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Part 1. Organization, Finance, and Management

Chapter 14. Facilities Management

Section 7. Motor Vehicle Fleet Management Program

1.14.7 Motor Vehicle Fleet Management Program

Manual Transmittal

October 05, 2026

Purpose

(1) This transmits revised IRM 1.14.7, Motor Vehicle Fleet Management Program.

Material Changes

(1) IRM 1.14.7.1 - Updated title of subsection and reference term for Audience.

(2) IRM 1.14.7.1.2 - Removed outdated authorities and citations, added authorities based on relevance and linked or updated links to cited authorities.

(3) IRM 1.14.7.1.3 - Updated title of subsection and revised content to remove specific instruction to employees as required by IRM 1.11.2.2.4.

(4) IRM 1.14.7.1.4 - Updated title of subsection and revised content based on current availability or use of reports.

(5) IRM 1.14.7.1.5 - Program Controls included as a required IRM element and subsequent subsections renumbered.

(6) IRM 1.14.7.1.6 - Updated title of subsection and table content to include new acronyms for renamed or new terms and removed acronyms based on outdated titles and names or lack of use in the updated IRM.

(7) IRM 1.14.7.1.7 - Updated IRM citation references and titles.

(8) IRM 1.14.7.2 - Clarified that the IRS maintains two fleets of government owned or leased vehicles (GOVs), one for FMSS and one for CI, and provided cross references to guidance that relates to CI specific fleet vehicles.

(9) IRM 1.14.7.2.1.1 - Updated IRM citation and title stated in subsection.

(10) IRM 1.14.7.2.2 - Clarified specific conditions required to qualify for home-to-work (HTW) use of a GOV and included and linked citations for underlying authority and policy.

(11) IRM 1.14.7.2.2.1 - Removed statements for requirements for HTW use of GOVs and specific instruction for making HTW vehicle requests. Included a reference and link to the underlying policy in Treasury Directive (TD) 74-06, and included an instruction to contact the Fleet Program Manager for additional guidance on making the request.

(12) IRM 1.14.7.2.2.2 - Removed specific instruction for record keeping for HTW vehicles and included a reference and link to the underlying policy in TD 74-06.

(13) IRM 1.14.7.2.2.3 - Subsection removed and content moved to earlier subsection.

(14) IRM 1.14.7.2.3.1 - Specified routing of requests for exemptions in FMSS are through the FMSS Fleet Manager, and CI exemption requests are handled through the CI Fleet Manager.

(15) IRM 1.14.7.2.3.4 - Clarified types of vehicle records that are retained, by whom, where they should be kept, and the length of time they are retained for.

(16) IRM 1.14.7.2.4 - Updated language regarding requirements for additional equipment for GOVs.

(17) IRM 1.14.7.2.5 - Added paragraph on record retention requirements for transactions made on a fleet vehicle card.

(18) IRM 1.14.7.2.6 - Changed title of subsection from outlining employee operator responsibilities to policy for use of tobacco and smoking materials in a GOV, and updated content to reflect updated title of policy. Prior content covered in other subsections.

(19) IRM 1.14.7.2.8 - Inserted links to cited authorities.

(20) IRM 1.14.7.2.8.1 - Updated content to reflect current training requirements and to remove outdated references to ELMS courses.

(21) IRM 1.14.7.2.9 (3) - Paragraph added to clarify the difference between an accident and an incident and the difference in reporting an incident.

(22) IRM 1.14.7.2.9 (6) - Updated to reflect changes in previously linked IRM and current GSA processes.

(23) IRM 1.14.7.2.10 - Updated to include citations of underlying authority and policy for liability and recommended insurance coverage for employees operating motor vehicles on official business.

(24) IRM 1.14.7.2.11 - Removed “generally” describing when parking violations are the responsibility of the driver. Replaced the title local FMSS territory manager with FMSS Associate Director (AD).

(25) IRM 1.14.7.2.11.1 - Clarified priorities for parking and changed from an alphabetical list to a numbered list to clearly establish the order of priorities.

(26) IRM 1.14.7.2.11.2 - Updated links to resources and added titles to cited IRMs.

(27) IRM 1.14.7.3 - Replaced "property officers" with the "Fleet Manager" to clarify the primary FMSS user of this subsection.

(28) IRM 1.14.7.3.2 - Simplified structure of subsection and clarified pathway for obtaining commercially leased vehicles.

(29) IRM 1.14.7.3.2.1 - Clarified language and updated and linked authority citations.

(30) IRM 1.14.7.3.2.2 - Updated and linked CFR citation.

(31) IRM 1.14.7.3.2.3 - Updated citations to authorities and clarified language.

(32) IRM 1.14.7.3.2.5 - Updated to add authority citations and clarify procedure when a vehicle that does not meet low greenhouse gas (GHG) emissions requirements.

(33) IRM 1.14.7.3.3 - Updated table to reflect new time lines and criteria for use and replacement of vehicles, and to consolidate information based on vehicle category and fuel type.

(34) IRM 1.14.7.3.3.1 (3) - Clarified who is responsible for the annual replacement cycle facilitation.

(35) IRM 1.14.7.3.5.2 - Specified the roles that are authorized ro refuse delivery of a vehicle.

(36) IRM 1.14.7.3.6 - Removed specific references to forms that are not generally available and identified the document by the title only.

(37) Throughout the IRM editorial updates were made for grammar, plain language, use of acronyms, fixes for broken links, and changes to current organizational titles.

