NBAA is challenging the IRS’s position that the 7.5-percent ticket tax applies to Part 91 operations where the aircraft owner retains a management company. It has taken the dispute to the IRS itself, as well as the Treasury Department and Congress, saying these aircraft owners “simply hired a management company to provide certain support services” and shouldn’t be viewed as commercial operations subject to the ticket tax. To build grassroots support on this issue, NBAA is conducting a confidential survey of those involved in aircraft management services to gather their recent experiences with the IRS on federal excise tax audits.