Use is permitted for transportation of IRS employees from place of employment to domicile and/or from domicile to place of employment when such use has been authorized on the basis of criteria set below.

31 U.S.C. 1344 is the statute under which employees may be authorized to use a government-owned/leased vehicle between their domicile and place of employment. The authorizations apply to "...officers and employees engaged in field work when the character of those duties makes such transportation necessary..."

Three guiding principles underlie application of the above statute:

Department of Treasury Administrative Manual 70-01.J. Treasury Directive 74–06, prescribe home-to-work authorizations for IRS employees. Further information on this provision is available from the Chief Financial Officer, Travel Services, through the Employee Resource Center (ERC).

Use of a motor vehicle between an employee's residence and place of employment qualifies as transportation for an official purpose only in those situations approved, when the Secretary determines that:

Vehicle usage logs will be maintained for each government-owned/leased vehicle used by IRS personnel, as required by 41 CFR 101-6.403 and/or 31 U.S.C. 1344. These logs shall be annotated with the driver's name whenever such vehicle is used for transportation between domicile and place of employment. Vehicle logs will be retained by the IRS organization to which the vehicle is assigned and be available for review by IRS, Treasury, GSA, or others as appropriate and necessary.

Official U.S. Government tags shall be used on all Service-owned or leased motor vehicles unless exempted.

IRS-owned vehicles exempted from identification requirements shall be registered and inspected in accordance with the laws of the state, commonwealth, territory, or possession in which operated.

Offices acquiring Service-owned vehicles (other than those exempted) for use within the District of Columbia should contact Real Estate and Facilities Management for registration and inspection information.

Offices acquiring Service-owned vehicles (other than those exempted) for use outside the District of Columbia shall obtain official U.S. Government tags from Real Estate and Facilities Management. A written request for tags should be sent to Real Estate and Facilities Management, Motor Vehicle Program Manager citing the need for the tags, the vehicle identification number (VIN), the location where the vehicle will be used, and the purpose of the vehicle. A Treasury tag will be requested for the vehicle and the procurement request will be sent to Federal Prison Industries (UNICOR).

The Treasury tags are also referred to as T-tags because the agency identification code for Treasury is "T." All government tags for Service-owned or leased vehicles, therefore, begin with the letter "T." Once tags are issued, they can be transferred to another Service-owned or leased vehicle without regard to the office or activity originally possessing them. Under no circumstances should a vehicle be sold or destroyed without removing the "T" tag. If a vehicle tag should happen to be lost, mutilated, (needing replacement) or destroyed, a written report must be made to Real Estate and Facilities Management regarding the incident.

Real Estate and Facilities Management maintains a centralized record of all official U.S. Government tags in use on government-owned and leased vehicles for which the Service is accountable. Such records specify the motor vehicle for which the tags are assigned (VIN), the location of the vehicle, and complete information regarding the history of the tag, including reassignment of tags and a list of destroyed and/or voided tag numbers.

Each activity is responsible for maintaining records on the tags assigned to them. This information should be transmitted to Real Estate and Facilities Management annually as an attachment to the Standard Form 82, Agency Report of Motor Vehicle Data.

Supervisors must ascertain that employees under their supervision who operate motor vehicles for official purposes are properly licensed.

Federal employees who regularly operate a Government, rental, or privately owned motor vehicle for the IRS, or contractor employees who regularly operate a Government motor vehicle for the IRS, are required to:

A credit card issued to a vehicle or operator is to be used only for the purchase of gasoline and automotive-related items such as oil changes, wiper blades, car washes, and minor or emergency repairs to government vehicles. Use of the Government Fleet Credit Card for a personal vehicle while on government business is not permitted.

Each operator of a government-controlled motor vehicle (or privately-owned vehicle used for official business) shall be furnished a copy of the most recent version of this handbook. Operators and employees who may become operators should thoroughly familiarize themselves with its contents and operate vehicles accordingly.

Depending upon the law of the particular jurisdiction where the accident occurred, there may be a very fine line in determining whether or not an employee was acting within the scope of his/her office or employment. Supervisors and managers shall inform employees that they are encouraged, but not required, to obtain personal liability insurance containing an appropriate rider before operating any motor vehicle—-government or privately owned—-on official business. The employee's insurance representative can provide information on an appropriate policy endorsement to a non-business policy. Employees obtaining this type of insurance do so at their own expense.

In specific cases where the continuous use of a specified vehicle is essential but its use does not meet objectives, the motor pool system issuing the vehicle will require a written explanation of the need for excluding the vehicle from the rotation program requirements. However, there may be instances where it is known that the usage requirements or installed equipment make it impractical to rotate the vehicle.

