For the sake of discussion, lets say that an owned truck sits from April through September - no use until October.  When is the owner required to file the 2290 on that truck?

The owner took the 2290 to the local IRS office today, thinking the form needed to be filed by the last day of the month after the month the vehicle was first used.  The penalty and interest was $110, added to the $550 fee as if the truck was first used in July.  The owner was told that "first use for the period" actually means "first use" after purchase and after that the full fee is required, regardless of first use during the period.

I do not believe the instructions indicate that, though the agent said the instructions could not be written any clearer.  Part 1, Line 2, Column 2 (page 5 on the link) gives instructions for partial period tax.  The recordkeeping section (page 8, #4) of the instructions also address recording the first month of each period in which a taxable use occurred.  The partial-period tax tables (page 10) also indicated "first use after July of the period".

What have any of you experienced?  Do you pay for the entire period, regardless of first use during the period?

If the IRS agent is in error what recourse doe the owner have?  I think he paid about $250 more than he should have but when an IRS agent insists, it is difficult to resist; they can make life miserable.