Effect on Other Documents

This IRM supersedes IRM 1.14.7, dated September 27, 2018.

Audience

Servicewide

Effective Date

(10-05-2026)

John Pekarik
Acting Chief
Facilities Management and Security Services

1.14.7.1 (10-05-2026)

Program Scope and Objectives

  1. Purpose: This IRM provides directives, authorities and responsibilities for the Motor Vehicle Fleet Management Program. The program is used by all IRS Business Units (BU) that operate government owned or leased motor vehicles (GOV), as well as those employees who use personally owned (POV) or rental vehicles for official government business.

  2. Audience: All business units.

  3. Policy Owner: Chief, Facilities Management and Security Services (FMSS).

  4. Program Owner: FMSS Chief, Environment, Health and Safety (EHS).

  5. Primary Stakeholders: BUs operating government owned/leased motor vehicles, FMSS Associate Directors (AD) and their personnel.

1.14.7.1.1 (09-27-2018)

Background

  1. IRM 1.14.7, Motor Vehicle Fleet Management Program, provides purpose, authorities, directives, and responsibilities for the Motor Vehicle Fleet Management Program. The program is used by all IRS BUs that operate GOVs or leased motor vehicles, as well as those with employees who use POVs or rental vehicles for official government business.

1.14.7.1.2 (10-05-2026)

Authority

  1. The IRS Fleet Management Program is based on the following laws, regulations, Executive Orders (EO) and Treasury Directives (TD):

    1. 31 United States Code (USC) 1343, Buying and leasing passenger motor vehicles and aircraft

    2. 31 USC 1344, Passenger Carrier Use

    3. 40 USC 491 Chapter 5, Subchapter 6, Motor Vehicle Pools and Transportation Systems

    4. 40 USC Chapter 175, Federal Motor Vehicle Expenditure Control

    5. 41 Code of Federal Regulations (CFR) 102-34, Motor Vehicle Management (Federal Management Regulation (FMR) Part 102-34)

    6. 42 USC Chapter 134, Subchapter I, Alternative Fuels - General

    7. Energy Independence and Security Act (EISA) of 2007

    8. Energy Policy Act (EPACT) of 2005

    9. EO 10579, Regulations Relating to the Establishment and Operation of Interagency Motor-Vehicle Pools and Systems

    10. EO 13513, Federal Leadership on Reducing Text Messaging While Driving

    11. TD 74-01, Motor Vehicle Management

    12. TD 74-06, Home-to-Work Transportation Controls

1.14.7.1.3 (10-05-2026)

Roles and Responsibilities

  1. The Chief, FMSS, appoints a bureau level Fleet Program Manager.

  2. The FMSS designated Headquarters (HQ) Fleet Program Manager oversees the fleet program in accordance with Treasury and other related policies, serves as the primary point of contact for the Treasury fleet program manager, and provides technical guidance and training to stakeholders.

  3. FMSS ADs are responsible for designating a minimum of one Motor Vehicle Coordinator (MVC) within their operational area, ensuring program requirements are adhered to, and program related requests are addressed within established time lines.

  4. FMSS MVCs act as the local point of contact (POC) for the HQ Fleet Program Manager for General Services Administration (GSA) communications, ensure that all fleet related documentation for their area is maintained, serve as the local point of contact for the BU, and address any requirements identified by the FMSS Fleet Manager.

    Note:

    Any communications from GSA must be reviewed by the HQ Fleet Program Manager prior to acting.

  5. IRS BU Point of Contact:

    1. Oversees maintenance, recalls, and replacements of vehicles, maintaining records and receipts for vehicle expenses.

    2. Responds to any MVC inquiries and report any vehicle related damages upon discovery.

    3. Manages the vehicles in the organizational unit, including assigning vehicles and fleet credit cards, marshaling, and arranging for vehicle preventive maintenance, repairs, and recall work.

    4. Ensures that prior to taking possession of a vehicle, all motor vehicle operators read and comply with the requirements of this IRM and follow its guidance, policies and directives issued by the fleet program managers, and GSA bulletins concerning fleet operations.

    5. Maintains and timely submits appropriate paperwork monthly, including mileage and usage logs and home-to-work logs for each vehicle showing dates, times, mileage, and destination for each trip.

    6. Retains vehicle mileage/usage logs and home-to-work logs for a period of three years after the date of disposal of the vehicle. These logs must be complete, legible, and available for inspection by officials when requested.

    7. Follows all federal regulations, TDs and IRS directives, procedures, and guidelines that apply to the administration of the IRS Motor Vehicle Fleet Management Program.

    8. Determines and reports current and future requirements for motor vehicles, related facilities, and accessory equipment to the local FMSS MVC for vehicles in the FMSS managed motor pool fleet or the fleet program manager for vehicles in the Criminal Investigation (CI) fleet.

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

    10. Formulates maintenance, repair, and storage procedures for CI owned law enforcement vehicles and related equipment, as required.

    11. Devises, performs, and directs feasibility studies of motor vehicle use to complete the BU’s mission and to ensure the IRS provides the best possible transportation at the least cost to the government.

    12. Provides written justification for retention of "under-utilized" vehicles.

    13. Complies with the IRS requirements under the EPACT of 2005, Clean Air Act, the EISA of 2007, relevant EOs, and other federal, state, and local regulations as they apply to motor vehicles.

      Note:

      For specific law enforcement fleet guidance, see IRM 9.1.4, Criminal Investigation Directives, and IRM 9.11.3, Investigative Property.

