Part 1. Organization, Finance and Management

Chapter 14. Real Estate and Facilities Management

Section 7. Motor Vehicle Management

1.14.7  Motor Vehicle Management

Manual Transmittal

February 10, 2012

Purpose

(1) This transmits revised IRM 1.14.7, Real Estate and Facilities Management, Motor Vehicle Management, addressing program operations of the Motor Vehicle Management Program, within the Real Estate and Facilities Management (REFM) Division, Agency-Wide Shared Services (AWSS).

Background

This IRM provides purpose, authorities, directives, and responsibilities for the Motor Vehicle Management Program. It is primarily for use by personnel in REFM Division of AWSS.

Material Changes

(1) Changes to this IRM include the following:

  • IRM 1.14.7.1 Clarification of the responsibilities of IRS functions which operate motor vehicles;

  • IRM 1.14.7.1 Reference to Information Technology Asset Management System (ITAMS) has been replaced with reference to the new inventory database, Knowledge, Incident/Problem, Service Asset Management (KISAM);

  • IRM 1.14.7.2.2.1 and IRM 1.14.7.2.2.2 Home-to-Work authority has been clarified;

  • IRM 1.14.7.2.4 Inspection and registration requirements for exempt vehicles outside of the Washington, DC metro area have been deleted;

  • IRM 1.14.7.2.6 Recordkeeping requirements have been updated;

  • IRM 1.14.7.2.7 Requirement for employees to self certify possession of a valid operator license has been added;

  • IRM 1.14.7.2.9.4 Instructions on reporting motor vehicle accidents have been expanded and removed from IRM 1.14.5, Occupational Safety and Health. ;

  • IRM 1.14.7.3.2.2 Agency requirements to establish fleet sustainability goals and targets for FY 2012 to FY 2021, as prescribed in Executive Order (EO) 13514, Federal Leadership in Environmental, Energy, and Economic Performance, 2009; and

  • Grammatical and format corrections.

Effect on Other Documents

This IRM supersedes IRM 1.14.7, dated July 25, 2008. It should be used in conjunction with IRM 1.14.4, Real Estate and Facilities Management, Personal Property Management.

Audience

All Business Units and Functions

Effective Date

(03-01-2012)

J. Stuart Burns
Director, Real Estate and Facilities Management

1.14.7.1  (03-01-2012)
Managing Motor Vehicle Resources — Responsibilities

  1. IRS functions which operate motor vehicles must:

    1. Be responsible for management of vehicles in the organizational unit, including assigning vehicles, fleet credit cards, vehicle preventive maintenance, and making recommendations for disposal of vehicles.

    2. Ensure that prior to taking possession of a vehicle, all vehicle operators read, understand, and receive a copy of this IRM.

    3. Maintain an individual file for each vehicle which contains all required data pertaining to the support of the particular vehicle.

    4. Ensure appropriate reports, mileage logs, and home-to-work logs are maintained for each vehicle showing dates, times, mileage, and destination for each trip. These documents must be retained for a period of two years after the date of disposal of the vehicle and must be available for inspection by appropriate officials.

    5. Implement all federal regulations; Treasury Department directives, and IRS directives, procedures, and guidelines that apply to the administration of the IRS Motor Vehicle Program.

    6. Determine and report current and future requirements for motor vehicles, related facilities, and accessory equipment.

    7. Provide funds and facilities for maintaining, storing, parking, and operating IRS motor vehicles (including law enforcement vehicles), and for obtaining related supplies, services, and accessories.

    8. Formulate maintenance, repair, and storage procedures for IRS-owned law enforcement vehicles and related equipment, as required.

    9. Follow instructions in this handbook, policies and directives issued by Real Estate and Facilities Management (REFM), and General Services Administration (GSA) Bulletins concerning motor vehicle operations.

    10. Support compliance through established standards for driver qualifications, training, and instructions for motor vehicle operators, and in assigning and maintaining law enforcement vehicles.

    11. Prepare and submit motor vehicle operations reports to local REFM Motor Vehicle Coordinator, as required.

    12. Enter all information regarding vehicles into the Knowledge, Incident/Problem, Service Asset Management (KISAM), or other appropriate database, such as Criminal Investigation Management Inventory System (CIMIS), within 10 days of acquisition, transfer, or when disposal procedures are initiated, and at final disposition.

    13. Devise, perform, and/or direct feasibility studies of motor vehicle use in their functions to ensure their employees and the IRS are provided the best possible transportation at the least cost to the government.

    14. Acquire seized or forfeited vehicles when they are suitable for replacement of inferior IRS-owned vehicles, or as additions to the fleet if authorized and required; allocate such replacement vehicles to eligible activities on the basis of need.

