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Part 4. Examining Process

Chapter 24. Excise Tax

Section 14. Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements

4.24.14  Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements

Manual Transmittal

January 13, 2012

Purpose

(1) This transmits a new IRM 4.24.14 section titled, Excise Tax, Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements.

Background

It was necessary to split the procedural guidance currently found in IRM 4.24.13 Fuel Compliance Officer Technical Guidance into several new IRM sections. This section contains procedural guidance relating to job safety, uniform requirements and government provided motor vehicle requirements.

Material Changes

(1) Content for this new IRM was derived from IRM 4.24.13 (revision 7-20-2009) and significantly expanded. Refer to the table below for a listing of IRM 4.24.13 content that was moved into this section.

IRM Description
4.24.14.1 A Safe Working Environment Content moved from 4.24.13.4, expanded and clarified.
4.24.14.2 Fuel Compliance Hazard Communication Program Content moved from 4.24.13.4.1 and updated.
4.24.14.2.1 Material Safety Data Sheets (MSDS) Content moved from 4.24.13.4.3 and updated.
4.24.14.3 Certification Requirements to Obtain, Pack and Ship Fuel Samples Content moved from 4.24.13.4(3) and expanded.
4.24.14.3.1 Certification of State Employees New Content
4.24.14.4 Minimum Safety and Physical Examination Requirements Content moved from 4.24.13.4.2 and updated.
4.24.14.5 Bonding Requirement When Screening or Sampling Fuel Content moved from 4.24.13.4.5 and expanded.
4.24.14.6 Personal Protective Equipment (PPE) Content moved from 4.24.13.4.4 and updated.
4.24.14.7 Incident Reporting Content moved from 4.24.13.4.6 and updated.
4.24.14.8 Required Uniforms Content moved from 4.24.13.5 and updated.
4.24.14.9 Motor Vehicle Use and Management Content moved from 4.24.13.24, updated and expanded.
4.24.14.10 Motor Vehicle Identification Requirements Content moved from 4.24.13.24.3 and updated.
4.24.14.11 Theft of Government Vehicle Content moved from 4.24.13.24.4 and updated.
4.24.14.12 Vehicle Accident or Damage Reporting Content moved from 4.24.13.24.5 and updated.
Exhibit 4.24.14-1 Mandatory Vehicle Equipment List Content moved from Exhibit 4.24.13-2 and updated.

Effect on Other Documents

This IRM section includes procedural guidance found in the following Interim Guidance Memos: SBSE 04-0211-018, Exempting FCA from Uniform Requirement While Conducting Exams, dated 6-1-2010; SBSE 04-0111-010, Mileage Log Policy for Fuel Compliance Program, dated 1-19-2011; SBSE 04-0511-051, Required Managerial Review of Mileage Log for Fuel Compliance Program, dated 5-11-2011; and SBSE 04-0811-082, Fuel Compliance Agent Use of Government Vehicle to Perform Examination Duties, dated 8-16-2011.

Audience

This section is primarily to provide direction to supervisory Fuel Compliance Officers, Fuel Group Managers, Fuel Compliance Officers and Fuel Compliance Agents. Information in this section may also support coordination with SBSE excise groups.

Effective Date

(01-13-2012)


/s/John Imhoff
Director, Specialty Programs
Small Business/Self Employed

4.24.14.1  (01-13-2012)
A Safe Working Environment

  1. There are safety concerns inherent in locations where inspections are performed and taxable fuel samples are collected.

  2. Employees are trained to understand that all taxable fuels are dangerous to smell, touch, or ingest and that the vapors of all taxable fuels will ignite when exposed to an open flame.

  3. Employees are trained, equipped, and certified to safely sample and ship all taxable fuels.

  4. Employees and fuel compliance managers are responsible for implementing provisions contained in IRM 1.14.5, The Occupational Safety and Health Program. This includes identifying, preventing and reporting unsafe or unhealthy working conditions. Various internal systems exist to assist managers in meeting the requirements of this IRM. See the Employee Resource Center (ERC) website at http://erc.web.irs.gov/ for further information.

4.24.14.2  (01-13-2012)
Fuel Compliance Hazard Communication Program (FC HCP)

  1. The IRS established the FC HCP to comply with the Department of Labor, Occupational Safety and Health Administration (OSHA) Hazard Communication Standard, 29 CFR 1910.1200, and Basic Program Elements for Federal Employee Occupational Safety and Health Programs and Related Matters, 29 CFR 1960.

  2. The duties of the FC HCP coordinator or designee, include:

    1. reviewing and updating the program as necessary,

    2. maintaining a list of all hazardous chemicals with which employee may come in contact during the course of their duties,

    3. updating the list when new chemicals are introduced into the fuel compliance operation,

    4. obtaining and maintaining a representative copy of each Material Safety Data Sheet (MSDS) for each substance on the hazardous chemical list,

    5. ensuring that employees receive initial training and biennial training on the Hazard Communications Standard,

    6. providing for additional training whenever a new hazard is disclosed or introduced,

    7. coordinating initial and bi-annual physical examinations of employees and ensuring the examinations are completed timely, and

    8. maintaining an active liaison with the IRS Safety and Health organization.

