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owner, operator, or tenant waives the right to be treated as the
user and ultimate purchaser of the gasoline. See Pub. L. 97-424,
sec. 511(f), 96 Stat. 2172; H. Rept. 97-945 at 2, 1983-1 C.B. 421.
The legislative history of section 6420 establishes that the
requirement that applicators obtain waivers from their farm
customers was not designed solely to ensure that two taxpayers
would not claim entitlement to a tax credit for the same fuel.
The requirement appears also to have been designed to ensure that
farmers are knowledgeable about their entitlement to the fuel tax
credit.
The waiver requirement, therefore, relates to the essence of
the statute. To extend the credit to applicators without strict
compliance to the waiver requirement would defeat the policies
underlying the statutory provision.
It does not appear that anyone will receive the benefit of
the section 34(a)(1) credit for the gasoline used by petitioner
during the years at issue. Although we are sympathetic to
petitioner’s situation, we are constrained by and cannot disregard
the plain language of the statute and the detailed requirements of
the legislative regulation in order to achieve what would appear
to be a more equitable result in this case. Accordingly,
petitioner is not entitled to credit for Federal tax on fuels.
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