    15. Implement the procedures and methods contained in this handbook covering the acquisition of vehicles through transfer, forfeiture, seizure, exchange/sale, and the disposition of excess automotive equipment.

    16. Comply with the IRS requirements under the Energy and Clean Air Act, as they apply to motor vehicles.

    17. Coordinate with REFM Motor Vehicle Coordinators the use of vehicles and related services, including plans for anticipated changes in requirements for all GSA vehicles.

    18. Designate an employee to act as Motor Vehicle Representative, who will maintain a schedule for preventive maintenance on IRS vehicles, including warranty maintenance.

    19. Use alternative fuel in all alternative fuel vehicles.

1.14.7.2  (03-01-2012)
Use of Government Motor Vehicles

  1. The use of government vehicles is authorized for transportation of IRS employees is permitted as indicated in the paragraphs below.

  2. Transportation of IRS employees while in duty status, without regard to normal duty hours, required for conducting the legally authorized official IRS business. Employees may stop to purchase meals or other items necessary for health, welfare, or sustenance, as long as these stops are along a point-to-point route and are without interference to their official business.

  3. Examples of official business include an employee's transportation:

    • To a taxpayer's home or office,

    • To locate witnesses,

    • To courthouses and land record offices, and

    • To any other locations where employee would be required to go in the performance of official duties.

  4. Government vehicles may also be used for the transportation of IRS employees in travel status to obtain meals, lodging, and to travel between place of lodging and place or area of employment and/or railroad, airport, and other terminals if so authorized.

  5. Transportation of employees in travel status who return voluntarily to their post of duty or residence at the end of their work week, if their projects are complete, is considered authorized use of government vehicles for travel. Such employees may return to the same temporary duty station by government vehicle to arrive before the beginning of the first work day in the following week. However, such travel is governed by the Official IRS Travel Guide, IRM 1.32.1.

  6. Transportation of the following categories of passengers is authorized when their presence contributes to the performance of official government business:

    1. Federal, state, and local officials,

    2. Accredited representatives of foreign governments,

    3. Private citizens providing official assistance, and

    4. Any person deemed essential to the completion of the mission.

  7. Enforcement vehicles will also be used as described in the preceding sections. Enforcement vehicles are assigned to enforcement personnel in Criminal Investigation (CI) as a requirement to conduct enforcement duties. These duties include surveillance, intelligence gathering, arrests and raids, transportation of prisoners, and other activities normally expected of an enforcement assignment.

1.14.7.2.1  (03-01-2012)
Unauthorized Use of Government Vehicles

  1. A government vehicle cannot be authorized for transportation of personnel:

    1. In excess of its normal capacity, except in emergencies,

    2. On authorized leave while in travel status, except as necessary and authorized to travel in route to or from temporary post of duty and domicile or official duty station, or

    3. For the performance of personal business or as a means of transportation, except on official business, to any religious, sport, amusement, or recreational activity.

  2. A government vehicle operated or parked in violation of any federal, state, or municipal regulation is defined as being in unauthorized use. Drivers must operate vehicles in accordance with the laws of the local jurisdiction.

1.14.7.2.1.1  (03-01-2012)
Disciplinary Action for Unauthorized Use of Government Vehicles

  1. Disciplinary action for unauthorized use is handled in accordance with provisions of 31 USC, Section 1349, and IRM 6.751.12, which specify a minimum suspension of at least 30 days for anyone who uses or authorizes the use of a motor vehicle for other than official purposes. See also IRS Document 11500, Guide to Penalty Determinations.

  2. Where unauthorized use, presence of unauthorized persons in a vehicle, or personal misconduct on the part of an employee is indicated, the employee's immediate supervisor will report it to the Office of the Inspector General for Tax Administration (TIGTA).

1.14.7.2.2  (03-01-2012)
Transportation Between Domicile and Place of Employment (Home-to-Work Use)

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

  2. 31 United States Code (USC) 1344, is the statute under which employees may be permitted home-to-work use of a government vehicle. This statue permits home-to-work transportation to be provided to the Secretary of the Treasury and for other employees when the Secretary authorizes the use of home-to-work transportation. The Secretary is the only official within the Department of the Treasury who may make a determination that authorizes the use of government vehicles for home–to-work transportation of employees. Prior approval is required.

  3. The Department of Treasury Directive (TD) 74-06, Home-to-Work Transportation Controls, prescribes home-to-work authorizations for IRS employees. Further information on TD 74-06 is available from local REFM Motor Vehicle Coordinators.

1.14.7.2.2.1  (03-01-2012)
Requirements for Home-to-Work Use

  1. 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:

    1. Home-to-work transportation for the Secretary's single principal deputy is appropriate;

    2. Transportation between residence and various locations is required for performance of field work, in accordance with applicable regulations;

    3. Transportation between residence and various locations is essential for safe and efficient performance of intelligence, counterintelligence, protective services, or criminal law enforcement duties; or

    4. A clear and present danger, an emergency or other compelling operational considerations make this type of home-to-work transportation essential to the conduct of official business.