  3. Initial and recurring HCP training includes:

    1. an overview of the Hazard Communication Standard and the written IRS FC HCP,

    2. an overview of the safety and health program specific to field compliance operations,

    3. chemical and physical properties of the hazardous materials in taxable fuels (gasoline, diesel fuel, and kerosene) and methods that can be used to detect their presence or release,

    4. health hazards, including signs and symptoms of exposure to the taxable fuels,

    5. any medical condition known to be aggravated by exposure to the taxable fuels,

    6. procedures to mitigate the hazards associated with taxable fuels, e.g., care and required use of personal protective equipment, approved work practices or methods to ensure proper use and handling of taxable fuels, safe climbing techniques, bonding procedures, emergency procedures, and

    7. how to read and interpret the information on labels and MSDSs and how to obtain additional hazard information.

4.24.14.2.1  (01-13-2012)
Material Safety Data Sheets (MSDS)

  1. An MSDS reports information regarding the properties of a particular substance and include instructions for the safe use and potential hazards associated with the substance.

  2. Employees must carry in their trucks the current MSDS for each type of taxable fuel common to their area of operation, which includes, but not limited to, the following:

    1. all grades of gasoline,

    2. diesel fuel,

    3. dyed diesel fuel,

    4. kerosene,

    5. dyed kerosene,

    6. jet fuel,

    7. the dye used to dye diesel and kerosene, and

    8. any other fuel product or hazardous material commonly encountered in their area.

  3. Current MSDSs are available on the Fuel Compliance SharePoint site at http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/specialty/excise/generalexcise/Shared%20Documents/Forms/AllItems.aspx?RootFolder=%2fsites%2fco%2fdcse%2fsbse%2fspecialty%2fexcise%2fgeneralexcise%2fShared%20Documents%2fFCA%20FCO%20Documents%2fMSDS=%7b047EF38B%2dF74A%2d4E16%2d81F7%2d251A5BA00D19%7dand on the internet at the web sites for the major oil companies.

4.24.14.3  (01-13-2012)
Certification Requirements to Obtain, Pack and Ship Fuel Samples

  1. All employees must demonstrate the proper sampling, packing and shipping techniques contained in this IRM. Employees who successfully demonstrate the techniques are certified to perform these duties.

  2. Periodic recertification is required of all employees. The recertification of employees is conducted by the group manager. It is the responsibility of the manager to certify that the employee has successfully followed the sampling, packing, and shipping requirements.

  3. The certification requirements include successfully:

    1. climbing a transport and obtaining a sample,

    2. screening a propulsion tank,

    3. obtaining a nozzle sample,

    4. completing Form 9667, Sample Bottle Seals and Identification Label, and affixing the label sections to the sample bottle,

    5. completing the Form 13927, Chain of Custody and Shipping Record,

    6. packing the samples, and

    7. properly completing the shipping documents.

  4. Employees unable to successfully complete a certification requirement are prohibited from performing that task in the field. They may perform other tasks for which they have been certified to perform. For example, an employee who has been certified to sample fuel but has not been certified to ship fuel, may obtain samples but may not ship the fuel.

  5. The group manager will provide the certification status of each employee to the Fuel Territory Managers annually. The list will identify the most recent date of certification. The territory managers will send the list to the FC HCP coordinator annually. Employees not certified will also be identified. The list will identify:

    1. date of certification (most recent),

    2. duties an employee is not certified to perform, and

    3. the planned management actions to address an employee's certification issues.

4.24.14.3.1  (01-13-2012)
Certification of State Employees

  1. The group manager will select an employee to certify state employees. The employee must be certified and able to teach. The training and certification of state employees is limited to the tasks the state employees will perform. For example, if the state employees will not ship fuel samples, the employees will not be trained and certified to ship products.

  2. A Fed-State sampling Memorandum Of Understanding (MOU) must be in place prior to training and certifying state employees.

  3. The group manager will coordinate with the state contact to provide the training.

  4. After the training is complete, the FCO or FCA who conducted the certification will provide a list of the state employees certified to sample fuel to the group manager and the fed-state liaison within Excise Policy.

  5. The fed-state liaison will provide a list of certified state employees to the FC HCP coordinator annually.

4.24.14.4  (01-13-2012)
Minimum Safety and Physical Examination Requirements

  1. The following are the minimum safety requirements that apply to all employees:

    1. Employees should ask what their responsibilities are under the "Terminal’s Emergency Procedure Plan" ; for instance, where to evacuate to, what is the recommended route, whom to report to, etc.?

    2. Always wear appropriate personal protective equipment.

    3. Do not ignite a flame or smoke.

    4. Never obtain a fuel sample when there is the possibility of lightning in the area.

    5. Do not let fuel come into contact with any unprotected skin area.

    6. Avoid prolonged inhalation of fuel vapors.

    7. Never enter confined spaces such as trenches and storage tanks. Storage tanks that have a floating roof are considered a confined space.

    8. Avoid any possibility of ingesting fuel. Do not eat, drink, or smoke in fuel sampling areas. Wash hands thoroughly with soap and water after working around fuel.

