WASHINGTON (Nov. 14)—The Rubber Manufacturers Association is joining the Mobile Machinery Caucus to fight an Internal Revenue Service proposal to subject several types of off-highway vehicles and their tires to federal excise taxes. "This proposal would broaden the reach of the FET," an RMA spokesman said. "The people who buy the tires pay the tax, but our members would have to collect it. They'd collect the tax for the Highway Trust Fund, but these vehicles are never used on the road." The RMA and the MMC are working to raise congressional opposition to the proposal, on which the IRS is expected to make a final ruling early in 2003.