b"Rules & RegulationsWinter 2023 IRS DYED FUEL ENFORCEMENTMARKETER INSPECTIONS MEMBER Your Rights and Responsibilities NewsWashington - D.C .I am often asked whatMark S. Morgan, Esqcriteria the IRS uses when they stop by retail Energy Marketers ofgasoline stations to check for compliance with America (EMA) federal tax regulations. IRS field agents are Regulatory Counsel deployed nationwide, every day for this purpose, primarily enforcing diesel fuel andvokerosene point of sale requirements under g.srInternal Revenue Code 6702. It is never .ipleasant to have an IRS field agent pokingeataround your facility. However, complianceocvenforcement benefits all retailers by levellingadrthe competitive marketplace. On the other hand,ayeunannounced enforcement inspections can feelxpw.taintrusive. Under federal law (IRC4083(d)), IRS fieldwwagents are given the authority to make a warrantless entry onto the commercial premises of wholesalers, distributors, and retailers of taxable fuel. IRS field agents arrive unannounced, and areauthorized to examine business records, inspect equipment andsample fuel. This isnt to say retailers dont have any rights during an onsite enforcement inspection. IRS field agents must present their credentials before the inspection begins and inform retailers of their rights in writing. Retailer rights have their limit. Retailers do not have the right to copy a field agents credentials, although it is often attempted but never successful. Dont get off on the wrong foot. Once the field agent arrives, the path of least resis-tance is to cooperate fully. IRS field agents follow a tightly scripted process when conduct-ing a retail enforcement inspec-tion. The process is set down in an IRS practice manual that all field inspectors carry. While some discretion is allowed, field agent's pretty much go by the book. Here is what to expect when an IRS field agent visits your retail site:Field Agent IdentificationWhen an IRS agent visits a taxpayer, they will always pro-vide two forms of official credentials, called a pocket com-mission and a HSPD-12 Card. Both forms include a serial number and photo of the IRS employee. Taxpayers have the right to see each of these credentials and can verify informa-tion on the agents HSPD-12 card by calling a dedicated IRS telephone number, provided by the agent for verifying the information and confirming his or her identity.WPMA News / Winter 202347"