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Internal Revenue Service
Coal Excise Tax
Audit Technique Guide (ATG)
NOTE:
This guide is current through the publication date. Since changesmay have occurred after the publication date that would affect the accuracyof this document, no guarantees are made concerning the technicalaccuracy after the publication date.
 
This material was designedspecifically for trainingpurposes only. Under nocircumstances should thecontents be used or cited assustaining a technicalposition.The taxpayer names andaddresses shown in thispublication arehypothetical. They werechosen at random from alist of names of American colleges anduniversities as shown in
Webster’s Dictionary
orfrom a list of names of counties in the UnitedStates as listed in the
U.S. Government Printing Office Style Manual
.
www.irs.gov
Training
3147-111 (05-2005)
 Catalog Number
84915Q
 
http://www.getirshelptoday.com
http://www.getirshelptoday.com
 
COAL EXCISE TAXFOREWORD
 
This Market Segment Specialization Program (MSSP) guide was developed toprovide excise tax agents with specific tools to examine issues relating todomestic produced coal. The guide provides guidance on 13 potential auditissues, general audit guidelines, sample IDR requests, a glossary of miningterms, and includes background information on the coal mining industry.The examples and the citations in this guide are based upon 200
6
law. Whilesome of the provisions of IRC sections 4121, 4216, and 6416 are explained, theprimary focus of the module is not an in-depth explanation of the law, but rather aguide to audit issues.
http://www.getirshelptoday.com
http://www.getirshelptoday.com
This information has been provided to you courtesy of:Springer Jones, Enrolled AgentAdmitted to Practice before the Internal Revenue ServiceIf you have been notified that your personal and/or business tax returnsare under examination or being audited by the Internal Revenue Service,professional representation is highly recommended. More than 80% of IRSaudits result in additional taxes, penalties and interest with the averageface-to-face audit additions exceeding $9,500.Mr. Jones may be reached via his website:http://www.getirshelptoday.com
 
Coal Excise Tax TABLE OF CONTENTS
Chapter 1, Introduction
Black Lung 1-1Imposition of Coal Excise Tax 1-1Issue Identification 1-1Background Information 1-2
Chapter 2, Examination Issues, Techniques, and Law
Issue 1 - Excess Moisture
R
eduction
Issue 2-1Explanation 2-1Law 2-1Techniques 2-2Conclusion 2-3
Issue 2 - Producer versus Contract Miner
Issue 2-3Explanation 2-3Law 2-4Techniques 2-4
Issue 3 - Sales Price Inclusive of Federal Excise Tax
Issue 2-5Law 2-5Techniques 2-5
Issue 4 - Purchased Coal
Issue 2-5Explanation 2-6Law 2-6Discussion 2-7Techniques 2-7
Issue 5 - Export Coal
Issue 2-8Explanation 2-8Law 2-8Techniques 2-9
Issue 6 - Transportation Costs in Sales Price
Issue 2-10Explanation 2-10Law 2-10
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