    9. Do not use drugs or alcohol.

    10. Always use three-point contact when climbing and descending ladders. Always face the ladder when ascending or descending. Have one hand and both feet, or both hands and one foot in contact with the ladder at all times.

    11. Always check for ice, petroleum products, or other slick materials on ladders, catwalks, or other areas to be walked upon, including but not limited to, transport trucks, trailers, terminal racks, and driveways leading up to and away from racks and bulk storage tanks.

    12. Always check for overhead pipes or equipment while walking in a facility or on a transport.

    13. Always "bond" , to equalize any static electricity charge between the employee, the container, and the fuel product. See IRM 4.24.14.5 below for more information.

    14. Always release the pressure in the transport compartments by opening the hatch lid to the first stop before opening the lid completely.

    15. Ensure that any electrical equipment, such as flashlights, used in a terminal or on a transport is approved for use in combustible atmospheres.

  2. Physical examinations for employees are conducted in accordance with the requirements found in 5 CFR Part 339 as referenced in IRM 6.339.1. The following criteria apply in regards to physicals:

    1. The successful completion of a physical examination is required prior to entry on duty.

    2. The successful completion of a biennial physical examination is required to remain in the occupational field.

    3. The physical examination is conducted by a Federal Occupational Health (FOH) physician.

    4. A physical examination is conducted when employees retire or otherwise leave the position.

4.24.14.5  (01-13-2012)
Bonding Requirement When Screening or Sampling Fuel

  1. For the safety of the employees and to protect the safety and property of others, employees must bond each time he or she screens or collects a sample of fuel.

  2. Bonding equalizes the electrical charge (potential) between the field person, the pipette/hand-pump, the container, and the fuel product.

    Note:

    The act of pumping taxable fuel across a rack into a transport tank compartment or rail car creates a strong electrostatic charge in the product. Employees are instructed to allow the load to "rest" for 15 minutes before collecting a sample. This resting period plus proper bonding allows safe sampling of the fuel.

  3. Bonding must occur immediately prior to opening the tank.

  4. Bonding is accomplished by bringing a bare hand and the equipment to be used (such as a pipette or sampling pump) into contact with the bare metal of the tank.

  5. After bonding, it is important to minimize movement, especially of your feet. If movement occurred such as leaving to talk to the driver or to obtain supplies, the bonding procedure must be followed again.

4.24.14.6  (01-13-2012)
Personal Protective Equipment (PPE)

  1. This sub-section describes PPE items issued for use by employees to mitigate occupational hazards. All PPE meets OSHA Standards 29 CFR 1910. The following PPE are discussed below:

    • Eye Protection

    • Nitrile Gloves

    • Safety Helmet-Hard Hat

    • Flame Retardant Clothing

    • Safety Shoes

    • High Visibility Safety Vest

    • Portable Fire Extinguishers

    • Spill Clean Up Kit

    • Waste Oil Container

    • Strobe Lights

4.24.14.6.1  (01-13-2012)
Eye Protection

  1. All eye protectors, both the lenses and the frames, must be clearly labelled as meeting the American National Standard Practice for Occupational and Educational Eye and Face Protection Devices, ANSI Z87.1 Impact Standard.

  2. Employees must wear eye protection while working with and around fuel. Employees may choose to use either safety glasses with side shields or safety goggles.

    Note:

    OSHA requires the use of safety goggles when working with fuel that is under pressure. Employees are not trained to work with pressurized fuel.

  3. Employees who wear prescription lenses must wear ANSI approved eye protectors over the prescription lenses without disturbing the proper position of either the prescription or the protective lenses.

  4. Contact lenses ARE NOT a substitute for safe protective equipment for the eyes. Safety glasses with side shields or safety goggles must be worn over contact lenses.

  5. Daily inspection and cleaning of the eye protection is recommended. Pitted, dirty lenses may reduce vision. Replace eye protectors if the lenses are pitted or cannot be cleaned.

4.24.14.6.2  (01-13-2012)
Nitrile Gloves

  1. Nitrile gloves provide protection against skin contact with fuel products. The gloves must meet ANSI standard 105-2005, American National Standard for Hand Protection Selection Criteria.

  2. Nitrile gloves are worn any time employees may have contact with fuel products.

  3. Gloves must be inspected before each use for pinholes and cracks. Do not wear jewelry that may puncture the gloves.

  4. With the exception of single use gloves, nitrile gloves may be worn while climbing truck ladders.

    Note:

    For climbing truck ladders, employees may also use leather gloves. The leather gloves may not be used when sampling or handling fuel.

4.24.14.6.3  (01-13-2012)
Safety Helmet-Hard Hat

  1. The protective helmet, or hard hat, specified for use by employees must meet the ANSI Z89.1–2003, American National Standard for Industrial Head Protection Protective Headgear for Industrial Workers Requirements.

  2. The hard hat must be marked with certification that it complies with that ANSI standard.

  3. The hard hat consists of a shell and suspension. The minimum distance between the shell and the suspension must be at least 1 1/4 inches. Prior to each use, the suspension is checked for cracks and other defects. No stickers or paint may be placed on the hat since it may cover defects.

  4. The hard hat must be worn when working in an areas where there is a potential for injury to the head from falling objects.