  2. Vehicle usage logs must be maintained by the operator of any government owned or leased vehicle used for home-to-work/work-to-home transportation. The vehicle usage logs will be retained by the IRS office to which the vehicle is assigned and be available for review by IRS, Treasury, GSA, or others as appropriate and necessary.

1.14.7.2.2.2  (03-01-2012)
Type of Home-to-Work Authorizations

  1. An employee may be provided with home-to-work transportation only after a determination has been executed by the Secretary. The duration of determinations authorized is as follows:

    1. Two Years — persons engaged in field work.

    2. Five Years — persons in intelligence, counterintelligence, protective service, or criminal law enforcement may be provided home-to-work transportation if they occupy positions for which transportation between residence and various locations is essential to the safe and efficient performance of those duties.

    3. Not to exceed 15 days — based on clear and present danger, an emergency, or a compelling operational consideration. (Determination begins with the first day of usage and expires 15 calendar days from that date.)

  2. Non-continuing authorizations are those given to employees for a specific one-time use or for a limited duration. Non-continuing authorizations may not be renewed or extended. Successive continuing authorizations are expressly prohibited.

1.14.7.2.2.3  (03-01-2012)
Eligibility for Home to Work Authorizations

  1. The IRS Commissioner will determine which employees may be eligible to use home-to-work transportation and will submit requests for determinations and renewals in memorandum format to the Office of the Deputy Financial Officer, Office of Asset Management (OAM). These requests will:

    1. Explain the basis for the request;

    2. Describe the types and numbers of employees who will be authorized to use the motor vehicles as well as the situation in which they will be used;

    3. Describe the reviews and administrative controls which will be relied upon to ensure that home-to-work transportation is used solely for the purpose for which it is intended; and

    4. Provide a written statement offering assurance that the requested home-to-work determinations are necessary to meet IRS mission requirements, satisfy applicable statutes and regulations, and will not adversely impact program budgets. (Execution of this statement of assurance cannot be delegated.)

1.14.7.2.3  (07-25-2008)
Vehicle Identification

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

1.14.7.2.3.1  (03-01-2012)
Exemptions

  1. Unlimited exemptions from the requirement to display official U.S. Government tags, shields, and other identification are granted to IRS motor vehicles operated in the performance of investigative, law enforcement, or intelligence duties. Interagency fleet vehicles may be provided to IRS without signs or identifying media when the vehicles are to be used for those purposes.

1.14.7.2.4  (03-01-2012)
Registration and Inspection

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

  2. Offices acquiring IRS owned or commercially leased vehicles (other than those exempted) for use within the District of Columbia must contact REFM for registration and inspection information.

  3. The treasury tags are also referred to as T-tags because the agency identification code for Treasury is "T " . All government tags for IRS owned or commercially leased vehicles, therefore, begin with the letter "T" . Once tags are issued, they cannot be transferred to another IRS vehicle. Under no circumstances may a vehicle be sold or destroyed without removing the T-tag. If a vehicle tag is lost, mutilated (needing replacement), or destroyed, a written report must be sent to the REFM Motor Vehicle Coordinator regarding the incident.

1.14.7.2.5  (03-01-2012)
Clean Air Act

  1. Motor vehicles owned or leased by the government must pass federally mandated emissions inspections in the jurisdictions in which they operate, when required by state motor vehicle or environmental departments. Unless the fees are waived, IRS must reimburse the state activity for the cost of these inspections.

  2. Motor vehicles owned or leased by the government, whether they display government tags and identification or are exempted from displaying them, must comply with emission and mechanical inspection requirements of the state, commonwealth, territory of the United States, or the District of Columbia in which they operate.

1.14.7.2.6  (03-01-2012)
Records

  1. REFM maintains a centralized record of all official government tags in use on government-owned and leased vehicles for which IRS is accountable. Such records specify the motor vehicle to which the tags are assigned (the vehicle identification number or VIN), and the location of the vehicle.

1.14.7.2.7  (03-01-2012)
Licensing

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

  2. Federal employees who regularly operate a government owned or leased vehicle, rental, or privately owned motor vehicle for the IRS, are required to:

    1. Possess valid state/international licenses for the class of vehicle being operated. (Employees must notify their manager if their drivers’ licenses are suspended, revoked, canceled, or they have been otherwise disqualified from holding licenses.)

    2. Receive supervisor’s approval to operate the vehicle. (The supervisor is to establish that the employee has the ability to operate the vehicle safely in the operational environment assigned.)

