The IRS chief counsel's office recently reminded taxpayers that there is no federal fuel tax exemption for fuel used on private property. An unnamed taxpayer leases a device to truck owners to measure such fuel use. The taxpayer had sought a “letter ruling” that would state that a refund was due for tax paid on such use. In Chief Counsel Advice Memorandum 200150004, the IRS ruled that only the purchaser of the fuel, and not the equipment lessor, could claim a refund. But, the memorandum went on to add, IRS regulations and two court cases state that any fuel use by the motor used to propel a highway vehicle is a taxable use.