  6. Employee Operators of a vehicle used for official business must read and comply with guidance within this IRM, maintain a valid operator license, complete required safe driving courses prior to operation, and exercise reasonable diligence in the operation and care of the vehicle and its contents.

1.14.7.1.4 (10-05-2026)

Program Management and Review

  1. Program Goals: To ensure that all IRS leased/owned vehicles are obtained, operated, and maintained in compliance with applicable federal state and treasury requirements.

  2. Program Reports:

    1. Annual Fleet Management Plan and Budget Narrative

    2. Federal Automotive Statistical Tool (FAST) data call twice per year

  3. Program Effectiveness: The Fleet Manager reviews the program reports to ensure compliance and effectiveness of the program.

1.14.7.1.5 (10-05-2026)

Program Controls

  1. FMSS maintains a centralized site with restricted access to house FMSS vehicle records. CI maintains records of its vehicles in the Criminal Investigation Management Inventory System (CIMIS). These records describe the inventory and location of each vehicle.

  2. Program owners review the records annually.

  3. Vehicle Allocation Methodology (VAM) is performed no less than once every five years and is facilitated by the Fleet Program Manager. VAM is a structured process used by federal agencies to determine the appropriate size, number, and types of vehicles needed to fulfill their missions, optimizing their fleet for efficiency and cost-effectiveness.

  4. Home to Work Quarterly analysis as required by TD 74-06.

1.14.7.1.6 (10-05-2026)

Terms and Acronyms

  1. The following acronyms are used throughout this IRM:

    Acronym Definition
    AFV Alternative Fuel Vehicle
    AIE Agency Incurred Expenses
    AM Asset Manager
    ASM Assistant Secretary for Management
    BU Business Unit
    CI Criminal Investigation
    CIMIS Criminal Investigation Management Inventory System
    DOE Department of Energy
    ECOMP Employees Compensation Operations & Management Program
    EHS Environment, Health and Safety
    EISA Energy Independence and Security Act
    EO Executive Order
    EPACT Energy Policy Act
    ERC Employee Resource Center
    FAR Federal Acquisition Regulation
    FAST Federal Automotive Statistical Tool
    FMSS Facilities Management and Security Services
    FOB Freight on Board
    FMR Federal Management Regulation
    GBL Government Bill of Lading
    GHG Greenhouse Gas
    GSA General Services Administration
    GOV Government Owned or Leased Vehicle
    GVWR Gross Vehicle Weight Rating
    HQ Headquarters
    HTW Home-to-Work
    IPAC Bill Intra-governmental Payment and Collection Bill
    ITM Integrated Talent Management
    MICC Management Internal Controls and Compliance
    MOU Memorandum of Understanding
    PIH Plug-in Hybrid
    POC Points of Contact
    POD Post of Duty
    POV Privately Owned Vehicle
    SF Standard Form
    SUV Sport Utility Vehicle
    TD Treasury Directive
    TIGTA Treasury Inspector General for Tax Administration
    USC United States Code
    VAM Vehicle Allocation Methodology
    VIN Vehicle Identification Number
1.14.7.1.7 (10-05-2026)

Related Resources

  1. IRM 1.2.1.10.2, Policy Statement 9-85 (Formerly P-1-111), Luxury Class Vehicles Excluded from Motor Vehicle Fleet Except for Surveillance or Undercover Work

  2. IRM 1.14.4, Personal Property Management

  3. IRM 1.32.1, IRS Local Travel Guide

  4. IRM 1.32.11, IRS City-to-City Travel Guide

  5. IRM 6.752.1, Non-disciplinary, Disciplinary, and Adverse Actions

  6. IRM 9.1.4, Criminal Investigation Directives

  7. IRM 9.11.3, Investigative Property

1.14.7.2 (10-05-2026)

Use of Government Motor Vehicles

  1. The IRS only authorizes employees to use government vehicles for official purposes (i.e., official use) to perform the mission of the IRS, which includes transportation:

    1. Between places of official business.

    2. As otherwise authorized by the approving official.

  2. IRS maintains two fleets of GOV motor vehicles:

    1. The FMSS organization manages a motor pool fleet for BUs across the IRS. FMSS assigns a fleet program manager at the HQ level and motor vehicle coordinators at the field level who serve as the main POCs for the BU using motor vehicles, as well as external stakeholders.

    2. The CI BU manages a separate fleet for their employees and assigns their own fleet program managers.

      Note:

      For additional law enforcement fleet guidance, see CI IRM 9.1.4, Criminal Investigation Directives and IRM 9.11.3, Investigative Property.

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

    1. To a taxpayer's home or office.

    2. To locate witnesses.

    3. To courthouses and land record offices.

    4. Between IRS PODs.

    5. To any other location where employees would be required to go in the performance of official duties.

    Note:

    Employees may stop to purchase meals or other items necessary for health, welfare, or sustenance, if these stops are along a point-to-point route and are without interference to their official business.

  4. IRS employees may also use government vehicles for transportation when in travel status to obtain meals, lodging, and to travel between place of lodging and place or area of employment and railroad, airport, and other terminals, if so authorized.

  5. IRS employees in travel status may be permitted to use a government vehicle to return to their home or POD at the end of a workweek before traveling to the same or different temporary duty station the following week. However, such travel is governed by IRM 1.32.11, IRS City to City Travel Guide.

  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.

    4. Contractors performing official business for the government.

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

    Note:

    All contractors performing official duties for the government must have a certificate of liability available.