  5. The hard must be worn when working in any situation where the potential for injury to the head exists from employees falling off an object. This includes but is not limited to:

    1. climbing a truck or tank, or

    2. working on top of the truck or tank.

4.24.14.6.4  (01-13-2012)
Flame Retardant Clothing

  1. Flame retardant clothing is flame-resistant , not fireproof.

  2. It is designed to provide protection from flash-burns and to enable the wearer a small amount of additional time to escape a fire.

  3. The clothing may be one piece coveralls or consist of two pieces (top and pants).

  4. The clothing must be worn at fuel terminals:

    1. during the tour of the terminal tank yard and distribution system,

    2. at the terminal rack,

    3. while obtaining samples, and

    4. while observing the terminal personnel obtain samples, if the observation is conducted outdoors.

    .

  5. The clothing will also be worn when it is required by the safety policy of the facility being inspected.

  6. Employees may elect to wear the clothing if they have safety concerns at other sites.

  7. The flame retardant clothing must be worn as the outer-most garment. Coats, jackets, and sweaters, if worn, are worn under the flame retardant clothing.

  8. Never sew, pin, or otherwise attach any item to the clothing. Doing any of those actions to a flame retardant garment compromises its flame-resistance and the wearer is not protected at the point the alteration was made.

  9. The flame retardant clothing should be washed and dried separately from other clothing in accordance with the clothing manufacturer's instructions.

4.24.14.6.5  (01-13-2012)
Safety Shoes

  1. Safety shoes are part of the fuel compliance uniform and are worn whenever the uniform is worn.

  2. In order to be approved for use by field personnel, the safety shoes must meet the ASTM Standards F2412-05 Standard Test Method for Foot Protection and F2413-05, Standard Specification for Performance Requirements for Foot Protection.

  3. Approved safety shoes must have:

    1. slip-resistant soles and a

    2. notched heel for safe climbing. The depth of the notch may not exceed 1 inch.

  4. Approved safety shoes may not:

    1. be made of canvas material,

    2. have leather soles, or

    3. have exposed nails.

4.24.14.6.6  (01-13-2012)
High Visibility Safety Vest

  1. The high visibility safety vest is an outer garment designed to make the wearer more visible by standing out against the surroundings or background.

    Note:

    Do not wear the high visibility vest over flame retardant clothing. The flame retardant clothing will offer no protection for the parts of the body the vest is covering.

  2. The high visibility safety vest must meet ANSI/ISEA 107-2004, American National Standard for High Visibility Safety Apparel and Headwear. The safety vests must be Class 2, orange or lime colored vests.

  3. All employees must wear the high-visibility vest when working:

    1. around or near vehicular traffic,

    2. around or near moving equipment,

    3. within 10 feet of the edge of a traveled public highway,

    4. on a construction site adjacent to the public highway, and

    5. in any other situation where safety is improved by increased visibility of the workers.

4.24.14.6.7  (01-13-2012)
Portable Fire Extinguishers

  1. Two (2) portable ABC fire extinguishers are provided in each truck.

    1. A portable ABC fire extinguisher must be carried in the cab of the truck, and

    2. a portable ABC fire extinguisher must be carried in the truck bed.

  2. Annually, each employee must check the fire extinguisher(s) in their assigned truck to ensure the extinguisher has not expired and is in working condition.

  3. These units are designed for, and intended to, combat small fires.

  4. Use the "PASS" procedure: P - pull the pin or other seal, A - aim the nozzle at the base of the fire, S - squeeze the lever, S - sweep from side to side.

4.24.14.6.8  (01-13-2012)
Spill Clean Up Kit

  1. Employees are supplied with an emergency spill kit and 5 pounds of absorbent clay (cat litter) used to clean up small spills of taxable fuels.

  2. It is the responsibility of the employee to make sure the spill kit is in the truck, intact, and quickly available.

  3. Employees are required to wear eye protection while cleaning up a spill.

  4. The absorbent sock (or pig) is used to contain or control a spill. A spill can be contained or kept from migrating by proper placement of the absorbent sock.

  5. The absorbent pad is used to absorb and wipe up the spill.

  6. When finished cleaning up the spill, dispose of liquid and absorbent material waste in accordance with local, state, and federal regulations.

  7. Refer to 40 CFR Part 260 which contains all of the Resource Conservation and Recovery Act (RCRA) regulations governing hazardous waste identification, classification, generation, management and disposal.

  8. Employees shall check with their manager for specific local and state hazardous waste program regulations.

4.24.14.6.9  (01-13-2012)
Waste Oil Container

  1. Each truck is equipped with a waste oil container.

  2. Employees will pour unneeded fuel samples and residual fuel from the sampling process into the container.

  3. Employees are responsible for disposing of the fuel in accordance with local, state, and federal regulations.

  4. Refer to 40 CFR Part 260 which contains all of the Resource Conservation and Recovery Act (RCRA) regulations governing hazardous waste identification, classification, generation, management and disposal.

