An official website of the United States government.

This is not the current EPA website. To navigate to the current EPA website, please go to This website is historical material reflecting the EPA website as it existed on January 19, 2021. This website is no longer updated and links to external websites and some internal pages may not work. More information »

Renewable Fuel Standard Program

Memorandum of Understanding Between the U.S. Internal Revenue Service and Environmental Protection Agency

This Memorandum of Understanding (MOU) between the Internal Revenue Service (IRS) and EPA creates an agreement to share information about fuel production facilities and fuel program compliance to facilitate policy development, market understanding, data verification for renewable fuel credits, identification and reduction of Renewable Identification Number (RIN) fraud in support of RFS program administration, and identification and reduction of fuel tax credit fraud in support of federal tax administration.

You may need a PDF reader to view some of the files on this page. See EPA’s About PDF page to learn more.