  7. Enforcement vehicles are assigned to enforcement personnel in 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.

  8. IRM 1.32.1, IRS Local Travel Guide and IRM 1.32.11, IRS City-to-City Travel Guide, provide IRS policies for using government and personal vehicles during official travel.

1.14.7.2.1 (09-27-2018)

Unauthorized Use of Government Vehicles

  1. Unauthorized use of a GOV includes transporting personnel:

    1. In excess of its normal capacity.

    2. For the performance of personal business.

    3. To any religious, sport, amusement, or recreational activity, except on official business.

    4. On authorized leave while in travel status, except as necessary and authorized to travel in route to or from temporary POD and residence or official duty station.

  2. Unauthorized use also includes operating or parking a GOV in violation of any federal, state, or municipal regulation. Drivers must operate vehicles in accordance with the laws of the local jurisdiction.

1.14.7.2.1.1 (09-27-2018)
Disciplinary Action for Unauthorized Use of Government Vehicles

  1. The IRS handles disciplinary action for unauthorized use in accordance with provisions of 31 USC, Section 1349, and IRM 6.752.1, Non-disciplinary, Disciplinary, and Adverse Actions, which specifies 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. Also refer to IRS Document 11500, IRS Manager’s Guide to Penalty Determinations.

  2. An employee’s immediate supervisor will report possible unauthorized use, presence of unauthorized persons in a vehicle, or personal misconduct to the Office of the Treasury Inspector General for Tax Administration (TIGTA).

1.14.7.2.2 (09-27-2018)

Transportation Between Domicile and Place of Employment (Home-to-Work Use)

  1. IRS employees may use a GOV for transportation from place of employment to domicile and/or from domicile to place of employment only when such use has been authorized consistent with31 USC 1344, Passenger Carrier Use, andTreasury Directive (TD) 74-06, Home-to-Work Transportation Controls.

  2. The 31 USC 1344 permits home-to-work (HTW) transportation for the Secretary of the Treasury and for other employees when the Secretary authorizes the use of HTW 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 HTW transportation for employees. Prior approval is required.

  3. TD 74-06, Home-to-Work Transportation Controls, prescribes HTW authorizations for IRS employees.

1.14.7.2.2.1 (10-05-2026)
Home to Work (HTW) Requests

  1. The IRS may only provide an employee with HTW transportation after the Secretary of the Treasury makes a determination allowing it. The IRS Commissioner will determine which employees may be eligible to use HTW transportation and will submit requests for determinations and renewals in memorandum format as described in TD 74-06.

  2. For further guidance, see TD 74-06 and contact the appropriate Fleet Program Manager.

1.14.7.2.2.2 (10-05-2026)
Record Keeping and Reporting Requirements for HTW Vehicles

  1. IRS functions with employees authorized for HTW transportation will prepare, implement, and monitor a HTW transportation Management Internal Controls and Compliance (MICC) plan and other related record keeping in accordance with TD 74-06.

1.14.7.2.3 (09-27-2018)

Vehicle Identification

  1. All GOVs must use official US government tags unless exempted.

  2. Official US government tags cannot be transferred to another IRS vehicle. The IRS may not sell or dispose of a vehicle without removing the tag. If a vehicle tag is lost, mutilated (needing replacement), or destroyed, the IRS BU using the vehicle must submit a written report to the FMSS MVC or fleet program manager regarding the incident.

1.14.7.2.3.1 (10-05-2026)
Exemptions

  1. GSA may grant unlimited exemptions from the requirement to display official US government tags, shields, and other identification to IRS motor vehicles operated in the performance of investigative, law enforcement, or intelligence duties. GSA may provide interagency fleet vehicles to the IRS without signs or identifying media when the vehicles are to be used for those purposes.

  2. The Secretary of the Treasury or designee may authorize a limited exemption from the requirement to display US government license plates and other identification on GOVs. The exemption must state that identifying the motor vehicle would endanger the security of the vehicle occupants or otherwise compromise the IRS mission. The limited exemption may last from one day up to three years. Requests for FMSS exemptions are facilitated through the FMSS Fleet Manager. Requests for CI vehicles are facilitated through the CI Fleet Manager.

1.14.7.2.3.2 (09-27-2018)
Registration and Inspection

  1. GOVs exempted from identification requirements must be registered and inspected in accordance with the laws of the state, commonwealth, or US territory where they operate.

  2. An IRS BU acquiring GOVs, other than those exempted for use within the District of Columbia, must contact their FMSS MVC for registration and inspection information.

1.14.7.2.3.3 (08-19-2013)
Vehicle Inspection

  1. GOVs 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 for the cost of these inspections.

  2. GOVs, 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, US territory, or the District of Columbia where they operate.

1.14.7.2.3.4 (10-05-2026)
Records

  1. The FMSS Fleet Manager maintains the record of vehicles for the FMSS managed fleet. CI maintains records of its vehicles in CIMIS. These records describe the motor vehicle, the tag number, the Vehicle Identification Number (VIN), and the storage location of each vehicle.

  2. All Vehicle Receipts should be desk filed by the appropriate MVC and kept for at least three (3) years. This includes repairs, maintenance, gas, etc.

  3. The following documents must be retained for all vehicles:

    1. Accountability Form from receipt and acceptance of the vehicle

    2. Annual insurance information as the IRS is self-insured

    3. Registration documentation

1.14.7.2.4 (10-05-2026)

Additional Equipment

  1. IRS BUs must obtain GSA permission when equipping GOVs with equipment deemed necessary for vehicle and operator safety (antennas, mobile two-way radios, etc.). Requests for additional equipment must be made in writing and will be facilitated through the local FMSS MVC and FMSS Fleet program manager.

