IR-2017-157: IRS Provides Limited Waiver of Fuel Penalty Due to Hurricane Irma; Response Follows Shortage of Ultra Low Sulfur Diesel

IRS Newswire September 19, 2017

News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Compliance & Enforcement Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media

Issue Number:    IR-2017-157 Inside This Issue IRS Provides Limited Waiver of Fuel Penalty Due to Hurricane Irma; Response Follows Shortage of Ultra Low Sulfur Diesel WASHINGTON – The Internal Revenue Service today announced it will not impose a penalty on certain uses of certain adulterated fuels that do not comply with applicable Environmental Protection Agency (EPA) regulations, in response to shortages of Ultra Low Sulfur Diesel (ULSD) fuel caused by Hurricane Irma. On Sept. 13, the EPA issued a "No Action Assurance (NAA) for the Use of Non-Ultra Low Sulfur Diesel in Limited Diesel-Powered Highway and Nonroad Vehicles and Equipment" letter to the State of Florida. According to the letter, the EPA will not pursue action for the use of certain diesel reserves of approximately 4 million gallons of dyed diesel fuel that has a sulfur content that is over 15 but no greater than 20 parts per million (ppm). The NAA imposes several conditions on the use of such fuel. Both the EPA and Florida have requested that, consistent with the EPA NAA, the IRS waive its penalties for the use of non ULSD fuel that has a sulfur content of 20 ppm or less under these circumstances. Consequently, the IRS will not impose the adulterated fuel penalty on any uses that fully comply with the EPA's NAA. This relief is effective from Sept. 13, through Sept. 22, 2017, or until such dyed diesel reserves are exhausted, whichever is earlier. Because the reserves to which this relief applies are of dyed diesel fuel, the relief issued in IR-2017-149 is also available, provided the operator or the person selling the fuel pays the tax of 24.4 cents per gallon for any such fuel used on the highway. Back to Top   Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535