Coal Excise Tax - Chapter 4, Sample Information Document Requests (Form 4564)
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
Following are two samples of information document request.
- 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.
- 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?