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

Manual Transmittal

May 30, 2018


(1) Updated IRM 4.24.14, Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements.

Material Changes

(1) Updated 4.24.14 material changes listed below:

IRM Description through, Program Scope and Objectives New content to address internal controls, as required by IRM 1.11.2, Internal Management Documents, Internal Revenue Manual (IRM) Process., A Safe Working Environment, through, Vehicle Accident or Damage Reporting All previous IRM sections shifted down one section due to the addition of the new internal controls IRM section found in (1) a) and q), Minimum Safety and Physical Examination Requirements Revised alpha listing a) content for clarity and to include all inspection sites. Revised alpha listing q) to include all inspection sites. (5) c), Safety Helmet-Hard Hat, New alpha listing to state headgear should be worn at any inspection site that safety regulations require headgear protection. (2), Eye Protection Paragraph (2), Note, sentence stating employees are not trained to work with pressurized fuel was removed. (10), Flame Resistant Clothing New paragraph to state employees must visually inspect the flame resistant clothing before each use for contamination. (1) and (3) c), Safety Shoes Reworded paragraph (1) and (3) c) for clarity. (2), Portable Fire Extinguisher New note stating that if the fire extinguisher has expired to dispose in accordance with local, state and federal regulations. (5), Waste Oil Container Combined paragraph (5) with paragraph (3). Remaining section paragraphs renumbered. (4), Strobe Lights New paragraph (4) stating employees need to ensure the strobe lights are in proper working order. (1) and (2), Motor Vehicle Use and Management Paragraph (1) edited to reflect that the fleet duties are delegated to Agency-Wide Shared Services (AWSS). New paragraph (2) to indicate that the remaining fleet duties are delegated between Excise Examination and Excise Fuel Policy. (4), Use of Fleet Credit Card and Odometer Reading Requirements for Motor Vehicle Purchases Note added to require employees to notate the location of the fuel purchase on the fuel receipt, if not identified on the fuel receipt.

Effect on Other Documents

This material supersedes IRM 4.24.14, dated 2-8-2016.


This section is primarily to provide direction to Supervisory Fuel Compliance Officers, Excise Group Managers, Fuel Compliance Officers (FCOs) and Fuel Compliance Agents (FCAs). Information in this section may also support coordination with SB/SE excise examination groups.

Effective Date


Daniel R. Lauer
Director Examination-Specialty Policy
Small Business/Self Employed

Program Scope and Objectives

  1. The Fuel Compliance Program enforces the laws and regulations pertaining to the following:

    1. Proper sale of untaxed, dyed fuel

    2. Sulfur content of taxed, undyed diesel fuel

    3. Requirement to dye fuel by means of a mechanical dye injection system

    4. Reporting requirements for the bulk distribution of fuel through pipeline or barge

    5. Reporting requirements for the distribution of fuel below the terminal rack

  2. During the course of an inspection, the employee conducts interviews, tours the facilities, reviews records, and either obtains or observes the obtainment of fuel from places such as fuel storage tanks and the propulsion tanks of highway vehicles. The employee ships the fuel samples to the Pacific Northwest National Laboratory (PNNL) which will test the samples under an interagency agreement with the IRS.

  3. As a matter of policy, as discussed below, the Service obtains permission to enter premises and absent permission will seek a writ of entry.

  4. Purpose - It is essential for senior-level officials, managers, and employees to understand inspection procedures, based on the type of inspection being conducted. This IRM contains procedures for all inspection types identified in IRM, Overview of Fuel Tax Inspection. In addition, it is imperative for the safety of the employees that they follow proper sampling and shipping procedures, which are addressed in this IRM Section.

  5. Audience - The intended audience of this IRM includes the Chief, Specialty Exam, Estate and Gift (E&G)/Excise Tax, Excise territory managers, group managers, fuel compliance officers (FCOs) and fuel compliance agents (FCAs).

  6. Policy owner – Director, Examination – Specialty Policy owns the policies contained herein.

  7. Program owner – Program Manager, Excise Tax Policy is responsible for the administration, procedures, and updates related to the fuel compliance program.

