The Internal Revenue Service (IRS) is preparing to implement a reporting system requiring tank barge operators to file monthly reports on deliveries of taxable fuel to and from bulk liquid terminals. The program, dubbed ExSTARS (for Excise Summary Terminal Accounting and Reporting System), is part of a comprehensive IRS initiative to deter evasion of the federal excise tax on fuel products. The IRS estimates excise tax fraud costs the U.S. taxpayer more than $1 billion annually. The federal excise tax is paid by the position holder of record when taxable fuel such as gasoline, diesel, kerosene, etc., leaves a terminal in non-bulk form (i.e., by railcar or truck).