  5. Employees shall check with their manager for specific local and state hazardous waste program regulations.

  6. The fuel may not be used by employees for any purpose.

4.24.14.6.10  (01-13-2012)
Strobe Lights

  1. Each assigned truck is equipped with a set of strobe lights.

  2. The strobe lights will enhance safety.

  3. The strobe lights are placed on the roof of the truck cab.

  4. The strobe lights must be turned on in the following inspection situations:

    1. while employees are conducting screenings and inspections at a designated inspection site,

    2. while employees are driving through an active construction site, or

    3. while employees are engaged in any inspection activity in which safety is enhanced by the operation of the lights.

  5. The strobe lights should not be turned on while driving on a public highway.

  6. The strobe light should be removed and stored in the vehicle when not in use.

4.24.14.7  (01-13-2012)
Incident Reporting

  1. Employees are responsible for reporting all job-related injuries, no matter how slight, to the group manager. This protects the employee's rights under the Federal Employee Compensation Act (FECA.).

  2. For detailed information on reporting job-related injuries and worker's compensation, see Document 9669, Employee Personnel Resource Guide, See the Employee Resource Center website for the latest version of this document.

  3. Report any situation or incident that has caused or could cause harm to IRS employees or damage to IRS property. Some examples are theft, vandalism, and threats to employees. See IRM 10.2.8, Physical Security Program - Emergency Planning and Incident Reporting . If the incident involves damage to the government vehicle, see IRM 4.24.14.12.

4.24.14.8  (01-13-2012)
Required Uniforms

  1. The territory manager and group manager are responsible for ensuring the employees are properly attired in the required uniform. During every face to face interaction with an employee, the manager will evaluate whether the uniform is being worn, as stipulated in this section. If the uniform is not worn, as required, the employee will be sent home and placed on leave. The manager does not have any discretion in this matter.

  2. The required fuel compliance uniform consists of:

    1. navy blue headgear appropriate for the environment, with the official IRS patch secured,

    2. khaki colored shirt with collar with official IRS patch, American flag patch, and name tag,

    3. navy blue trousers with belt,

    4. brown or black steel toed boots, and

    5. navy blue jacket/parka/windbreaker (seasonal) with official IRS patch, American flag patch and name tag.

      Note:

      Clothing must be cotton or cotton blend for safety purposes.

  3. Employees are provided with:

    1. one (1) windbreaker jacket,

    2. ten (10) tan or khaki uniform shirts,

      Note:

      Short and long sleeve shirts are approved.

    3. ten (10) navy blue cotton or cotton blend uniform pants,

    4. one (1) black or brown belt,

    5. one (1) navy blue ball cap,

    6. one (1) winter knit cap, if requested,

    7. one (1) set of rain gear,

    8. one (1) pair of black or brown safety shoes, and

    9. one (1) winter-weight parka with a zip-out liner and detachable hood if the employee works in an environment requiring winter clothing.

  4. The fuel compliance uniform serves several purposes, it:

    1. provides a nationwide standard professional appearance for IRS Fuel Compliance Field Personnel,

    2. enables employees to be readily identified as an officer of the Federal Government, and

    3. provides employees some protection when working in environments containing potential hazards.

  5. Employees must wear the required uniform while they are in official duty status and/or when operating the government provided truck. The following lists exceptions, however this list is not all inclusive; any other exception must be pre-approved by the manager. The exceptions are when:

    1. employees expect to be engaged in administrative duties at a post of duty for the entire workday,

    2. employees are working at home,

    3. employees are traveling during the workday by private vehicle or commercial means to attend a meeting or training session,

    4. employees are traveling to or attending a meeting or training session for the entire workday,

      Note:

      The manager may require the uniform to be worn during a group meeting or training session if part of the purpose of the meeting is to enable the manager to inspect all employee uniforms.

    5. employees are in travel status after duty hours to obtain meals, or when

    6. FCAs are traveling to or from an examination or while conducting an examination. FCAs are expected to wear professional attire typical of a revenue agent during contacts with the taxpayer and the public related to the examination.

  6. Employees are responsible to ensure the uniform is worn properly (ie: shirt tail tucked in, buttons buttoned, etc.) and that all items are complete, clean, and in good order.

  7. Uniforms must be clean and professional in appearance. Professional cleaning services may be used, if necessary.

  8. The group manager's small purchase credit card is used to pay for the cleaner's services.

  9. Frayed, torn or stained uniforms must be replaced.

  10. The Treasury seal patch is an integral part of the required uniform worn by all field personnel. Each Treasury seal patch is an individually numbered, controlled item. The following procedures apply to the utilization of these controlled patches:

    1. Employees must sign a custody receipt to acknowledge receiving the patches.

    2. Managers and employees are held accountable for the security of the patches.

    3. When clothing with the patch is not being worn, it must be secured.

    4. When in travel status, clothing with the patch is secured or shall remain in the possession of the traveler. If the clothing will not remain under the scrutiny of the traveler, such as being placed in checked luggage at an airport, the luggage with the clothing is secured with an approved Transportation Security Administration (TSA) lock.

    5. Patches that can not be accounted for must be reported to the group manager immediately.

    6. Employees must surrender the patches when they leave the job position.

    7. The patches may not be swapped or exchanged with law enforcement officers.

    8. The patch is sewn on shirts and jackets centered over the left breast pocket, if a pocket exists.

    9. The patch is sewn centered on the front panel of the ball cap and visor.

  11. The American flag patch is worn on all uniform shirts, coats, and jackets. It is placed centered on the left shoulder, approximately 2 inches below the shoulder seam.

