I work hard for my money and am relatively prudent about holding on to as much of it as possible. For the most part over the past couple of decades or so, with the support and encouragement of my spouse, I have managed debt and spending well. I pretty much look for value in what I spend my money on — getting the most bang for the buck.

Maybe that is why I usually don’t get too worked up about tax issues. For the most part — despite the tendency for government to waste money way too often — I think what we get for our tax dollars is very underappreciated. Too often, we are generally spoiled and undervalue such things as roads, bridges, and water treatment and the value we get from such government functionality.

That doesn’t preclude due diligence when it comes to how the taxes are collected, how the money is spent and how the recordkeeping for those taxing rules is dictated. That is the case with the pending implementation of new regulations, which begin at the start of 2012.

According to a CNNMoney.com report, the Internal Revenue Service has begun the process of figuring out how to turn new regs into actual rules for taxpayers, requiring any taxpayer with business income to issue 1099 forms to all vendors from whom they purchased more than $600 of goods and services during a year. That flood of paperwork will be generated from the estimated 40 million taxpayers subject to the new requirement, including 26 million who run sole proprietorships, according to a report released this week by National Taxpayer Advocate Nina Olson.

The new rules, aimed at reducing the “tax gap” between what individuals and businesses really owe and what they actually pay, could help the federal government recover some of the estimated $300 billion it loses from tax underpayment. The expanded reporting requirements, slipped into the landmark health care reform bill passed in March, are an attempt to create a paper trail of 1099s exposing business-to-business payments that might otherwise stay below the IRS radar.

But, this could be a real burden for smaller companies. The article said that the Pennsylvania business networking organization SMC Business Council surveyed its members and found that they currently average 10 filings a year of 1099 forms. The new rules would push that average to more than 200 filings per year for a typical small business, the industry group estimates.

There is some relief in sight, though. The IRS plans to exempt transactions made through credit and debit cards. A separate IRS reporting requirement kicks in next year that will cover card transactions and help the tax man spot unreported payments made through those channels. But, the SMC Business Council sees little relief there, since exempting credit card transactions would affect less than 10 percent of his members’ reporting requirements.

How this affects our particular businesses will be interesting to see. Small shops and parts operations could have a tough time implementing this process, since they often do much of their own bookkeeping. For other larger players in our market — those who track all their spending via computerized programs — it is just one more regulatory hoop to jump through.

And, from my misguided perspective, it just puts more businesses in compliance with the tax code and more taxpayers carrying the burden that they should be carrying. I guess I just see it as a measure of fairness when it comes to paying our taxes.

In any case, the old “death and taxes” saw comes to mind — and complaining about neither will make you any happier.

Study results are tabulated using a “problems per 100 vehicles (PP100)” metric, where a lower PP100 indicates higher initial quality. Awards are given to the top-performing model in each segment with the lowest PP100, as well as to the assembly plant that produces the vehicles with the fewest number of problems (plant awards are based on defects and malfunctions only and not design quality).

What we noted in that Service Executive report was fascinating to me: Domestic auto brands, as a whole, have demonstrated higher initial quality than import brands for the first time.

The industry average for initial quality was 109 problems per 100 vehicles (PP100) in 2010, increasing slightly from 108 PP100 in 2009. Initial quality for domestic brands improved by 4 PP100 in 2010 to an average of 108 PP100, which was slightly better than the initial quality of import brands, which averaged 109 PP100 in 2010.

Most notably, substantial improvements by many domestic models — including the Ford Focus, Ram 1500 LD and Buick Enclave — drove the overall improvement for domestic automakers in 2010. In particular, the initial quality of Ford models has improved steadily for the past nine years. And, as a corporation, the Ford Motor Co. (including Volvo) had 12 models that ranked within the Top 3 in their respective segments in 2010 — more than any other corporation. General Motors had 10 models that ranked within the Top 3 in their segments.

In that same Service Executive issue, we reported that two domestic luxury nameplates (Lincoln and Cadillac) are offering free scheduled maintenance for U.S. customers who purchase or lease new cards. Lincoln’s program covers oil changes, tire rotations, vehicle inspections, engine belts and hoses for three years or 45,000 miles, as well as wear items, including brake pads and wiper blades. Cadillac says it will provide owners of all 2011 models with “frequently required maintenance services” for the first four years or 50,000 miles. The program, called Cadillac Premium Care Maintenance, covers scheduled oil changes, tire rotations, replacement of engine and cabin air filters, and a multi-point vehicle inspection.

Both of these items reminded me how the new car sales marketplace has changed so much over the past two years; from a near disaster with almost no sales and two of the Big 3 being bailed out to new car sales that are on a general upswing. All six of the largest automakers’ sales are projected to report growth in June from a year ago, according to car-shopping website Edmunds.com. There are concerns, though, that the vehicle sales market’s recovery could be stalling after months of slow but encouraging gains.