Any employee using a Service-owned, interagency motor pool, commercially leased or rental vehicle shall be responsible for exercising reasonable diligence in the care of the vehicle and its contents.

All government controlled vehicles are to be maintained as Smoke-Free vehicles.

Employees must use Alternative Fuel in vehicles designated for Alternative Fuel and when Alternative Fuel is readily available.

In compliance with Executive Order 13043, each Federal employee occupying any seating position in a motor vehicle while on official business, whose seat is equipped with a seat belt, must have the seat belt properly fastened at all times when the vehicle is in motion.

In compliance with Executive Order 13043, contracts, subcontracts, and grants must seek to encourage contractors, subcontractors and grantees to adopt and enforce on-the-job seat belt policies and programs for their employees when operating government-owned, company-owned, rented or personally-owned vehicles.

Employees using vehicles for official business, whether leased, rented, privately or government-owned, marked or unmarked, are subject to all ordinances such as restricted zones, no parking zones, double parking restrictions, etc. Violation of a parking ordinance generally is the personal responsibility of the driver of the vehicle. Only in those situations where compelling reasons exist, and the employee furnishes a justification, will the Service request a local jurisdiction to rescind or cancel a citation. The written request will be signed by the REFM Territory Manager.

Whenever interagency motor pool and IRS-owned vehicles are stored at other than a designated storage point or an interagency motor pool, the Internal Revenue Service is responsible for the storage cost. Before procuring other than temporary parking accommodations in urban centers, the responsible Service official shall determine the availability of government-owned or controlled parking space as contained in 41 CFR Subpart 101-20.104-2.

GSA and IRS vehicles should be parked and stored in a manner which will minimize the possibility of loss or damage. Priorities, in the following order, are suggested for parking, if available:

Employees with home-to-work authority should make their vehicle available to other members of their organizational unit during any extended absence (such as training missions or vacations). If a supervisor allows a vehicle to remain at a home-to-work location, it should be secured and not left unattended in an open parking lot or in on-street parking.

Contracts for commercial storage or parking services for government vehicles are executed by National Office Procurement.

Such expenses incurred for all government-owned or leased motor vehicles, while the employee is on an itinerary, are payable from travel appropriations. These charges should be claimed and identified separately on a travel voucher, through GovTrip. If the employee does not have access to GovTrip, expenses may be claimed on SF-1012, Travel Voucher, or through the Imprest Fund on Standard Form 1164, Claim for Reimbursement for Expenditures on Official Business.

To the maximum extent possible, motor vehicle support shall be obtained from interagency motor pools.

Government-controlled motor vehicles used for official purposes by Service officials may be obtained by purchase, transfer, forfeiture, and lease or rental.

Motor vehicle replacement standards are as follows:

Book Value of a motor vehicle is determined as follows:

Purchase – The National Office budgets for and purchases new vehicles which are paid for from funds allocated to the National Office for that purpose.

Vehicle Limitations – Congressional authority for the purchase of new law-enforcement cars is contained in the annual appropriation language and applies only to passenger vehicles. The Service may budget for and purchase trucks as required.

Methods and Procedures – Methods to be used in obtaining new motor vehicles may be found in 41 CFR 101-26.5.

GSA's publication Motor Vehicle Warranty, Delivery, and Acceptance Guide, contains detailed procedures relating to warranty, delivery, and acceptance of motor vehicles by government agencies.

Enforcement vehicles –An " enforcement type" vehicle is a standard vehicle equipped with certain extra features and accessories so that the vehicle will not be readily recognizable as a government-owned vehicle. It will be equipped with certain extra features to provide maximum safety to the driver and the public and with equipment to ensure speed, stamina, and durability to perform under adverse driving conditions. This is not the "police-type vehicle" usually identified with police work.

Passenger carrying vehicles – Through study, analysis, and experience of utilization of seized vehicles in our enforcement fleet, the following standards have been set for passenger vehicles to be accepted for use in the IRS fleet:

CI shall apply National standards to determine under what conditions seized and forfeited trucks should be acquired to meet the Service's needs.

No motorcycles may be brought into the IRS enforcement fleet.

GSA Vehicles - Interagency Motor Pool Systems – In addition to vehicles obtained through purchase, transfer, and forfeiture, motor vehicles for official use by Service personnel are also provided through IRS participation in interagency Motor Pool Systems.

Commercial Rented Motor Vehicles –Employees may use commercial drive-yourself vehicles for performing official travel only when:

Commercially Leased vehicles – Motor vehicles may be leased commercially to augment the Service fleet when the number of vehicles acquired through purchase, transfer, forfeiture, and GSA is insufficient.

