The IRS now requires an appointment for those who wish to file heavy vehicle use tax in person.
The agency’s Form 2290, filed when paying the annual fee, is due Aug. 31. Motor carriers with 25 or more vehicles with taxable gross weights of 55,000 pounds or greater must file electronically. E-filing is optional for fleets that have less than 25 vehicles.
An Employer Identification Number is required to e-file, which can be easily obtained from the IRS.
From July 2014 through September 2015, Cauley reported conducting 39 Level 1 inspections on Cruz and Sons trucks, all of which were given a Commercial Vehicle Safety Alliance inspection decal for a clean inspection. Cruz reportedly paid Cauley at least $4,000 for the clean inspections