    3. Be at least 18 years old.

    4. Have their driving records validated by the state and/or national driver register upon employment and whenever management deems it advisable to review (international-licensed drivers exempted). This validation is delegated to local managers and supervisors and may be delegated down, as deemed appropriate.

    5. In the event the employee’s drivers license is suspended or revoked, he/she must notify the manager immediately (no later than ten days from the notice of suspension or revocation).

  3. Employees who operate a government owned or leased vehicle are required to self certify on the vehicle usage log that they have a valid drivers license for the class of vehicle being operated

1.14.7.2.8  (03-01-2012)
Fleet Vehicle Credit Card

  1. Fleet cards are assigned to vehicles.

  2. Fleet credit cards can only be used for the purchase of fuel and automotive-related items such as oil changes, wiper blades, car washes. GSA will approve use of the fleet credit card for minor and or emergency repairs for GSA leased vehicles.

  3. Fleet credit cards cannot be used for:

    1. Expenses for a personal vehicle while on government business

    2. Payment of toll charges

    3. Storage fees

    4. Purchase of food, beverages, or other items for personal use

1.14.7.2.9  (03-01-2012)
Driver's Manuals

  1. Each operator of a government-controlled motor vehicle (or privately owned vehicle used for official business) must be furnished a copy of the most recent version of this IRM. Operators and employees who may become operators must thoroughly familiarize themselves with its contents and operate vehicles accordingly. In addition, each driver should receive a copy of the GSA document 5-08-00073, A Guide to Your GSA Fleet Vehicle from their local REFM Motor Vehicle Coordinator.

1.14.7.2.9.1  (03-01-2012)
Motor Vehicle Safety

  1. IRS operators of government owned or leased, commercially leased, rental, or privately owned vehicles used for official purposes must be instructed in safe driving practices, rules for use and inspection of motor vehicles, and other safety measures prescribed in this IRM, other handbooks and regulations.

  2. Employees are strongly discouraged from the use of hand-held wireless phones while operating motor vehicles on official business. Generally, Federal employees are not exempt from state and local laws governing operation of a motor vehicles and the use of wireless devices while driving.

1.14.7.2.9.2  (03-01-2012)
Additional Equipment

  1. Offices may optionally equip IRS, GSA, and commercially leased vehicles with safety flares, tire inflators, and other equipment deemed necessary for vehicle and operator safety.

1.14.7.2.9.3  (03-01-2012)
Accident Prevention and Responsibility

  1. Each employee to whom a vehicle is issued or assigned is responsible for accident prevention and safe driving of government owned or controlled vehicles. Safe driving habits, attitudes, and practices will result in a safe driving record.

  2. Examples of common driving errors include:

    1. Excessive speeding;

    2. Failure to wear seat belts;

    3. Inattentiveness, eating, drinking, smoking, excessive radio volume, using a cell phone, texting, or using a global positioning system (GPS) while driving;

    4. Distractions inside the vehicle which may include changing a CD or radio station;

    5. Inadequate defensive driving techniques;

    6. Incorrect assumptions about other drivers;

    7. Tailgating or not leaving enough space between vehicles on the open road;

    8. Not checking traffic before pulling out of a parking space;

    9. Passing without using mirrors, signals, or checking traffic in the passing lane; and

    10. Not checking for oncoming vehicles from the rear when pulling away from the curb.

1.14.7.2.9.4  (03-01-2012)
Accident Response and Reporting

  1. Employees must report accidents that occur on official business in a government-owned vehicle (GOV), rental, or personally-owned vehicle (POV) to their supervisor and the ERC immediately.

  2. If an employee is involved in an accident while in a government owned or leased vehicle, or in a privately owned vehicle (POV) while on official government business, the employee must:

    1. Give aid to the injured.

    2. Take steps to prevent another accident.

    3. Call for emergency services, if necessary.

    4. Contact their manager or manager’s designee immediately and the ERC about the accident.

    5. Obtain the facts (registration, insurance, witnesses), but not provide personal auto insurance information. Report that they are a federal employee, driving for their employer and that the federal government is self-insured.

    6. Do not sign or make a statement as to responsibility or fault for the accident.

  3. Reports

    1. The employee driving the vehicle should ask any witnesses to complete SF-94, Statement of Witness.

    2. The employee driving the vehicle must obtain a copy of the police report.

    3. The employee driving the vehicle must complete SF-91, Motor Vehicle Accident Report and Form 9154, Report of Occupational Injury, Illness, Accident or Unsafe Condition. The original SF-91 will be sent through their manager to the REFM Motor Vehicle Coordinator, including copies of the police report, the SF-94 from witnesses, and a copy of the Form 9154. After management review, the reports must be sent to the local Safety Officer within 48 hours.