  8. Primary stakeholders - Other areas that are affected by these policies and procedures include Agency-Wide Shared Services (AWSS), Facilities Management Security Services (FMSS).


  1. The Omnibus Budget Reconciliation Act of 1993 became effective on January 1, 1994. The Federal excise tax imposed by IRC Section 4081 no longer applied to removals of diesel fuel that are indelibly dyed (or dyed and marked) in accordance with IRS regulations. The Fuel Compliance Program rolled out in June of 1994. Its primary goal was to ensure that all dyed fuel leaving the terminal rack was dyed within the prescribed concentration levels, as well as ensuring that dyed fuel was not being utilized in diesel powered highway vehicles.


  1. Authority – IRC 4083(d) and Treas. Reg. § 48.4083-1(a) authorize officials (employees) of the Internal Revenue Service, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, to enter any place and to conduct inspections in accordance with paragraphs (a) through (c) of Treas. Reg. § 48.4083-1. IRS officials are authorized to inspect, examine, and/or search:

    • Equipment used or capable of being used for the production, storage, or transportation of fuel, fuel dyes, or fuel markers

    • Equipment used to determine the amount or composition of taxable fuel

    • Equipment used for the dyeing or marking of fuel

    • Containers used or capable of being used for the production, storage or transportation of fuel, fuel dyes, or fuel markers

    • Books and records kept to determine excise tax liability under IRC Section 4081

    • Propulsion tanks of vehicles and trains

    • Fuel cargo storage tanks of vehicles, trains and marine vessels

  2. Employees are authorized to take and remove samples in quantities that are reasonably necessary to determine the composition of the fuel. See Treas. Reg. § 48.4083-1(c)(3).


  1. Director, Examination - Specialty Policy is responsible for the procedures and policies in this IRM.

  2. Program Manager, Excise Tax Policy is responsible for ensuring that the procedures are accurate and updated regularly, as needed.

  3. Chief, Specialty Exam, Estate and Gift (E&G)/Excise Tax is responsible for ensuring the procedures within this IRM are adhered to.

  4. Excise territory manager(s) are responsible for ensuring that the group managers are aware and adhere to the procedures in this IRM.

  5. Excise group managers are responsible for ensuring their employees have current copies of this IRM and are adhering to the procedures in this IRM.

  6. The FCOs and FCAs are responsible for following all guidance in this IRM, as it pertains to fuel compliance safety, uniform, and motor vehicle requirements. The term employees is used throughout this section and refers to both the FCO and FCA positions.

Program Management and Review

  1. The goal of this IRM is to provide guidance that will enable the employee to properly conduct inspections in a safe environment, describe required personal protective equipment (PPE), mandatory attire and to provide guidance as it pertains to motor vehicle management. Following this guidance will ensure the employee’s safety and ensure employees and managers adhere to the motor vehicle requirements outlined in 1.14.7, Real Estate and Facilities Management, Motor Vehicle Management, and Treasury Directives 74-01 and 74-06.

  2. The effectiveness of employees and managers following the procedures outlined in this IRM is evaluated with the use of the following:

    • Incident/accident reports

    • Recurring Hazardous Communication Program (HCP) training and certifications

    • Periodic sampling, packing and Shipping training and certifications

    • SharePoint employee mileage log data entry analysis

    • Annual motor vehicle operator training classes and certifications

  3. Program Effectiveness - The effectiveness of this program is not measured by revenues assessed or collected, but by revenues protected. IRS employees being vigilant and visible in all geographic regions, promotes voluntary taxpayer compliance.

  4. Annual Review - The following reviews are conducted annually:

    • Program Manager, Excise Tax Policy or designee conducts program reviews

    • Chief, Specialty Exam, Estate and Gift (E&G)/Excise Tax conducts territory operational reviews

    • Territory managers conduct group operational reviews

Program Controls

  1. All information management systems that are utilized have safeguard measures in place which address all key components of Information Technology (IT) security to restrict access to sensitive data.

