The TTU study results were included in an Environmental Protection Agency 2017 proposed rule to repeal an Obama-era rule limiting the production of glider trucks by each manufacturer to 300 a year. A TTU investigation found that the study erroneously concluded that emissions from glider trucks are as clean or cleaner than those from newer trucks. On May 26, 2015, the IRS sent a letter informing Fitzgerald that it owed the excise taxes, penalties and interest.įitzgerald was at the center of a controversy in 2018 when a Tennessee Tech University study the glider maker funded was found to involve research misconduct. However, in 2014, court records say, the IRS began an examination for each of the tax quarters from 2012 to 2014. “During each of those years, FTPS did not collect excise tax on the sale of gliders.” “FTPS and its predecessor, Fitzgerald Kit Truck and Sales LLC, were examined on four separate occasions between 19, covering tax years 1991, 11,” court documents said. “In some cases, the gliders these third parties sell are repaired and assembled by the same company, an FTPS affiliate, that repairs and assembles the gliders FTPS sells.” “FTPS is aware of one or more third parties who, like FTPS, sold gliders but, unlike FTPS, have not been assessed excise taxes on their sales,” the lawsuit said. In cases in which the excise tax applies, the seller collects the tax from the buyer as a separately stated charge and remits it to the federal government. tax code imposes a 12% excise tax on the first retail sale of tractors used for highway transportation in combination with a trailer or semitrailer. In its lawsuit filed in February, Fitzgerald charged that the IRS in 2015 changed its two-decadeslong position that it was not required to pay a 12% federal excise tax on sales of refurbished gliders because the company qualified for a “safe harbor” exemption provision, since the refurbished trucks sell for less than 75% of the cost of new trucks.įitzgerald IRS by Transport Topics on Scribd District Judge Waverly Crenshaw Jr., of the Middle District of Tennessee, rejected the request. ![]() However, in a July 15 memorandum order, Chief U.S. In May, government attorneys asked a federal judge to dismiss portions of the Fitzgerald lawsuit. Government attorneys denied that allegation in their response to Fitzgerald’s legal complaint. The company alleged it was being targeted by the IRS, which it said has not assessed excise taxes against all dealers who sold gliders during the relevant tax periods. You can learn more about Fitzgerald and all the company offers by visiting, attorneys made their counterclaim in a court document filed July 29 in response to claims by Fitzgerald that it was exempt from collecting the tax. The Fitzgerald family also owns and operates Fitzgerald Peterbilt, a successful chain of Peterbilt Dealerships in Virginia and Alabama. The company supports the transportation industry in many different facets by offering new trailer sales, truck parts, accessories as well as medium and heavy duty tow truck and wreckers. Based in central Tennessee, Fitzgerald Glider Kits produces more than 4,000 trucks per year, and offers various models of the Peterbilt, Kenworth, Freightliner, and Western Star brands. Fitzgerald Glider Kits specializes in installing pre-emission engines into new class 8 trucks to create a more fuel efficient rig that requires less maintenance and yields less downtime. Today, the company is also co-owned with Tommy’s sons, Robert and Tommy Jr., along with longtime friend, Nick Bresaw. The company was founded in 1989, by Tommy Fitzgerald Sr. Finishing the overall look, the springs were custom powder coated and SignSmith of Crossville TN, applied the black and green vehicle wrap showcasing the #22 and Fitzgerald logo.įitzgerald Glider Kits is North America’s leading Glider Kit assembler. Two 14in single row LED light bars from Laser Star were attached to the custom cage to aid in nighttime driving. ![]() 5pt harnesses were added to give it a little more of a racecar kind of feel, giving the driver and passenger added safety when blasting through the trials. Some custom built accents inside the cockpit include a suede steering wheel with quick release adaptor from Dragon Fire and a Gear Grabber gated shifter. RLC Motorsports also installed PRP seats and doors to this awesome machine. The method 401 beadlocks were also powder coated to match, then wrapped with a set of 30in Pro Armor XG tires. The RZR has a custom powder coated cage and bumpers built by Wide Open Designs. ![]() This is just one of 5 the company will build in 2018 for Fitzgerald Glider Kits. This 2018 Polaris RZR 1000 was built by RLC Motorsports out of Cookeville Tennessee.
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