651 penalty.  The tax form for fewer than 25 vehicles may still be filed by paper, but the IRS is moving toward electronic submission of all returns.

Bob Rothstein
 

Thursday, October 30, 2014

New Washington D.C. Commercial Vehicle Loading Permits

For any motor carriers that regularly make deliveries or will be delivering goods in Washington, D.C. please note that Washington's new curbside loading zone program starts on January 1, 2015. This program requires commercial vehicles to obtain an annual or daily permit to park in a curbside loading zone.

Carriers can begin acquiring permits on November 3, 2014.  

Daily permits can be purchased online and are $25.00 per vehicle per day.

Annual permits are $323 per vehicle and a $50.00 annual fee for the company

The permit allows the vehicle to park for 2 hours in a loading zone.  The permit must be displayed on the vehicle's windshield.

As anyone knows who spends or has spent time in Washington D.C. they are very aggressive on parking enforcement. Make arrangements to be in compliance or you can expect parking fines.

Sincerely,
Jeffrey Cox, Esq.
703-573-0700

Tuesday, September 9, 2014

Fall 2014 Safety Update


Fall 2014 Safety Update


            1.         Safety Fitness Determination.  The FMCSA has scheduled for release in the next several months its safety fitness determination rulemaking.  Release of this water shed rulemaking has been delayed numerous times over the past 4 years and release cannot be predicted.  The Agency has said that the ultimate safety fitness determination will be based upon objective criteria, not the grade on the curve SMS percentile basis.  Yet, to the extent the safety fitness determination is based upon flawed SMS data and ratings are assigned without due process or audit, the systemic flaws (inadequate data, inaccurate data, enforcement anomalies, the law of large numbers, etc.) will remain.  The industry must be prepared to analyze and comment on any new rule, particularly if carriers are branded as "marginal" without due process and the negligent selection threat is not addressed.

FMCSA AND “DUE PROCESS”



FMCSA AND “DUE PROCESS”

            The Fourteenth Amendment to the United States Constitution guarantees that no persons property shall be taken without due process of law. 5 U.S.C. §702 et seq (The Administrative Procedures Act) states that: “A person suffering legal wrong because of agency action, or adversely affected or aggrieved by agency action within the meaning of a relevant statute, is entitled to judicial review thereof.”

Thursday, July 3, 2014

ASECTT v. FMCSA - Win, Lose or Draw?

ASECTT v. FMCSA – A Win, Lose or Draw?

On June 17, 2014 The D.C. Court of Appeals issued its decision in ASECTT v. FMCSA.  At issue was whether the FMCSA's guidance issued in May of 2012 amounted to a new rule directing shippers and brokers to use SMS methodology in credentialing carriers.  Petitioners' arguments were supported by Declarations showing that SMS methodology does not accurately measure carrier safety performance and that the guidance amounted to a new rule requiring shippers and brokers to use SMS methodology to bar from use thousands of carriers which the Agency itself has found are fit to operate on the nation's roadways.

Monday, June 2, 2014

New Requirements for Medical Examinations

If you or one of your drivers need a new medical examination for a CDL, the doctor who performed your last medical exam might not be qualified to perform a new one.  New rules adopted by the Federal Motor Carrier Safety Administration provide that DOT physical examinations must be performed by a qualified health professional (generally a medical doctor, chiropractor, osteopath, nurse practitioner, or a physician's assistant.)  The important point is that a qualified health professional is an individual who has taken the required training, passed a certification test, and is certified by the FMCSA.