  2. The IRS must remove any additional equipment or accessories before disposing of the vehicle. The IRS is responsible for repairing damage to the vehicle resulting from the installation and removal of equipment.

1.14.7.2.5 (10-05-2026)

Fleet Vehicle Credit Card

  1. GSA provides a fleet services credit card for all IRS vehicles.

  2. All debit transactions and receipts must be maintained for three (3) years, some examples include:

    1. Fueling charges (e.g., in the event the user was charged for premium fuel when regular fuel was used).

    2. Preventative maintenance - in cases where maintenance is not recorded by GSA.

    3. Agency incurred expenses (AIEs) - any expenses that are not covered under the lease. For further information regarding AIEs, contact the local FMSS MVC.

  3. GSA Fleet Card guidance authorizes the government-wide commercial fleet service credit card for the purchase of fuel, maintenance, and repair of GOVs. Authorized transactions include:

    1. Purchase of regular unleaded gasoline, diesel fuel, or alternative fuel from service stations offering the lowest price.

      Note:

      Purchase of premium fuel is not authorized unless the vehicle requires it.

    2. Maintenance under $100 without prior approval including the purchase of oil changes, fluids, wiper blades, car washes, and other necessary maintenance and repair.

      Note:

      Maintenance over $100, the purchase of tires and batteries, and body work requires prior approval from GSA Fleet at 1(866) 400-0411.

  4. Fleet credit cards cannot be used for:

    1. Expenses for a personal vehicle while on government business.

    2. Payment of toll charges, fines, or registration fees.

    3. Storage fees.

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

1.14.7.2.6 (10-05-2026)

Use of Tobacco Products or Smoking Materials

  1. Smoking or the use of electronic cigarette products of any type is prohibited in a GOV.

1.14.7.2.7 (09-27-2018)

Operator Licensing

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

  2. Federal employees who operate a GOV, rental, or POV for the IRS, are required to:

    1. Possess valid state or international licenses for the class of vehicle they operate. Employees must notify their manager if their driver’s license is suspended, revoked, canceled, or they have been otherwise disqualified from holding licenses.

    2. Receive a manager’s approval to operate the vehicle.

    3. Be at least 18 years old.

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

  3. In the event the employee’s driver’s license is suspended or revoked, they must notify the manager immediately, but no later than 10 days from the notice of suspension or revocation.

  4. Employees who operate a GOV are required to self-certify on the vehicle usage log that they have a valid driver’s license for the class of vehicle they operate.

1.14.7.2.8 (09-27-2018)

Motor Vehicle Safety and Prohibition of Texting While Driving

  1. Employees are strongly discouraged from the use of hand-held wireless devices while operating motor vehicles on official business.

  2. Vehicle operators are responsible for accident prevention and must obey all motor vehicle traffic laws of the state and local jurisdiction, including those governing the use of seat belts and the use of wireless devices while driving, except when the duties of their position require otherwise.

  3. EO 13513, Federal Leadership on Reducing Text Messaging While Driving, bans federal employees who are operating motor vehicles from text messaging when:

    1. Driving a GOV.

    2. Driving a POV on official government business.

  4. Federal employees are prohibited from driving any vehicle (personal or government) when using electronic equipment supplied by the government.

  5. As defined by EO 13513, "driving" means operating a motor vehicle on an active roadway with the motor running, including while temporarily stationary because of traffic, a traffic light or stop sign, or otherwise. It does not include operating a motor vehicle with or without the motor running when one has pulled over to the side, or off an active roadway and has halted in a location where one can safely remain stationary.

  6. As defined by EO 13513, texting includes reading from or entering data into any handheld or other electronic device for the purpose of text messaging, emailing, obtaining navigational information, or engaging in any other form of electronic data retrieval or communication. The IRS does not consider the following actions texting for the purposes of IRM 1.14.7:

    1. Using a Bluetooth interface or interacting with voice command systems on the employee’s phone, navigation equipment, or other electronic devices.

    2. Turning a phone, navigational system, radio, or other electronic or vehicle equipment on or off.

    3. Interacting with or activating any functions of a radio; speaking, viewing, or listening to a navigational system; or listening or replying to emails using non-tactile means (i.e., verbal interaction).

    4. Using law enforcement radios, computers, or other electronic equipment by law enforcement officers to obtain directions or other information using non-tactile means (i.e., verbal interaction).

    5. Using assistive devices, equipment, or technology needed for the employee to operate their vehicle when authorized by state or local law.

      Note:

      These actions may still violate state or local law in some jurisdictions.

1.14.7.2.8.1 (10-05-2026)
IRS Driving Training Requirements

  1. Employees operating GOVs must complete the safe driving training listed below on an annual basis and self-certify completion of the requirements by checking a box on the vehicle usage log. Managers of employees who operate GOVs must ensure annual educational requirements are met.

    1. ITM course 44024, IRS Prohibition on Texting while Driving

    2. ITM course 1254000000, Driving Safely, Driving Smarter

  2. Employees are also required to complete the safe driving training annually if they are:

    1. Drivers who use personal vehicles for official government business.

    2. Employees who use a government-provided mobile device.

    3. Travel cardholders who may rent a vehicle while on official government travel.

  3. Vehicle operators who are ticketed for moving violations or involved in accidents where they are found at fault or negligent while driving a GOV are required to retake and complete the ITM courses listed below prior to being permitted to continue driving a GOV. The employee’s manager would add these courses to the employee’s learning plan and oversee their completion.