    4. The Safety Officer must forward a copy of each SF 91, Motor Vehicle Accident Report to the IRS Claims Manager, Office of Chief Counsel, General Legal Services (CC:GLS:CLP), 1111 Constitution Avenue, NW - Room 6404, Washington, DC 20024. Telephone: 202-927-0900, Fax: 202- 927-0912.

    5. The incident must be entered into the Safety & Health Information Management System (SHIMS)

  4. Injuries and Vehicle Damages

    1. If an employee suffers a personal injury, they may refer to the ERC website, “Guide to Workers’ Compensation Procedures.” The employee or their manager may also call the IRS Workers’ Compensation Center (WCC) at 800-234-8323 for assistance or information about the correct Department of Labor forms to complete.

    2. A non-federal driver or passenger who is injured or has property damage and wishes to file a claim must be provided with Form 5646, Claim for Damage, Injury or Death (e.g., Tort Claim). A non-federal driver or passenger may contact the local Safety Officer if additional information is required.

    3. If an employee suffers damage to their personal vehicle, or it is likely that any other party will seek compensation for property damage or personal injuries, the employee or their manager must contact the IRS National Claims Manager at 202-927-0829. Provide the third party with Form 5646, Claim for Damage, Injury or Death (e.g., Tort Claim), and the National Claims Manager phone number.

1.14.7.2.10  (03-01-2012)
Liability and Insurance

  1. Supervisors and managers must 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 rider to a non-business policy. Employees obtaining this type of insurance do so at their own expense.

1.14.7.2.11  (03-01-2012)
Exclusions from Vehicle Rotation

  1. 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 program rotation requirements. However, there may be instances where it is known that the usage requirements or installed equipment make it impractical to rotate the vehicle.

1.14.7.2.12  (03-01-2012)
Employee Operator Responsibility

  1. Any employee using a government owned, GSA leased, commercially leased, or rental vehicle must be responsible for exercising reasonable diligence in the care of the vehicle and its contents, including:

    1. Reviewing the proper procedures in operating GSA leased, government owned or commercially leased fleet vehicles.

    2. Driving defensively and safely following all federal, state and local traffic laws and regulations.

    3. Obeying all traffic laws.

    4. Safeguarding the vehicle, fleet credit card, keys, and any government property contained within the vehicle against damage, theft, or misuse.

    5. Reporting lost, damaged, or stolen license plates and/or credit cards immediately to his/her manager and Motor Vehicle Coordinator.

    6. Carrying a valid operator’s license at all times.

    7. Using seat belts when operating or when a passenger of a government owned or leased vehicle.

    8. Using alternative fuel (E-85) in Alternative Fuel Vehicles (AFV) at all times if the fuel is available, in compliance with Executive Order 13423.

  2. While operating or as a passenger of a government owned or leased vehicle, employees must not:

    • Smoke

    • Use vehicle for personal or private business

    • Transport family members, personal friends, or non-government employees

1.14.7.2.13  (03-01-2012)
Storage and Parking of Government Motor Vehicles

  1. 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, and double parking restrictions. 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 IRS request a local jurisdiction to rescind or cancel a citation. The written request will be signed by the local REFM Territory Manager.

1.14.7.2.14  (03-01-2012)
Parking Facilities

  1. Whenever IRS owned or leased vehicles are stored at other than a designated storage point, the IRS is responsible for the storage cost. Before procuring other than temporary parking accommodations in urban centers, the business unit official must determine the availability of government owned or controlled parking space, as stated in 41 CFR Subpart 101-20.104-2.

  2. IRS owned or leased vehicles must 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:

    1. Assigned parking in a federal building or other space occupied by IRS;

    2. Street parking or other free parking within a reasonable distance from the place where duty is performed;

    3. Other federal or state agencies in the vicinity if a request for space is approved;

    4. At or near an IRS employee’s residence when authorized; and

    5. A commercial parking facility, if authorized.

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

1.14.7.2.15  (03-01-2012)
Storage Contracts and Charges

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

  2. Such expenses incurred for all government owned or leased vehicles while the employee is on official travel are payable from travel appropriations. These charges must be claimed and identified separately on a travel voucher through GovTrip.

1.14.7.2.15.1  (03-01-2012)
Payment of Storage or Parking Charges

  1. Government-issued fleet credit cards are not to be used for parking or overnight storage expenses. The traveler’s government travel card or cash may be used for payment IRM 1.32.1 Official IRS Travel Guide.

1.14.7.2.15.2  (07-25-2008)
Exception to Storage Charges

  1. Surplus vehicles awaiting final disposition must be stored in a government facility.

1.14.7.3  (03-01-2012)
Acquisition and Disposition Guidelines

  1. This portion of the manual is for the use of property officers and officials of IRS responsible for obtaining and terminating interagency motor pool and other vehicle support services and for the acquisition, accountability, and disposition of IRS owned motor vehicles.

