Aviation Tax - Audit Technique Guide (ATG)

MSSPMarket Segment Specialization ProgramAviation TaxThe taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster’s Dictionary or from a list of names of counties in the United States as listed in the United States Government Printing Office StyleManual.This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.Department of the TreasuryInternal Revenue ServiceTraining 3123-004 (2-99)TPDS No. 83026EThis page intentionally left blank.1Aviation TaxMarket Segment Specialization Program GuideC h a p t e r 1 : I n t r o d u c t i o n t o t h e A v i a t i o n Ma r k e t S e g m e n t ........................ 1 - 1Background..............................................................1-1O u ts id e S ta k e h old e r s....................................................... 1 - 2T r a d e A s s oc ia tion s ..................................................... 1 - 2F e d e r a l A g e n c ie s 1 - 2F A A C e r tific a te s ( L ic e n s e s ).................................................. 1 - 2A ir T r a n s p or ta tion E x c is e I s s u e S p e c ia lis t P r og r a m ................................ 1 - 3Chapter 2: Return Filing and Deposit Requirements A n d Bli n d C r e d i t ...