    1. ITM course 44024, IRS Prohibition on Texting while Driving

    2. ITM course 1254000000, Driving Safely, Driving Smarter

1.14.7.2.9 (10-05-2026)

Accident Response and Reporting

  1. Employees must report accidents or incidents that occur on official business in a GOV or POV to their supervisor and the Employee Resource Center (ERC) immediately. Under "Safety and Accident Reporting" , select "Report an Accident" from the Workplace Services Catalog.

  2. If an employee is involved in an accident while in a GOV, or POV while on official government business, the employee must:

    1. Take steps to prevent another accident.

    2. Call for emergency services, if necessary.

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

    4. Obtain the facts (registration, insurance, witnesses) but must 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.

    5. Not sign or make a statement as to responsibility or fault for the accident.

    6. Ask any witnesses to complete Standard Form (SF)-94, Statement of Witness.

    7. Obtain a copy of the police report.

    8. Complete SF-91, Motor Vehicle Accident Report.

  3. Motor vehicle incidents (damages caused by an object striking the motor vehicle, e.g., a rock or similar object flying up and hitting the vehicle, something falling onto the vehicle, vandalism, etc.) must be reported on the SF-91, Motor Vehicle Accident Report with "INCIDENT" written at the top of the form. For the purpose of this policy, vandalism is considered an incident.

  4. Within 48 hours, the employee’s manager must send the original SF-91, including copies of the police report, and the SF-94 from witnesses to the FMSS motor vehicle coordinator or appropriate fleet manager and the local safety officer. The safety officer must forward a copy of each SF-91 to the IRS Claims Manager, Office of Chief Counsel, General Legal Services (CC:GLS:CLP), 1111 Constitution Avenue, NW - Room 5333, Washington, DC 20024.

  5. If the employee is filing a worker’s compensation claim, the employee or manager must enter the incident into the Employees Compensation Operations & Management Program (ECOMP). If the employee is not filing a claim, the safety officer must enter the incident in ECOMP.

  6. Damaged vehicles require completion of SF-91 and are reported to GSA and the IRS claims office. GSA provides guidance on how to proceed with making repairs.

  7. The employee driving the vehicle must provide a non-federal driver or passenger who is injured or has property damage and wishes to file a claim (e.g., Tort Claim) with Form 5646, Claim for Damage, Injury or Death, and the contact information for the IRS Claims Manager.

  8. If an employee suffers damage to their personal vehicle, or it is likely that a third party will seek compensation for property damage or personal injuries, the employee or their manager must contact the IRS Claims Manager.

1.14.7.2.10 (10-05-2026)

Liability and Insurance

  1. IRS must assume liability for most damages to a GOV, including if the damage is caused through IRS employee negligence or improper operation of the vehicle. See the Code of Federal Regulations (CFR) citations 41 CFR 101-39.405, Claims against the Government, and 41 CFR 101-39.406, Responsibility for damages for more information.

    Note:

    In instances of employee negligence, the employee may be liable for damages based on the policy outlined in IRM 1.2.1.2.19, Policy Statement 1-110, Employee afforded hearing in property damage cases.

  2. Employees may obtain personal liability insurance containing an appropriate rider before operating a GOV or POV on official business. Supervisors and managers should:

    • Advise employees that they are encouraged, but not required, to obtain this type of insurance.

    • Inform an employee that obtaining this type of insurance is at the employee’s expense.

    • Direct an interested employee to consult with a private insurance company for the appropriate rider and costs.

1.14.7.2.11 (10-05-2026)

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 is the personal responsibility of the driver of the vehicle. The IRS will request a local jurisdiction to rescind or cancel a citation, only in those situations where compelling reasons exist, and the employee furnishes a justification. In these cases, the FMSS Associate Director (AD) or appropriate fleet manager will sign the written request.

1.14.7.2.11.1 (10-05-2026)
Parking Facilities

  1. IRS is responsible for the parking cost of any GOV stored at a location other than a designated storage point. Before procuring parking accommodation in urban centers, the business unit official is encouraged to contact the appropriate GSA regional office to determine the availability of government owned or controlled parking space.

  2. Vehicle operators must park IRS GOVs in a manner that 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.

    5. A commercial parking facility, if authorized.

  3. Employees with HTW 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 an HTW location, it must be secured and not left unattended in an open parking lot or in on-street parking.

1.14.7.2.11.2 (10-05-2026)
Storage Contracts and Charges

  1. IRS procurement executes contracts for commercial storage or parking services for GOVs.

  2. Such expenses incurred for all GOVs while the employee is on official travel are payable from travel appropriations. Employees must claim and identify these charges separately on a travel voucher through the IRS e-travel system, ConcurGov.

  3. Vehicle operators must not use government-issued fleet credit cards for parking or overnight storage expenses. They may use the traveler’s government travel card or cash for payment per IRM 1.32.1, IRS Local Travel Guide, and IRM 1.32.11, IRS City-to-City Travel Guide.

  4. The IRS must store surplus vehicles awaiting final disposition in a government facility.

1.14.7.3 (10-05-2026)

Acquisition & Disposition Guidelines

  1. This subsection should be used by the fleet manager and officials of the IRS responsible for obtaining and terminating interagency motor pool and other vehicle support services, and for the acquisition, accountability, and disposition of IRS GOVs.