  12. The name tag, in the format of first initial, last name, is worn on the outermost garment above the right breast pocket, if any, on the right hand side of the chest.

  13. Initial issue and subsequent replacement of authorized uniform items and personal protective equipment is the responsibility of the group manager.

4.24.14.9  (01-13-2012)
Motor Vehicle Use and Management

  1. Fleet manager duties are delegated to the Specialty Support Staff within the Specialty Tax Program. The fleet manager as well as management and employees within the Program are responsible for complying with the applicable regulations, directives, and procedures that apply to the administration of the fleet.

  2. The laws, regulations, and policy documents pertaining to the government trucks are found in 31 USC 1344, 41 CFR 102.5 and 102.34, Treasury Directives 74-06 and 74-01, and IRM 1.14.7.

  3. Employees are assigned a government vehicle to perform their duties.

  4. Employees are authorized by the Secretary of the Treasury for "Home-to-Work" use of the vehicle. Treasury Directive 74-06 establishes the policy and sets forth responsibilities and reporting requirements concerning home-to-work use of the government vehicle. Those reporting requirements include, but are not limited to, the requirement to maintain:

    1. a daily log of use of the vehicle,

    2. a record of use of the vehicle outside the employees tour of duty hours, and

    3. a record of commuting use of the vehicle.

    Note:

    Group managers do not have home to work authority.

  5. Employees and managers are responsible for complying with IRM 1.14.7 which contains information on the use a government controlled vehicles and management responsibilities. Disciplinary measures may be applicable if an employee willfully misuses or authorizes the misuse of the government vehicle.

  6. With certain exceptions, the trucks equipped to use E85 must be fueled with the alternative fuel. See IRM 4.24.14.9.4(2) for the exceptions and more information on the use of E85.

4.24.14.9.1  (01-13-2012)
Motor Vehicle Use-Group Manager Responsibilities

  1. The group manager must adhere to all requirements outlined in IRM 1.14.7.

  2. Group manager are accountable for all vehicles assigned to the group. The manager shall:

    1. Ensure all employees have acknowledged receipt of IRM 1.14.7.

    2. Ensure vehicles under their control are current with routine maintenance and repairs.

    3. Ensure employees are aware of their responsibility in regard to warranty provisions. See IRM 4.24.14.9.3.1.

    4. Alert the fleet manager of any significant truck issues.

    5. Obtain supplies, services, and accessory equipment for the trucks assigned to the group.

    6. Report the theft of an assigned truck to the fleet manager within 24 hours.

    7. Maintain a record of the license plates for the vehicles assigned to the group and ensure lost, stolen or mutilated license plates are reported to the fleet manager. The list of license plates shall include the lost, stolen, destroyed and voided plate numbers.

    8. Conduct regular reviews to ensure each employee uses the government vehicle in an authorized manner and adheres to the record keeping requirements.

  3. The group manager shall conduct monthly standard reviews of mileage logs and related records required by Treasury Directive 74-06. This shall include, but not limited to the following:

    1. ensuring the mileage log is complete,

    2. comparing time reports and the work planner to the mileage log,

    3. matching fleet card purchases to logged purchases,

    4. ensuring E85 is utilized, when available,

    5. ensuring all commuting trips are documented properly and an authorized use of the vehicle,

    6. ensuring use outside the employee's tour of duty was authorized and documented properly, and

    7. identify any potential personal usage.

  4. If the standard review of the mileage logs and records indicate the information reported is accurate and all use of the vehicle was authorized, the manager shall stamp and sign the monthly statement. The stamp indicates "I have reviewed this document and contents and determined all charges were appropriate and legitimated based on the official fieldwork performed" .

  5. After each standard review is completed, the manager shall send the stamped mileage log to the fleet manager.

  6. The group manager shall also conduct quarterly comprehensive reviews of mileage logs and related records. In addition to the standard review steps described above, the manager shall:

    1. Determine the business purpose for each day's use of the vehicle. Analyze the fuel purchases, tolls, and parking fees to corroborate that the expenses relate to the trips recorded in the mileage log.

    2. Identify potential personal use of the vehicle. Determine whether the fuel consumption and miles per gallon are reasonable for the work performed. Also compare the time sheets and IMS records to the mileage log records to ensure the truck was not used during days the employee was on leave or working all day at the post of duty or flexi-place location.

    3. Determine whether the commuting trips were for the efficiency and economy of the government or for the convenience of the employee. Obtain information on the activity performed at the post of duty.

  7. The manager shall maintain a record of each comprehensive review. The record shall detail the actions taken and the results of the review.

  8. If the information provided by the employee is not complete or there are discrepancies, then the manager must contact the employee for correction or clarification. If there are indications of fraud or unauthorized use, then the manager must contact the territory manager.

4.24.14.9.2  (01-13-2012)
Motor Vehicle Use-Employee Responsibilities

  1. The employee is responsible for the use and care of the government vehicle and the associated equipment while the vehicle is assigned to him or her.

