The Commissioner, W&I Division, should revise Form 4136 to require the taxpayer to certify that the FTC for off-highway business use is being claimed for equipment or a vehicle that was not registered, or required to be registered, for use on public highways.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Closed
Source UUID
a4f1ade8-d0c0-49df-9b96-81fcd6313e7d-4
Recommendation Number
4
Significant Recommendation
No