Court Upholds IFTA Liability Against Motor Carrier with Inadequate Records

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A three-judge panel of the Commonwealth Court has upheld the results of an audit conducted by the Pennsylvania Department of Revenue under the International Fuel Tax Agreement, which imposed a substantial tax liability against a brokerage company that failed to comply with IFTA mileage and fuel documentation requirements.

R & R Express v. Commonwealth, No. 533 F.R. 2007 (February 8, 2012). The taxpayer, R & R Express, has appealed the panel’s decision, and argument before the full Court has tentatively been scheduled for June 2012.

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