  2. The employee is required to follow the requirements in IRM 1.14.7. When requested by the group manager, the employee shall acknowledge receipt of a copy of this IRM.

  3. The employee must have a valid driver's license in order to operate the government vehicle and must notify the group manager promptly if the employee's driver's license is suspended or revoked. See IRM 1.14.7.2.6 for more information about licensing.

  4. The employee must wear the official uniform while operating the assigned truck. See IRM 4.24.17.8(5) for exceptions.

  5. The employee shall maintain an accurate and complete daily vehicle usage log for the assigned truck. The log must :

    1. identify the name and title of the person assigned the truck,

    2. identify the group manager authorizing the use of the truck,

    3. include the vehicle tag number,

    4. record the date of use,

    5. starting location and ending location,

    6. destination,

      Note:

      Record the counties in which inspections or other duties were performed.

    7. purpose of truck use,

    8. beginning and ending odometer readings, along with the daily miles total,

    9. record commuting use,

    10. record any use outside the employees tour of duty hours, and .

    11. record the use of the fleet credit card. This includes the cost of the fuel, gallons purchased, whether E85 was purchased, and the cost and description of other fleet card purchases.

      Note:

      If fuel was purchased as part of the fuel sampling process, see IRM 4.24.15 for instructions.

  6. The employee must report lost, stolen, or mutilated license plates to the group manager, and local police. GSA Fleet will also be notified if the vehicle is a GSA fleet vehicle. The written report to the group manager must explain the circumstances regarding the lost, stolen, or mutilated plate.

  7. The employee must contact the manager if a required truck service or repair is not covered by warranty or service plan.

  8. FCAs may only use the government truck for travel related to fuel inspection duties and vehicle maintenance. FCAs shall not use the truck for travel related to examinations or other non-inspection related duties.

  9. If an FCA plans to perform both examination and fuel inspection duties during the same workday or during an overnight temporary duty trip, the government truck may be used only if such use promotes the efficiency and economy of the government. FCAs should contact the group manager if unsure whether use of the vehicle is authorized.

  10. Use of the government truck is required when obtaining and transporting fuel and fuel sampling supplies. There is no circumstance in which an FCA's or FCO's private vehicle may be used for these functions.

4.24.14.9.3  (01-13-2012)
Use of Fleet Credit Card and Odometer Reading Requirements for Motor Vehicle Purchases

  1. The employee must use the U.S. Government Fleet Services Card for fuel, maintenance and repair services.

  2. The U.S. Government Fleet Services Card is assigned specifically to each vehicle and should be used only for the vehicle identified on the card.

  3. For answers to questions regarding fuel, maintenance and repair of the GSA vehicle refer to the copy of the Guide to your GSA Fleet Vehicle that was provided with the vehicle at the time it was assigned to the employee. The guide contains answers to questions about the dollar limits and procedures for obtaining goods and services. The guide may also be found under, Important Fleet Publications at the GSA website address, http://www.gsa.gov/portal/content/104230

  4. When purchasing fuel at the pump, the employee will be prompted to input the current odometer reading along with the Personal Identification Number (PIN). For billing and maintenance purposes, it is important an accurate odometer reading is entered.

  5. For additional guidance on reporting vehicle mileage refer to the, Guide to Your GSA Fleet Vehicle.

4.24.14.9.3.1  (01-13-2012)
Vehicle Maintenance and Repairs

  1. If the vehicle is still within the manufacturer’s warranty period, it should be taken to the nearest authorized dealer for the make of vehicle for repair at no cost to the federal government.

  2. Since warranty repairs are made at no cost to the government for parts and labor, expenditures for repairs during the warranty period must be approved by the manager.

  3. The items and services that may be purchased and how much may be spent is determined by GSA. Questions about the limits and procedures for obtaining goods and services should be directed to the group manager. The manager may inquire of the fleet manager, as needed.

  4. When there is a significant change in miles per gallon of fuel used by a vehicle, the vehicle should be evaluated to determine the cause.

4.24.14.9.4  (01-13-2012)
Use of E85 Fuel for Motor Vehicle

  1. E85 is an abbreviation for an ethanol fuel blend of up to 85% denatured ethanol fuel and 15% gasoline or other hydrocarbon (HC) by volume. E85 is commonly used by flex-fuel vehicles in the US,

  2. A vehicle equipped to operate on E85 must be fueled with the alternative fuel unless:

    1. the Department of Energy granted the vehicle an exception,

    2. the ambient temperature is 29 degrees or lower (use 70% ethanol blend, if available), or

    3. there is insufficient fuel remaining in the propulsion tank to reach the nearest E85 station.

  3. If an E85 station is located within eight (8) miles of where the employee begins the work day, the E85 vehicle must be fueled with E85 fuel if the employee

    1. has less than half a tank of fuel remaining or

    2. anticipates needing fuel before the end of the work day.

  4. The employee shall maintain a list of the E85 fueling stations within his/her assigned territory. An updated list can be obtained at http://www.afdc.energy.gov/afdc/locator/stations/.

  5. If the driver fueled with E85 and the receipt does not identify the fuel as E85, the employee shall record "E85" on the receipt .

