KLETNIC.docx

August 21, 1997
Theodore J. Kletnick, International Special Trial Attorney
Office of the Regional Counselor
Internal Revenue Service, Northeast Region
7 World Trade Center, 25th Floor
New York, NY 10048
RE: United Parcel Service of America, Inc. v. Commissioner, Docket No. 15993-95
Dear Mr. Kletnick:
Your letter of August 6, 1997, requested copies of the Idaho motor carrier regulations effective during the period 1984-85.  In addition, you also requested copies of statutes or regulations which define the jurisdiction of the Idaho Public Utilities Commission, its enforcement powers, and the administrative review of its Orders.
Enclosed for your review are the applicable motor carrier regulations for 1984-1995 (then IDAPA 31.B).  Also included is a copy of the Idaho Public Utilities Law, Idaho Code §§ 61-101 through -1306.  You’ll note that the Idaho Motor Carrier Act is embodied in Idaho Code §§ 61-801 et seq.  The Motor Carrier Act applies to all motor carriers engaged in the transportation of passengers or property in commerce in the state of Idaho and incorporates all provisions of the Public Utilities Law, chapters 1 to 7.  Idaho Code § 61-817.
Chapter 5 of the Public Utilities Law pertains to the powers and duties of the Commission.  Idaho Code § 61-501 and its annotations generally described the power and jurisdiction of the Commis­sion.  Chapter 7 of the Public Utilities Law (Idaho Code §§ 61-701 et seq.) generally contains the Com­mis­sion’s enforce­ment powers, while Idaho Code § 61-503 is the Commission’s general grant of authority to investi­gate and fix rates and regulations.  The availability of administrative review (via petitions for reconsideration) is addressed in chapter 6 to the Public Utilities Law and specifically in Idaho Code § 61-626.
I hope this material answers your questions.  If you have further questions, please contact me at [phone].
Sincerely,
Donald L. Howell, II
Deputy Attorney General
DH/cm/L:Kletnic.dh
Enclosures
cc:Brad Purdy
Ron Law
Bob Horton
Myrna Walters