1.14.7.3.1 (09-27-2018)

General Provisions

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

  2. FMSS manages the acquisition, replacement, and disposition process for the vehicles in its fleet. IRS BUs using motor vehicles must coordinate with FMSS to process the necessary acquisitions, replacements, and disposals of GSA vehicles (except CI). CI is responsible for administering acquisitions, replacements, and disposals for its fleet within the same general framework outlined in IRM 1.14.7.3, Acquisition and Disposition Guidelines.

1.14.7.3.2 (10-05-2026)

Vehicle Acquisition

  1. The IRS participates in GSA Interagency Motor Pool Systems to lease vehicles for employee use.

  2. GSA is the mandatory source for purchasing vehicles.

  3. Employees may use commercially rented vehicles for performing official travel only when:

    1. An IRS GOV is not available.

    2. Suitable public transportation is not available.

  4. The IRS may lease motor vehicles commercially to augment the fleet only when the number of vehicles acquired through purchase, transfer, forfeiture, and GSA is insufficient. The IRS must submit a memorandum to the Treasury Deputy Chief Financial Officer justifying this requirement. Any such request must be coordinated with the FMSS Fleet Program Manager.

  5. GSA, to the extent of their capabilities, provides user agencies with motor vehicles for administrative travel. The IRS will provide GSA vehicles, to the extent they are available, for its employees who require vehicles for official purposes. IRM 1.32.1, IRS Local Travel Guide and IRM 1.32.11, IRS City-to-City Travel Guide, contain criteria for use of GOVs and POVs, as well as determining reimbursement rate guidance for use of a POV on official business.

1.14.7.3.2.1 (10-05-2026)
Interagency Motor Pool Services

  1. All FMSS fleet vehicles are leased from the GSA Interagency Fleet Management System motor pool, and adhere to the following:

    1. Based on GSA mileage requirements, IRS assigns GSA vehicles in priority order from highest mileage vehicles to those driven a minimum of 7,200 miles per year in metropolitan areas or 12,000 miles per year in rural areas. The IRS does not normally assign GSA vehicles when the total annual mileage is less than these minimums, except in circumstances where no other options exist to meet transportation or mission needs. Offices using vehicles for occasional travel and not meeting the mileage requirements must consider "pool" use of GSA vehicles.

    2. All vehicles in the FMSS managed fleet, except Fuel Compliance pick-up trucks, are required to be "pool" use (assigned to one or more IRS offices rather than a specific employee). If pool use of a specified vehicle in the FMSS managed fleet is not practical due to installed equipment or specific usage requirements, the IRS office using the vehicle must provide a written explanation of the need for excluding the vehicle from the program rotation requirements to the FMSS Fleet Program Manager.

  2. EO 10579, Regulations Relating to the Establishment and Operation of Interagency Motor-Vehicle Pools and Systems, exempts any motor vehicle regularly used by an agency in the performance of investigative law enforcement or intelligence duties from inclusion in interagency motor vehicle pools. This exemption is available if the head of the agency determines that exclusive control of such vehicles is essential to the effective performance of such duties. The Department of the Treasury has determined that motor vehicles operated by CI, Special Agents, meet the EO 10579 conditions.

1.14.7.3.2.2 (10-05-2026)
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. Funds available for such purposes, however, cannot be obligated until the Secretary of the Treasury, through the Assistant Secretary for Management (ASM), certifies that the purchase is consistent with departmental vehicle management requirements.

  2. Methods and Procedures - 41 CFR 101-26.5, GSA Procurement Programs, outlines methods for obtaining new motor vehicles.

1.14.7.3.2.3 (10-05-2026)
Seized Motor Vehicle Standards

  1. Passenger carrying vehicles – The IRS has set the following standards for accepting seized passenger vehicles in the IRS enforcement fleet based on study, analysis, and experience of use of seized vehicles:

    1. Age - The current and three preceding model years

    2. Mileage - Not exceeding 40,000

    3. Make - Any make and model, except those covered in IRM 1.2.1.10.2, Policy Statement 9-85 (Formerly P-1-111), Luxury class vehicles excluded from motor vehicle fleet except for surveillance or undercover work, for replacement of light duty motor vehicles as needed within current fleet allocation limitations.

    4. Body - Sedans, station wagons, hatchbacks, vans, sport utility vehicles (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 certified mechanic and, if applicable, 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 - Under EISA, preference is given to vehicles with better fuel economy; these could include vehicles which use renewable energy, hybrids, or electrics.

  2. Exception to standards - 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 acquired if approved by the CI Fleet manager and the Treasury ASM in accordance with TD 74-01, Motor Vehicle Management.

  3. Seized truck standards - CI will follow procedures as established in IRM 9.11.3.5.2.2 , Seized and Forfeited Assets Retained for Use by Criminal Investigation to determine under what conditions to acquire seized and forfeited trucks.

  4. Motorcycles – The IRS will not bring seized motorcycles into the enforcement fleet.

1.14.7.3.2.4 (08-19-2013)
Law Enforcement Vehicle Standards

  1. An "enforcement type" vehicle is a standard vehicle equipped with extra features and accessories so that the vehicle will not be readily recognizable as a GOV. It will be equipped with certain features to provide maximum safety for 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.

1.14.7.3.2.5 (10-05-2026)
Vehicle Acquisitions — Fuel Conservation and Alternative Fuel Requirements

  1. In accordance with the Energy Policy Act (EPACT) of 2005, IRS will acquire Alternative Fuel Vehicles (AFV) unless no infrastructure is available in the area where a vehicle will be located. Drivers must use alternative fuel in all AFVs unless the IRS obtains a Department of Energy (DOE) waiver, as required by EPACT, Section 701. Where applicable and to the maximum extent possible, law enforcement vehicles will conform to the preceding provisions.