Terms and Acronyms

  1. The following table contains the definitions of the terms utilized throughout this IRM section.

    Terminology Defined as:
    E-85 85% denatured ethanol fuel and 15% gasoline.
    Employee The term employee utilized throughout this IRM section refers to both fuel compliance officers (FCOs) and fuel compliance agents (FCAs).
    Federal Occupational Health Federal Occupational Health (FOH) is a non-appropriated agency within the Program Support Center (PSC) of the U.S. Department of Health and Human Services (HHS). FOH works in partnership with federal organizations nationally and internationally to design and deliver comprehensive occupational health solutions exclusively to federal employees.
    Hazard Communication Program All employers with hazardous chemicals in their workplaces must prepare and implement a written hazard communication program, and must ensure that all containers are labeled, employees are provided access to Safety Data Sheets (SDSs), and an effective training program is conducted for all potentially exposed employees.
    Home-to-Work Authority Use of a motor vehicle between an IRS employee’s residence and place of employment qualifies as transportation for an official purpose only when the Secretary of the Treasury determines that transportation between residence and various locations is required for performance of field work, in accordance with applicable regulations.
    Personal Protective Equipment Personal Protective Equipment (PPE) refers to protective clothing, helmets, goggles, or other garments or equipment designed to protect the wearer's body from injury or infection. The hazards addressed by protective equipment include physical, electrical, heat, chemicals, biohazards, and airborne particulate matter.
    Safety Data Sheet A Safety Data Sheet (SDS) is a document that contains information on the potential health effects of exposure to chemicals, or other potentially dangerous substances, and on safe working procedures when handling chemical products.
  2. The following table contains the acronyms utilized throughout this IRM section.

    Word Acronym
    Agency-Wide Shared Services AWSS
    American National Standards Institute ANSI
    American Society for Testing and Materials ASTM
    Department of Energy DOE
    EPAct Energy Policy Act
    Fuel Compliance Agent FCA
    Fuel Compliance Officer FCO
    Fuel Compliance Hazard Communication Program FC HCP
    Federal Employee Compensation Act FECA
    Federal Occupational Health FOH
    Facility Management Security Services FMSS
    General Services Administration GSA
    Hazard Communication Program HCP
    Home-to-Work HTW
    International Safety Equipment Association ISEA
    Memorandum of Understanding MOU
    Occupational Safety and Health Administration OSHA
    Pacific Northwest National Laboratory PNNL
    Personal Protective Equipment PPE
    Safety Data Sheet SDS
    Single Entry Time Reporting SETR

A Safe Working Environment

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

  2. Employee safety and the safety of others in all locations where fuel inspections and examinations are performed should be the first priority. Adhering to safety guidelines will significantly improve the ability to maintain a safe and healthy work environment.

  3. 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.

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

  5. 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.

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 that employees may come in contact with during the course of their duties.

    3. Updating the list when new chemicals are introduced to the fuel compliance operation.

    4. Obtaining and maintaining a copy of each Safety Data Sheet (SDS) representing each substance on the hazardous chemical list.

    5. Ensuring that employees receive initial training and recurring training on the Hazard Communication Standard, as required.

    6. Providing additional training whenever a new hazard is identified or introduced.

    7. Coordinating initial and biennial physical examinations of employees and ensuring the examinations are completed timely.

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

  3. Initial and recurring HCP training includes content on:

    1. The Hazard Communication Standard and the written IRS FC HCP.

    2. The safety and health program specific to field compliance operations.

    3. The 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. The 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. The 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 and emergency procedures.

    7. How to read and interpret the information on labels and SDSs.

    8. How to obtain additional hazard information.

Safety Data Sheets (SDS)

  1. An SDS contains information regarding the properties of a particular substance and includes instructions for the safe use and potential hazards associated with the substance.

