IFTA Attorneys

1
IFTA Attorneys Section Steering Committee
Updatepresented by Jack Frehafer (PA)

• Annual IFTA Business Meeting
• July 18-19, 2012
• Grand Rapids, MI

2
ASSC Members

• Clark Snelson (UT) - Chair
• Collin Davis (IN)- Vice Chair (Tentative)
• Carolee Johnstone (CA) Ex Officio
• Jack Frehafer (PA)
• Mark Osbaldeston (ON)
• Brock Cole (VA)
• John Schulz (KS)
• Janice Davidson (NC)

3
ASSC Board Liaisons

• Sheila Rowen (TN)
• Stuart Zion (CO)

ASSC IFTA, Inc. Advisors

• Lonette L. Turner
• Debora K. Meise
• Tammy Trinker

4
2011/2012 Activities

• Quarterly teleconferences
• Review of proposed ballots
• Discussed Litigation support
• Re-Audit and Re-Examination Working Group
• Provided IFTA Committee Chairs Guide feedback
• Discussions on hosting Webinars
• Newsletter in developmental stage

5
Need Help or Guidance on an IFTA Issue?

• Brock Cole VA, AR, KY, LA, TN, WV
• Janice Davidson NC, AL, FL, GA, MS, SC
• Collin Davis IN, IL, IA, MI, MO, WI
• Jack Frehafer PA, DE, MD, NJ, NY, OH
• Carolee Johnstone CA, ID, MT, NV, OR, WA
• Mark Osbaldeston ON, AB, BC, MB, NB, NL, NS,
  PE, QC, SK
• John Shultz KS, MN, NE, ND, OK, SD
• Clark Snelson UT, AZ, CO, NM, TX, WY
• Open CT, MA, ME, NH, RI, VT

6
RR Express v. Commonwealth of Pennsylvania

• Summary of the case
• Facts
• Audit findings
• Audit determined liability
• Taxpayer appeals
• Administrative tribunals
• Commonwealth Court of PA

7
RR Express v. Commonwealth of Pennsylvania

• PA and IFTA Law applicable to case
• Taxpayer Arguments
• Credit for Tax Paid Fuel
• Double Taxation
• Use of Post-Audit Period Data as substitute for
  actual period data

8
RR Express v. Commonwealth of Pennsylvania

• We cannot substitute our judgment about the
  matter for the clear terms of the Act, Agreement,
  and accompanying regulations and guidelines."

9
RR Express v. Commonwealth of Pennsylvania

• We are faced with a taxpayer who has failed
  to comply with clear directives regarding
  documentation of business activities and due to
  that lack of documentation has failed to meet its
  burden of proving tax paid fuel use."

10
R R Express v. Commonwealth of Pennsylvania

• The relevant and controlling law explicitly
  requires documentation, not estimates of the sort
  proposed by Taxpayer, no matter how accurate we
  may believe such estimates to be, nor how
  sympathetic we may be to Taxpayers plight.

11
Additional Attorneys Welcome

• Attorney participation encouraged!
• Contact
• Clark Snelson (UT)
• csnelson_at_utah.gov
• Colin Davis (IN)
• Cdavis_at_dor.in.gov
• Jack Frehafer (PA)
• jfrehafer_at_pa.gov