  2. The IRS will not place hybrid vehicles in locations where alternative fuel infrastructure is available to support AFV.

  3. To meet the requirements set forth by the EPACT of 2005, and the EISA of 2007, 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 SUVs only when the Treasury Office of Asset Management approves such vehicles as essential to the agency’s mission

    4. Obtain approval from ASM when lease of purchase vehicles does not meet the low GHG emission ratings. Requests must state why the IRS cannot perform its mission with a low GHG emitting vehicle and be signed by the IRS Deputy Commissioner or higher position. Requests will be facilitated by the Fleet Program Manager.

    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.

  4. The IRS must submit a justification memorandum to the ASM to increase fleet size. The justification should include the reason for requesting additional vehicles, the category/type of vehicles, the primary use, and any special requirements.

1.14.7.3.3 (10-05-2026)

Standards for Vehicle Replacement

  1. The current GSA minimum replacement standards for government leased vehicles are as follows:

    Vehicle Category Fuel Type Years/Miles
    Passenger Vehicles Gasoline or AFV 5 years or 60,000 miles
    Hybrid/Electric 5 years and 60,000 miles,
    7 years and any miles, or
    Any years and 85,000 miles
    Light Trucks, 4 x 2 or 4 x 4 Non-Diesel 7 years or 65,000 miles
    Diesel 8 years or 150,000 miles
    Hybrid/Electric 7 years or 90,000 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

  2. The current GSA minimum replacement standards for government owned vehicles are as follows:

    Vehicle category Years/Miles
    Sedans/Station Wagons 3 years or 60,000 miles
    Trucks less than 12,500 pounds gross vehicle weight rating (GVWR) 6 years or 50,000 miles
    12,500-23,999 pounds GVWR 7 years or 60,000 miles
    24,000 pounds GVWR and over 9 years or 80,000 miles
    4- or 6- wheel drive motor vehicle 6 years or 40,000 miles
1.14.7.3.3.1 (10-05-2026)
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.

  3. Business units requesting replacement vehicles which do not meet the GHG score, (i.e., SUVs 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 Deputy Commissioner and submitted to the Department of the Treasury ASM no later than September 30th to receive a functional needs waiver for vehicles to be issued in the subsequent fiscal year. The annual replacement cycle is facilitated through the FMSS Fleet Manager and FMSS MVCs.

1.14.7.3.3.2 (10-05-2026)
Exceptions to Replacement Standards

  1. If a vehicle needs body or mechanical repairs that exceed the fair market value of the motor vehicle, GSA may replace it without regard to the minimum replacement standards above.

  2. When a vehicle is 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. Damaged vehicles are reported to GSA, who makes final determination.

1.14.7.3.4 (09-27-2018)

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 includes 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 (10-05-2026)

Accepting New Vehicles – Warranty and Acceptance Procedures

  1. GSA Vehicle delivery - contains detailed procedures relating to warranty, delivery, and acceptance of motor vehicles by government agencies.

1.14.7.3.5.1 (10-05-2026)
Pre-Delivery Inspection Deficiencies

  1. Each new vehicle purchased has been inspected at the factory in accordance with GSA requirements. When acquiring a new vehicle, employees 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 FMSS MVC as soon as noted.

1.14.7.3.5.2 (10-05-2026)
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 FMSS MVC 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. For vehicles purchased Freight on Board (FOB) Destination, the manufacturer/seller is responsible for the condition of the purchased vehicle prior to acceptance by the IRS. Correction of any deficiency that can be attributed to the carrier is the responsibility of the manufacturer/seller, and their appropriate office must be notified.

    3. If the vehicle was purchased FOB Origin, the Fleet Manager deals directly with the carrier regarding damage or missing parts noted in 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 is so extensive that the repair cost would exceed the transportation cost, or repair of the vehicle seems uneconomical, the Fleet Manager, MVC, 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 FMSS MVC.

1.14.7.3.5.3 (08-19-2013)
Vehicle Maintenance and Warranty Repairs

  1. All personnel involved in acceptance and operation of motor vehicles must comply with the following maintenance and warranty provisions:

    1. If the vehicle is still within the manufacturer’s warranty period, it must be taken to the nearest authorized dealer of the vehicle’s make to be repaired at no cost to the government. The warranty/guarantee for purchased IRS vehicles is as stated in the GSA contract of purchase for the applicable year. Expenditures for repairs during the warranty period are subject to administrative review at all levels

    2. The IRS must use recycled products when available, if they meet manufacturer warranty requirements. Examples may include, but are not limited to, re-refined motor oil, and recycled antifreeze.

    3. The vehicle operators must maintain fuel and mileage records and evaluate the cause of any significant change in miles per gallon of fuel used by a vehicle.

1.14.7.3.6 (10-05-2026)

Transfer of Title

  1. Whenever the IRS disposes of a motor vehicle other than by transfer to another federal agency, title is transferred by means of a Certificate of Release of a Motor Vehicle. The certificate is a physical, serially numbered government form obtained by authorized government agencies or after purchasing a government surplus vehicle.

  2. Numbering Series - Certificates for Release should be sequentially numbered, using the office code number as a prefix, separated by a hyphen, to the series of numbers assigned to avoid duplication.

  3. Signing - Employees authorized to dispose of property are authorized to sign the certificate and the 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.