1.14.7.3.1  (07-25-2008)
General Provisions

  1. To the maximum extent possible, motor vehicle support is obtained from interagency motor pools.

  2. Government-controlled motor vehicles used for official purposes by IRS employees may be obtained by purchase, transfer, forfeiture, lease or rental.

1.14.7.3.2  (03-01-2012)
Vehicle Acquisitions — Fuel Conservation and Alternative Fuel Requirements

  1. In accordance with Executive Order 13423 and the Energy Policy Act (EPAct) of 2005, AFVs will be acquired unless it is determined that no infrastructure is available in the area where a vehicle is to be located. Alternative fuel will be used in all alternative fuel vehicles unless a Department of Energy (DOE) waiver is obtained, as required by EPAct 2005 Section 701 and in accordance with manufacturer's recommendation. Law enforcement vehicles are not exempt from this requirement.

  2. Hybrid vehicles will not be placed in locations where alternative fuel infrastructures are available to support AFVs.

  3. The use of plug-in hybrid (PIH) vehicles will be required by all federal agencies when they become commercially available at a cost reasonably comparable to non-PIH vehicles, on the basis of life-cycle cost.

  4. To meet the requirements set forth by the Energy Policy Acts of 1999 and 2005, Executive Order 13423 (Strengthening Federal Environmental, Energy and Transportation Management), the Energy Independence Act (EISA) of 2007, and Executive Order 13514 (Federal Leadership in Environmental, Energy and Economic Performance), and to comply with the energy conservation, minimum fuel efficiency, alternative fuel use, and greenhouse gas (GHG) emission reduction standards, all Treasury bureaus including the IRS must:

    1. Select vehicles that achieve maximum fuel efficiency.

    2. Limit vehicle body size, engine size, and optional equipment to what is essential to meet the IRS mission (Class I and Class II sedans for non-law enforcement; Class III, mid size sedans for law enforcement ).

    3. Lease or purchase large (Class IV) sedans or sport utility vehicles (SUVs) only when such vehicles are approved by the Office of Asset Management as essential to the agency’s mission.

    4. Lease or purchase vehicles which do not meet the low GHG emission ratings only if approved in advance by the Treasury Assistant Secretary for Management/Chief Financial Officer (ASM/CFO) pursuant to exemption requirements.

    5. Submit a lease versus purchase analysis not later than March 30th of each year for purchased vehicles.

    6. Ensure all law enforcement vehicles are properly classified by category LE I, LE II, or LE III, as prescribed in Treasury Directive 74-01P.

1.14.7.3.3  (03-01-2012)
Standards for Vehicle Replacement

  1. The current GSA Motor Vehicle Replacement Standards are as follows:

    Vehicle Category Fuel Type Years/Miles
    Passenger Vehicles Gasoline or AFV 3 years and 36,000 miles
    4 years and 24,000 miles
    5 years and any miles
    Any years and 75,000 miles
    Hybrid 5 years and any miles
    Light Trucks, 4 x 2 Non-Diesel 7 years or 65,000 miles
    Diesel 8 years or 150,000 miles
    Hybrid 7 years and any miles
    Light Trucks, 4 x 4 Non-Diesel 7 years or 60,000 miles
    Diesel 8 years or 150,000 miles
    Hybrid 7 years and any miles
    Medium Trucks, 4 x 2 or 4 x 4 Non-Diesel 10 years or 100,000 miles
    Diesel 10 years or 150,000 miles
    Heavy Trucks, 4 x 2, 4 x 4, 6 x 4 or 6 x 6 Non-Diesel 12 years or 100,000 miles
    Diesel 12 years or 250,000 miles

1.14.7.3.3.1  (07-25-2008)
Exceptions to Standards

  1. If a vehicle has been wrecked, damaged, or worn beyond economical repair, it may be replaced without regard to the foregoing standards.

1.14.7.3.4  (03-01-2012)
Book Value of IRS Motor Vehicles

  1. The book value of a motor vehicle is determined as follows:

    1. Purchases - the book value of a vehicle purchased new is its cost as shown on the purchase order and invoice, which included transportation costs to the first delivery destination.

    2. Other acquisitions - the book value of all other vehicles acquired by IRS must be the appraised value, as indicated in the acquisition document.

1.14.7.3.5  (03-01-2012)
Acquisition by Purchase – Authority and Restrictions

  1. Vehicle Purchase Limitations - congressional authority for the purchase of new law-enforcement vehicles is contained in the annual appropriation language and applies only to passenger vehicles. CI Headquarters purchases vehicles with funds allocated specifically for that purpose.