  2. Employees must carry the current SDS for each type of taxable fuel common to their area of operation, in their government vehicle. Common SDS sheets include, but are not limited to:

    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

  3. Current SDSs are available on the Fuel Compliance SharePoint site and on the internet at the web sites for the major oil companies.

Certification Requirements to Obtain, Pack and Ship Fuel Samples

  1. All employees must demonstrate the proper sampling, packing and shipping techniques contained in IRM 4.24.15, Excise Fuel Compliance Inspection, Sampling and Shipping. 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 or other personnel designated by Excise Tax Policy.

  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

    7. 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 within 30 days of the most recent recertification. 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 the:

    1. Date of certification (most recent)

    2. Duties an employee is not certified to perform

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

Training of State Employees

  1. A Fed-State Sampling Memorandum of Understanding (MOU) should be in place prior to training state employees.

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

  3. The group manager will provide an instructor for the initial training. This instructor will train "state inspectors" and designated "state trainer(s)" . The state trainer(s) will train additional state inspectors, as well as additional "trainer(s)" , as needed.

  4. The training 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 to ship products.

  5. State training materials are available, when needed, upon request to Policy.

  6. The IRS will provide support as needed.

Minimum Safety and Physical Examination Requirements

  1. The following are the minimum safety requirements:

    1. When conducting terminal inspections, employees should ask the employee knowledgeable about the safety procedures and 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. At all other inspection sites, employees should ask the employee in charge about specific safety procedures in place.

    2. Always wear appropriate personal protective equipment.

    3. Do not ignite a flame or smoke.

    4. Strong winds, dust storms, lightning, freezing rain, heavy snow and flooding can interfere with safe climbing, screening and sampling operations and make driving hazardous. You should not conduct screening and sampling during these types of weather conditions.

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

    6. Avoid prolonged inhalation of fuel vapors.

    7. An employee without Home-to-Work (HTW) authority must take special care to keep the personal vehicle used to travel to and from the parking location of the government vehicle free of fuel contaminates. If needed, he/she should change clothes at the end of the field day and ensure their hands are clean. The soiled uniform should be bagged and cleaned professionally. See IRM for information about professional cleaning services.

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

    9. 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.

    10. Do not use drugs or alcohol.

    11. Visually inspect a ladder prior to use. If the condition of the ladder appears unsafe, do not climb it. 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.

    12. When using gloves while climbing, always use the slip-resistant variety.

    13. 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.

    14. Always check for overhead pipes or equipment while walking in a facility or on top or around a transport.

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

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

    17. Employees should never use electrical equipment in a terminal or any other facility/location where fuel is stored/dispensed.

  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 or a physician contracted by FOH.

    4. A physical examination is offered when employees leave the position.


      When employees leave the position, if it has been less than two years since the biennial physical examination, the physical examination will only include a chest x-ray.

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.


    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 your feet. If movement occurred such as leaving to talk to the driver or to obtain supplies, the bonding procedure must be followed again.

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 resistant clothing

    • Safety shoes

    • High visibility safety vest

    • Portable fire extinguishers

    • Spill clean up kit

    • Waste oil container

    • Strobe lights

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, American National Standards Institute (ANSI) Z87.1, Impact Standard and protect from liquid or chemical splash.

  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.


    OSHA requires the use of safety goggles when working with fuel that is under pressure.

  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 or dirty lenses may reduce vision. Replace eye protectors if the lenses are pitted or cannot be cleaned.

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.


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

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 must have a hard outer shell and a shock-absorbing lining that incorporates a headband and straps that suspend the shell from 1 to 1 1/4 inches away from the head. The design provides shock absorption during an impact and ventilation during normal wear. Prior to each use, the suspension should be checked for cracks and other defects. No stickers, logos, emblems, paint or other graphics may be placed on the hat since they may cover defects.