Privately-owned Vehicles (POV)-Use of GSA or POV automobiles – GSA, to the extent of their capabilities, provide user agencies with motor vehicles for administrative travel. IRS will provide GSA vehicles, to the extent they are available, for its employees who require vehicles for official purposes.

The Travel Handbook (IRM 1.32.1), contains criteria for determining reimbursement rates for use of a privately owned vehicle on official business.

The basis for assignment of vehicles leased from the GSA Interagency Motor Pool System will be total mileage driven or expected to be driven during the year. The priority order for assignment will be from highest mileage drivers to those who drive a minimum of 12,000 miles per year. Ordinarily, GSA vehicles will not be assigned when the total annual mileage will be less than 12,000 miles, except in cases of unusual circumstances where transportation needs cannot be met by other methods. "Pool" use of GSA cars should be considered in offices where administrative travel is conducted on an occasional basis by several employees or for low mileage drivers who do not wish to use their own cars.

The occasional traveler--an employee who normally uses a motor vehicle only a few times a month for official business--is expected to use a government-owned vehicle if one is available for the employee's use.

Supervisors may make exceptions to this policy if use of a POV would be advantageous to the government. Liberal interpretation of the circumstances warranting exemption from the use of a government-owned car is recommended. It should be noted by all concerned that IRS employees will not be required to furnish a POV for the performance of official business. The Service is responsible to furnish either transportation required for official business or reimbursement for the use of a POV.

Compliance Services (Excise Tax), and Criminal Investigation are responsible for administering the program for their employees within the general framework outlined above. Field activities should coordinate with their REFM Territory Office and local GSA motor pool managers to effect the necessary acquisitions and disposals of GSA vehicles (except CI). Problems that cannot be resolved at this level may be referred to National Office Real Estate and Facilities Management, Logistics, Fleet Program Manager.

The activity responsible for IRS-owned or commercially-leased vehicles and the REFM Territory Office supporting GSA-leased vehicles should be maintaining records for each vehicle, reflecting the make, model, year, method of acquisition, acquisition date, miles driven year to date, and ending mileage.

Responsible property officers shall review these records to identify those vehicles meeting replacement standards or that may reach replacement age or mileage within the next 12 months.

The activity having custody of each vehicle recommended for replacement shall inspect the vehicle and determine whether it may be operated economically for another 12 months. Vehicles not meeting replacement standards, but needing replacement for other reasons, should also be reported.

Vehicles selected for replacement should be those which inspections indicate to be in the poorest condition. The results of these inspections shall be maintained by those activities responsible for Service-owned or commercially-leased vehicles and by REFM Territory Office for GSA leased vehicles.

When vehicles are damaged beyond economical repair, survey action is required before disposition. To avoid duplicating accident investigation file materials, survey files may make cross-reference to them. (See IRM 1.14.4.)

Whenever an IRS motor vehicle is disposed of other than by transfer to another federal agency, title is transferred by means of Standard Form 97, Certificate of Release of a Motor Vehicle.

Numbering Series-- Certificates of Release will be sequentially numbered by the Property Management staff in the REFM Territory Office. To avoid duplication, the office code number should be used as a prefix, separated by a hyphen, to the series of numbers used.

Signing--Employees authorized to dispose of property are authorized to sign Standard Forms 97 and 97A, Agency Record Copy of the United States Government Certificate of Release of a Motor Vehicle, in connection with the release of government-owned motor vehicles.

This system was established and is operated in accordance with:

This order exempts from inclusion in interagency motor pools vehicles regularly used by agencies in the performance of investigative law enforcement or intelligence duties. This exemption is available if the head of such agency determines that exclusive control of such vehicles is essential to the effective performance of such duties.

Paragraph 2 of the Order further provides, however, that vehicles used regularly for common administrative purposes not directly concerned with the performance of law enforcement, investigative, or intelligence duties are not exempt.

Employee Operators of GSA Vehicles –The driver of an interagency motor pool vehicle is responsible for its use and care while in his/her possession; he/she assumes full responsibility for the equipment until its return.

IRS Equipment Installed on GSA Vehicles –The Service may install first aid kits, antennas, mobile 2-way radios, and other IRS equipment on "Assigned Service" vehicles, but GSA permission is required. Such equipment, accessories, and other items not interagency motor pool property shall be removed by the custodial activity when the use of the vehicle has ended. Repair or damage to the vehicle resulting from the installation and removal of equipment is the responsibility of the Service.

IRS Liability – While GSA normally assumes liability for costs when a motor pool vehicle is damaged, IRS must assume liability if the damage is caused through an IRS employee misconduct or improper operation of the vehicle. Misconduct and improper operation are defined in 41 CFR 101-39.7.