It is an interesting article, my assumption is that it is more of the fallout of 9/11. It appears, to me anyway, when you first read it that the IRS and the DOT are in this together, but why would one need the other.?
The IRS can get all of the income info they need by 1099's, and what business is it of the DOT to try and determine what is or is not a Commercial Business on the side of the road.?
The best part of it is the "you are determined to be a commercial enterprise if you race for money and or deduct your racing expenses from your IRS taxes and show the winnings on a an IRS #1099." Without a slew of sponsors I didn't think you could make any money racing.
In my opinion it is an excuse to be able to stop virtually any truck on the road at any time, for any reason (most likely lookin out for terrorist)
Thank God for the Patriot Act!........BS!!!