With some true commitments to quality and value, U.S. car makers are finally back in the game. And, even though the downturn in new car sales bolstered aftermarket business, we don’t live long-term without a significant vehicle fleet that is aging, otherwise there will be a significant gap in service and maintenance down the road for everyone in the aftermarket.

For the sake of U.S.-based car makers, it is good to see sales picking up. And particularly pleasing to see the perception of these U.S. car makers’ brands. For the sake of the American consumer, it is good to see these U.S. car makers meet the quality standard set over the past several decades by the import nameplates.

Looks like a win-win for all involved, and we are all involved.

For example, the 14th Aftermarket Business Consumer Attitude Survey is indicating strong DIY activity out there, with 73 percent of the consumer respondents to the survey stating they are installing the products they purchase. Now, with the majority of survey respondents (87 percent) being male, this could account for the strong showing in DIY activity. But, with the current economic and employment picture coupled with the age of the vehicle fleet, one would believe that DIY sales are growing.

Quarterly reports from the various parts retailers also indicate that DIY sales are on the uptick.

More pointedly, iATN released a poll of its membership indicating that 67 percent of respondents expect an increase in business in 2010. The online poll concluded in March with 4,050 votes from its more than 70,000 members. Of those responding, 50.9 percent anticipate a slight increase in business, while an additional 16.1percent foresee a dramatic increase.

A subsequent iATN poll concerning hiring expectations also indicates a positive trend. The 3,761 respondents to the poll in May indicated 29 percent were looking to hire — up from 22 percent when the same poll was taken two years prior.

And finally, from a credibility standpoint, a recent survey conducted online by Harris Interactive on behalf of CarMD.com in April found 65 percent of U.S. adults who have ever owned/leased a vehicle feel that auto mechanic/repair facilities are trustworthy. On the other side of the coin, realistically, nearly a one-third of adults who have ever owned/leased a vehicle feel auto mechanic/repair facilities are somewhat untrustworthy, and 6 percent feel they are very untrustworthy.

The survey also found that 43 percent of those who have ever used an auto mechanic/repair facility have a local mechanic they’ve trusted for years. Conversely, of those U.S. adults who have ever put off automotive maintenance/repairs, 11 percent did so because they didn’t have a mechanic/repair facility they trust.

As noted in the message with the release on the study, CarMD has recently been mistaken by many in the industry as being the same company as AutoMD, a division of U.S. Auto Parts Network, which released a study in late February ranking the best and worst cities for auto repair. That study was based on mystery shoppers, and many in the aftermarket took exception to not only the findings but the methods used in the study.

The CarMD study seems to overcome the myth perpetuated by the AutoMD study and others that our industry is not worthy of trust.

For what it’s worth, we always enjoy reporting encouraging news concerning our industry. Too often, it is easy to focus on what remains to be done, those issues we need to work on to make ours a better industry. But, it is necessary to remind ourselves often that there are reasons to take pride in our industry and to look at business with optimism.

In this case, that seems to be warranted.

I have been around long enough and am fundamentally cynical enough that the kinds of things that often impress or excite others usually leaves me with a yawn. Most flag-waving and cheerleading leaves me flat, and things done for show are wasted on me. For me, substance precedes posturing.

This type of cynicism can be healthy and is necessary in keeping us from being overly-influenced by minor shows of commitment or temporary displays of advancement.

What we have learned from other becomes our own reflection. — Ralph Waldo Emerson

Back in my early days in this industry, back in the 1980s, AWDA University is where I learned much of what I needed to know about the aftermarket and how our businesses could best operate. The courses were well-designed, taught by qualified presenters and crafted to meet the needs of those in attendance. Out of that grew the Automotive Aftermarket Professional (AAP) certificate program.

Over the years, through the development of AWDA University into the University of the Aftermarket, this designation gained credibility within the industry — not just because it existed or kept accurate track of hours spent in a classroom, but because those hours spent in study were real-world based with subject areas both specific to our industry’s needs but also programming that made our personnel better at all their interpersonal responsibilities in every way.

The ultimate goal of the educational system is to shift to the individual the burden of pursuing his education. — John W. Gardner

Over the years, the University of the Aftermarket has affiliated itself with an accredited four-year university, Northwood University; expanded the AAP program to include a Master Automotive Aftermarket Professional (MAAP) certificate program; and continues to deliver on the promise with both “live” programs, as well as online and distance learning opportunities for various levels of the industry.

Learning is like rowing upstream: not to advance is to drop back. — Chinese Saying

These programs deserve our support and our commitment. That commitment should take the form of overall support of the University, but, more specifically, taking advantage of courses offered as well as suggesting courses and programs needed.

But, most importantly, as an industry, we need to emphasize AAP and MAAP when we are hiring and promoting, and encourage staff to work toward these certifications as evidence of their commitment to the betterment of the organization.

Certifications and credentials alone are no answer. But solid certifications, developed by an industry to address its specific needs, are of particular value.