  2. Methods and Procedures - methods for obtaining new motor vehicles are outlined in 41 CFR 101-26.5.

1.14.7.3.6  (07-25-2008)
Accepting New Vehicles – Warranty and Acceptance Procedures

  1. 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.

1.14.7.3.6.1  (03-01-2012)
Pre-Delivery Inspection Deficiencies

  1. Each new vehicle purchased has been inspected at the factory in accordance with GSA requirements. Field activities must spot check new vehicles upon receipt to ensure that factory inspections have been adequately performed. Any deficiencies observed are to be reported to the local REFM Motor Vehicle Coordinator as soon as noted.

1.14.7.3.6.2  (03-01-2012)
Acceptance Procedure

  1. The following procedures are to be followed from the time a new vehicle is received until service under warranty is required. Contact your local REFM Motor Vehicle Coordinator if any damage is discovered while performing the initial vehicle inspection.

    1. While carrier damage is not a warranty item, it is the focus of the first inspection to be performed when the new vehicle is delivered. This is a general check for damage or missing parts.

    2. If the vehicle was purchased freight on board (fob) destination, correction of any deficiency attributable to the carrier is still the responsibility of the manufacturer, and their appropriate office must be notified.

    3. If the vehicle was purchased fob. origin, then the government deals directly with the carrier. Any damage or missing parts must be noted on the government bill of lading (GBL) before the document is signed. The carrier must be given the opportunity to inspect the vehicle without unreasonable delay before the vehicle is repaired. After the vehicle is repaired, the repair invoice amount will be deducted from the carrier’s invoice when IRS is billed for transportation charges. If the damage appears to be so extensive that the repair cost would exceed the transportation cost or repair of the vehicle seems uneconomical, the property officer or authorized representative may refuse to sign for, and refuse delivery of, the vehicle.

    4. The receiving office will forward a copy of the receiving report to their local REFM Motor Vehicle Coordinator.

1.14.7.3.6.3  (03-01-2012)
Responsibilities in Vehicle Maintenance

  1. IRS can realize significant savings in vehicle maintenance costs if the manufacturers’ warranties are fully utilized. All personnel involved in acceptance and operation of motor vehicles must be made aware of their responsibility in regard to these warranty provisions. Since warranty repairs are made at no cost to the government for parts and labor, expenditures for repairs during the warranty period must be subject to administrative review at all levels.

  2. When available, recycled products must be used. These may include re-refined motor oil, and recycled antifreeze.

  3. Fuel and mileage records must be maintained. When there is a significant change in miles per gallon of fuel used by a vehicle, the vehicle must be evaluated to determine the cause.

1.14.7.3.6.4  (03-01-2012)
Warranty Repairs

  1. If the vehicle is still within the manufacturer's warranty period, it must be taken to the nearest authorized dealer for the make of vehicle for repair at no cost to the federal government. The warranty/guarantee for purchased IRS vehicles is as stated in the GSA contract of purchase for the applicable year.

1.14.7.3.7  (07-25-2008)
Motor Vehicle Types

  1. Law 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.

1.14.7.3.8  (07-25-2008)
Seized Motor Vehicle Standards

  1. 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:

    1. Age - The current and three (3) preceding model years;

    2. Mileage - Not exceeding 40,000;

    3. Make - Any make and model, except those covered in IRM 1.2.18.1.2 by Policy Statement 1-111, may be acquired for replacement of inferior vehicles, as operations necessitate. They may be acquired to the extent they do not exceed the current fleet allocation.

    4. Body - Sedans, station wagons, hatchbacks, vans, SUVs and light-duty trucks;

    5. Requirements and dollar limits - Before acquisition, each vehicle must be subject to a safety, mechanical, and body inspection by a competent mechanic and a written estimate obtained of the cost to bring the vehicle into fleet operable condition. No seized vehicle will be acquired where the cost estimate to put into service exceeds 25% of the vehicle's current appraised value.

    6. Fuel economy - Preference is given to vehicles with better fuel economy and vehicles that use renewable energy or are hybrids.

1.14.7.3.8.1  (07-25-2008)
Exception to Standards

  1. Any seized passenger vehicle which does not meet the preceding standards and is desired for use in the IRS enforcement fleet because of condition, color, make, or other characteristic, may be applied for and acquired if approved by CI in accordance with applicable delegation orders.

1.14.7.3.9  (07-25-2008)
Seized Truck Standards

  1. CI will apply national standards to determine under what conditions seized and forfeited trucks may be acquired to meet IRS needs.

1.14.7.3.10  (03-01-2012)
Motorcycles

  1. Motorcycles may not be brought into the IRS enforcement fleet.

1.14.7.3.11  (03-01-2012)
Available Motor Vehicle Support

  1. 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 GSA Interagency Motor Pool Systems.