  6. If the vehicle is equipped to use E85 and E85 is not purchased, the employee shall explain on the fuel receipt why the alternative fuel was not purchased.

4.24.14.10  (01-13-2012)
Motor Vehicle Identification Requirements

  1. U.S. Government license plates shall be displayed on all assigned trucks within the Fuel Compliance Territories. The plate must be displayed on the truck to which it was assigned. Plates may not be transferred to another truck.

  2. Unless exempted under 41 CFR 102-34.180, Government motor vehicles must display the following information required by 41 CFR 102-34.110:

    1. For Official Use Only,

    2. U.S. Government, and

    3. identification of the agency owning or leasing the vehicle.

  3. The license plate shall be displayed on the front and rear in the normal places for a license plate on that model of vehicle.

  4. No part of the license plate may be obstructed by license plate brackets, surrounds, etc.

  5. The fleet manager is responsible for obtaining and issuing a tag for each commercially-leased vehicle. GSA issues license plates for the GSA fleet vehicles.

  6. The license plate must be removed prior to the disposal of or turning in the leased truck.

  7. The fleet manager will review the written report from the group manager regarding lost, stolen or mutilated license plates.

4.24.14.11  (01-13-2012)
Theft of Government Vehicle

  1. If the assigned truck is stolen, it must be immediately reported to the state, county, and/or municipal authorities as required by law in the jurisdiction of the theft.

  2. If the assigned truck is stolen, it must be immediately reported to the manager.

  3. The manager must report the theft to the Fleet Manager within 24 hours.

4.24.14.12  (01-13-2012)
Vehicle Accident or Damage Reporting

  1. If the assigned truck is in an accident or is damaged, the incident must be immediately reported to the manager.

  2. The manager must report the accident to the fleet manager within 24 hours.

  3. Refer to IRM 1.14.7 for procedures.

Exhibit 4.24.14-1 
Mandatory Vehicle Equipment List

Below is a list of equipment/supplies, along with the required number of units that should be in the assigned truck at all times.

Item Required Number of Items.
Fire extinguisher with an ABC class rating, placed in cab of truck 1
Fire extinguisher with an ABC class rating, in truck bed-accessible 1
White safety helmet (hard hat) 1
Safety glasses with side shields or goggles that meets the ANSI standard 2
Flame retardant coveralls or two-piece set, as well as the laundering guide for flame retardant clothing 1
Nitrile gloves 100 or 1 box
Steel toed safety shoes, if not worn, must be available in truck 1 pair
Eye wash kit (check to ensure eye wash kit has not expired) 1
Oil spill kit or 10 lbs of absorbent clay (kitty litter) 1
First aid kit (check to ensure first aid kit supplies have not expired) 1
Battery operated warning/flashing lights, in cab of truck 2 packs
Life Hammer, in cab of truck 1
Orange safety cones with reflector stripes 2
Orange safety vest 1
Hearing protection 2
Hand Cleaner 1
Sampling pump 2
Rebuild kit for pump 1
Clear plastic tubing, may be Tygon brand 30 ft
30 inch pipettes 100
60 inch pipettes 100
Disposable, single-use funnels, may be plastic or paper 50
Clear glass 2 fl. oz. sample bottles (do not let stock fall below 50) 50
Black caps with plastic seals for above (do not let stock fall below 50) 50
Plastic funnel 1
Porcelain/metal 5-gallon pail or bucket 1
Clear glass measuring cup or large wide-mouth glass jar 1
Absorbent wipes/Paper towels (one pack or one roll) 100 sheets
Yellow diesel can (diesel can must be labeled) 1
Master box kit (MB25-1 for all 49 CFR 173.4 shipping) 1
Carrying case/plastic tote to hold supplies 1
Magnetic fuel inspection site sign 1
Freestanding fuel inspection site sign (required when on road inspections are planned) 1
Flashlight and batteries 1
Ice scraper with brush attachment 1
Hazardous waste can (one to five gallon) 1
Trash bags for waste can 25
Jumper/booster cables 1
Current Edition of Fuel Compliance IRM Sections 4.24.13 - 4.24.16 1
IRM 1.14.7- current edition 1
Strobe Lights 1
POV Proof of Insurance Letter 1
GSA Vehicle Packet, "Guide to your GSA Vehicle" 1
CA-1 Incident Report 1
SF 91 Motor Vehicle Accident Report 1
MSDS for unleaded regular gasoline 1
MSDS for unleaded premium gasoline 1
MSDS for number 2 diesel fuel (one each for LSD and ULSD 1
MSDS for number 2 dyed diesel fuel 1
MSDS for Jet A 1
MSDS for number 1 kerosene 1
MSDS for dyed kerosene 1
Hazmat Training Certificate 1
Publication 1 50
Notice 916 (EN/SP) 50
Truckers Brochures, both English and Spanish versions 50
Form 9667 Sample bottle label 50
Form 12180 Third Party Contact Form 5
Form 4564 Information Document Request 5
Letter 3918 Fuel Inspection Letter 10
Form 3210 Transmittal 5
Form 637 Application for Registration 3
Form 3244-A Payment Posting Voucher 5
Form 8849 Claim Form 5

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