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

  5. The hard hat 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

    2. Working on top of the truck or tank

    3. Any inspection site that safety regulations require headgear protection

Flame Resistant Clothing

  1. Flame resistant clothing is certified and rated verifying its adherence to safety standards.

  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 under the following conditions:

    1. During the tour of the terminal tank yard and distribution system

    2. At the terminal rack

    3. While obtaining samples

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

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

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

  10. The flame resistant clothing must be visually inspected before each use. Flame resistant clothing that becomes contaminated with grease or flammable liquids must be cleaned in accordance with the manufacturer’s instructions, prior to usage.

Safety Shoes

  1. Safety shoes must be worn by employees, at all times, as an integral part of the official fuel compliance uniform.

  2. In order to be approved for use by field personnel, the safety shoes must meet the American Society for Testing and Materials (ASTM) Standards F 2412, Test Methods for Foot Protection and F 2413-11, Specification for Performance Requirements for Foot Protection.

  3. Approved safety shoes must have:

    1. Slip-resistant soles

    2. A notched heel for safe climbing


      The depth of the notch may not exceed 1 inch.

    3. The heel must be resistant to punctures in order to protect the feet from sharp objects

  4. Approved safety shoes may not:

    1. Be made of canvas material

    2. Have leather soles

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.


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

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

  3. All employees must wear the high visibility safety 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

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

Portable Fire Extinguishers

  1. Two portable ABC (it can be used on Class A, Class B or Class C fires) fire extinguishers are provided in each truck. The portable fire extinguishers should be placed:

    1. In the cab of the truck, and

    2. In the truck bed

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


    If the fire extinguisher has expired, employees should dispose of the extinguisher in accordance with local, state and federal regulations.

  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.

Spill Clean Up Kit

  1. Employees are supplied with an emergency spill kit and 5 pounds of absorbent clay 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. It is the group managers’ responsibility to ensure that all employees familiarize themselves with local and state hazardous waste program regulations.

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. Employees should review all local, state and federal waste program regulations.

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

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

Strobe Lights

  1. Each truck is equipped with a set of strobe lights to enhance safety.

  2. The strobe lights are placed on the roof of the truck cab and must be turned on in the following situations:

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

    2. While employees are driving through an active construction site

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

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

  4. Employees need to ensure the strobe lights are in proper working order.

Designated Inspection Site Signs and Safety Cones

  1. Employees are supplied with free standing and/or magnetic designated inspection site signs and safety cones.

  2. The designated inspection site signs are to be utilized when conducting inspections at a designated inspection site.

  3. Safety cones must be used in any inspection activity in which directing traffic is enhanced by the use of the safety cones.

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 ERC 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

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/composite toe boots

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


      Clothing must be cotton or cotton blend for safety purposes.

  3. Employees are provided with:

    1. One windbreaker jacket

    2. FCO's ten and FCA's five tan or khaki uniform shirts


      Short and long sleeve shirts are approved.

    3. FCO's ten and FCA's five navy blue cotton or cotton blend uniform pants

    4. One black or brown belt

    5. One navy blue ball cap

    6. One winter knit cap, if requested

    7. One set of rain gear

    8. Two pair of black or brown safety shoes


      Employee will maintain one pair of shoes in the vehicle at all times. Typically, this will be the older pair of shoes that still comply with the safety standards.

    9. One 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

    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 group 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.


      The group 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.

    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 and 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.

    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 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.

Motor Vehicle Use and Management

  1. Fleet manager duties are delegated to staff residing in Agency-Wide Shared Services (AWSS), Facility Management & Security Services (FMSS). The fleet manager is responsible for complying with the applicable regulations, directives, and procedures that apply to the administration of the fleet.

  2. Additional miscellaneous fleet duties assigned to Excise Examination and Excise Tax Policy are outlined in the Memorandum of Understanding (MOU) between Small Business/Self Employed (SBSE) and AWSS, FMSS, effective October 1, 2017.

  3. 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, Real Estate and Facilities Management, Motor Vehicle Management.