  2. Commercial Rented Motor Vehicles -Employees may use commercially rented vehicles for performing official travel only when:

    1. An IRS-owned vehicle or GSA-assigned vehicle is not available, or

    2. Suitable public transportation is not available.

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

  4. Privately-owned Vehicles (POV) - Use of GSA or POV vehicles - GSA, to the extent of their capabilities, provides 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.

  5. The Official Travel Guide IRM 1.32.1, contains criteria for determining reimbursement rates for use of a privately owned vehicle on official business.

  6. 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 7,200 miles (in metropolitan areas) or 12,000 miles (rural areas) per year. GSA vehicles normally will not be assigned when the total annual mileage is less, except in unusual circumstances where transportation needs cannot be met through other methods. “Pool” use of GSA vehicles must 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 vehicles.

  7. 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 vehicle if one is available for the employee’s use.

  8. 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 vehicle is recommended. IRS employees will not be required to furnish POVs for the performance of official business. IRS is responsible to furnish either transportation required for official business or reimbursement for the use of a POV.

  9. Compliance Services (Excise Tax) and Criminal Investigation are responsible for administering the program for their employees within the general framework outlined above. Field activities must coordinate with their REFM Motor Vehicle Coordinators to effect the necessary acquisitions, replacements and disposals of GSA vehicles (except CI and Fuel Compliance). Problems that cannot be resolved at this level may be referred to Headquarters REFM, Logistics Management, Fleet Program Manager.

1.14.7.3.12  (03-01-2012)
Annual Vehicle Replacement

  1. GSA leased vehicle replacement worksheets will be sent to the Fleet Program Manager to review and approve replacement requirements.

  2. Business units requesting replacement vehicles must provide the following for each replacement requested:

    1. Written acknowledgement of the need;

    2. Justification of any requirement changes; and

    3. Verification that funds are available and approved.

  3. Business units requesting replacement vehicles which do not meet the greenhouse gas (GHG) score, (i.e., sport utility vehicles or cargo vans) must submit a business case justification of why this type of vehicle is requested. The justification packet must be approved by the IRS Commissioner and submitted to the Department of the Treasury Assistant Secretary for Management, Chief Financial Officer (ASM/CFO) no later than September 30th to receive a functional needs waiver for vehicles to be issued in the subsequent fiscal year.

1.14.7.3.13  (07-25-2008)
Wrecked Motor Vehicles

  1. 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. IRM 1.14.4, Personal Property Management, Real Estate and Facilities Management.)

1.14.7.3.14  (03-01-2012)
Transfer of Title

  1. 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.

  2. Numbering Series - Certificates of Release will be sequentially numbered by the REFM Territory property management staff. To avoid duplication, use the office code number as a prefix, separated by a hyphen, to the series of numbers assigned.

  3. Signing - Employees authorized to dispose of property are authorized to sign Standard Forms 97 and 97-A, 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.

1.14.7.4  (03-01-2012)
Interagency Motor Pool Services

  1. This portion of the manual is for the use of IRS personnel whose duties include the allocation, assignment, or management of motor vehicles from the GSA Interagency Fleet Management System. It discusses policy and procedures for the management and operation of motor vehicles furnished to IRS from GSA.

1.14.7.4.1  (07-25-2008)
Authority

  1. The GSA Interagency Fleet Management System was established and is operated in accordance with:

    1. Federal Property and Administrative Services Act of 1949 (63 Stat. 378) as amended by Public Law 766, 83rd Congress;

    2. Executive Order 10579, dated November 30, 1954;

    3. GSA Regulations 41 CFR 101-38 and 101-39; and

    4. Executive Order 13423, dated January 24, 2007.

1.14.7.4.2  (03-01-2012)
Exemptions from Use of GSA Vehicles

  1. 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.

  2. Paragraph 2 of the EO 10579 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.

  3. The Department of the Treasury has determined that motor vehicles operated by Criminal Investigation Special Agents meet the above conditions.

1.14.7.4.2.1  (03-01-2012)
Exemptions from Identification

  1. Motor vehicles provided from interagency motor pools may be driven without displaying official U.S. Government shields and other identification when such display will interfere with the agency's mission or when there is a life threatening situation, and only after approval has been granted by the Assistant Secretary for Management and Chief Financial Officer.

1.14.7.4.3  (07-25-2008)
IRS Responsibilities

  1. 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. He/she must safeguard the vehicle, fleet credit card, and keys against damage, theft, or misuse and obey all traffic laws. Traffic or parking violations are the personal responsibility of the vehicle operator.

  2. IRS Equipment Installed on GSA Vehicles - IRS may install first aid kits, antennas, mobile two-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 must be removed by the custodial activity when the use of the vehicle has ended. Repair of damage to the vehicle resulting from the installation and removal of equipment is the responsibility of IRS.

  3. 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.


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