[TLS]

I read that link Richard.

Fuel Tax. While farmers and others who need to use fuel for off-highway business expenses are rightfully entitled to fuel tax credits, other taxpayers are claiming the credit erroneously. (Sorry, no matter how many potholes are in the expressway by the end of a Midwestern winter, that driving does not qualify as off-road.) Before you try and make that argument, remember the IRS lacks of a sense of humor and that fraud involving the fuel tax credit is considered a frivolous tax claim and can result in a penalty of $5,000

But I don't think our returns with Line A of our Schedule C reading Landscape/Lawn Maintenance would pop a flag.

They are saying in that article that "normal" people are claiming off highway use when they are infact using the highway.