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

  5. Employees and managers are responsible for complying with IRM 1.14.7 which contains information on the use of 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. For those employees granted Home-to-Work authority, Treasury Directive 74-06 establishes the policy and sets forth responsibilities and reporting requirements concerning Home-to-Work use of the government vehicle. Annually, each employee with Home-to-Work authority must sign the Home-to-Work Certification which certifies the employee understands the restrictions on the use of the vehicle, the potential disciplinary actions if the vehicle is used in an unauthorized manner, and that a Global Positioning System (GPS) tracking device is installed on the vehicle. The signed certification must be provided to the employee's group manager who will forward the signed forms to Excise Tax Policy, or as otherwise directed.


    Group managers do not have Home-to-Work authority.

  7. Employees must comply with reporting requirements including, but not limited to, maintaining:

    1. A daily log of use of the vehicle

    2. A record of use of the vehicle outside the employee’s tour of duty hours

    3. A record of commuting use of the vehicle

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

Motor Vehicle Use-Group Manager Responsibilities

  1. The group manager must adhere to all requirements outlined in IRM 1.14.7, Motor Vehicle Management.

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

    1. Provide copies of IRM 1.14.7 and any subsequent updates, as necessary to FCOs and FCAs and have an acknowledged receipt of said conveyance (i.e., e-mail).

    2. Ensure assigned vehicles are current with routine maintenance and repairs.

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

    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.

    9. Ensure all employees take the mandatory training as defined in IRM

    10. Obtain signed Home-to-Work Certifications annually from all employees who have been granted Home-to-Work authority. The certification form should be signed following the completion of the annual Excise FCO/FCA Fleet Vehicle training.

  3. The group manager will send truck reassignment requests to the fleet manager. The request must identify the:

    1. Truck(s) VIN(s) involved

    2. Field personnel involved

    3. Reason for the reassignment

    4. Proposed effective date


    The fleet manager will decide whether or not to approve the request and will inform the group manager of the decision. If the vehicle will be reassigned, the fleet manager will inform General Services Administration (GSA) and Excise Tax Policy.

  4. The group manager will perform periodic mileage log reviews to ensure completeness and accuracy of the log and to identify any unauthorized use. The reviews shall be documented on the Mileage Log Review-Managers page which is a link on the FCO/A Employee Mileage Log Page. There are two types of reviews: Standard and Comprehensive. The Standard review will be conducted monthly. During the standard review the group manager shall, at a minimum:

    1. Ensure the mileage log is completed timely, as required by IRM below.

    2. Ensure the ending odometer reading for each day increases compared to the preceding day and the miles driven each day is reasonable given the destination(s) recorded on the log.

    3. Ensure receipts are properly uploaded and documented appropriately.

    4. Ensure E85 is documented when purchased and when not purchased the receipt and log are documented as to why it was not purchased.

    5. Ensure purchase receipts match the amounts recorded in the log.

    6. Ensure commuting trips are documented properly and were an authorized use of the vehicle (information on the activity performed at the post of duty should be recorded in the log).

    7. Ensure any use outside the tour of duty is documented properly and was an authorized use of the vehicle (information on the activity performed outside the tour of duty should be recorded in the log).

  5. If the standard review identifies potential discrepancies or errors, the group manager should document accordingly and notify the employee. A comprehensive review may be warranted to further investigate and resolve the discrepancies. If unresolved issues or indications of misuse are determined, the group manager must document accordingly and notify the territory manager.

  6. A comprehensive review of mileage logs will be conducted twice a year on each employee to identify unauthorized use. Each review will consist of a thorough review of a two month period (a total of four months for each employee). The group manager should analyze records such as time sheets, the work planner, fleet card purchases, IMS records, and the reports generated by the GPS tracking device to:

    1. Compare the destinations in the work planner to the destinations listed in the mileage log.

    2. Determine the business purpose for each day the vehicle is used.

    3. Identify any potential personal usage.

    4. Ensure that 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.

    5. Determine whether the fuel consumption and miles per gallon are reasonable for the work performed.

    6. Ensure that FCAs are using the government vehicle for inspection related duties. See IRM below.


    The two month period reviewed should be expanded to include additional months if potential inappropriate or unauthorized use is identified.

