Prime Inc. (CCJ Top 250, No. 15) is suing the Internal Revenue Service for more than $11 million that the carrier claims it is owed in tax refunds for diesel fuel purchased for off-highway, nontaxable business use. The company, which owns more than 13,000 trailers according to CCJ Top 250 data, said in its lawsuit that the IRS has denied a claim for refunds of diesel fuel taxes from fuel used to power the fleet’s refrigeration units on trailers for the period of March 31, 2018, through Dec.