  7. The group manager shall maintain a record of each comprehensive review. The record shall detail the actions taken and the results of the review. The group manager will upload documentation to corroborate the findings of the review.

  8. If the information provided by the employee is not complete or there are discrepancies, then the group manager must contact the employee for correction or clarification. If there are indications of inappropriate or unauthorized use, then the group manager must contact the territory manager for guidance on how to proceed.

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. The employee shall provide the group manager with acknowledgement of receipt of a copy of IRM 1.14.7.

  3. The employee must maintain a valid driver's license in order to operate the government vehicle and must notify the group manager promptly if the employee's drivers license is suspended, revoked, or expired.

  4. Employees will self-certify on the SharePoint mileage log in the comments section annually that they have a valid drivers license. See IRM 1.14.7 for more information about licensing. The self-certification should occur during the month of January.

  5. The employee is responsible for completing the training as described in IRM, Real Estate and Facilities Management, Motor Vehicle Management and inform the group manager when it's complete. These training courses cover the vehicle operator’s responsibility to safely operate a government vehicle.

  6. The employee is responsible for completing the Excise FCO/FCA Fleet Vehicle training, annually.

  7. The employee must wear the official uniform while operating the assigned truck. See IRM for exceptions.

  8. The employee must use the SharePoint Mileage log to record use of the government vehicle as well as commuting trips and use of the vehicle outside the employee's tour of duty. No other means of recordation may be submitted as a mileage log. 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. Record the date of use.

    4. Record starting location and ending location.

    5. Record destination.


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

    6. Record the purpose of truck use.

    7. Record the daily ending odometer reading.

    8. Record commuting use and reason for such use.

    9. Record any use outside the employee's tour of duty hours and reason for such use.

    10. Include uploaded service maintenance and gas purchase receipt(s).

    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.


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

  9. The SharePoint mileage log must be updated at least every two weeks in accordance with Single Entry Time Reporting (SETR), timekeeping cycles.

  10. Employees will be required to submit their mileage log for the final month of the accounting year within five calendar days of the end of November. The accounting year runs from December 1st through November 30th.

  11. The employee must report lost, stolen, or mutilated license plates to the group manager and local police. The employee must also notify the GSA fleet service representative (refer to the Guide to Your GSA Vehicle for more information). The written report to the group manager must explain the circumstances regarding the lost, stolen, or mutilated plate.

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

  13. 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.

  14. 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 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.

  15. 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.

Use of Fleet Credit Card and Odometer Reading Requirements for Motor Vehicle Purchases

  1. The employee must use a fleet services credit card for fuel, maintenance and repair services.

  2. The fleet services credit 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.


    If the fuel receipt does not identify the location of fuel purchase, employee should notate the address on the fuel receipt.

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

Vehicle Maintenance and Repairs
  1. Employees should refer to the, Guide to Your GSA Fleet Vehicle for information pertaining to vehicle maintenance and repairs, prior to taking the assigned government truck in for routine service or repairs. The link to the GSA guide can be found in IRM (3).

  2. 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.

  3. 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 group manager.

  4. 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 group manager may inquire of the fleet manager, as needed.

  5. 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.

Use of E85 Fuel for Motor Vehicle

  1. Vehicles within the fuel compliance fleet either operate on conventional gasoline or are alternative fuel vehicles and can operate on either conventional gasoline or E85. 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. Section 701, Energy Policy Act (EPAct) of 2005 requires that all federal fleet dual-fuel vehicles must operate on alternative fuel rather than conventional petroleum, unless:

    1. The Department of Energy (DOE) granted the vehicle a waiver because the alternative fuel was not available, or


      Availability is defined as alternative fuel available within five miles or a fifteen minute drive from where the vehicle is garaged. The group manager should inform employees if a waiver has been granted.

    2. The alternative fuel is more expensive per gallon than gasoline

  3. Additionally, all federal fleet dual-fuel vehicles must operate on alternative fuel if it is readily available in their geographic area unless there is insufficient fuel remaining in the propulsion tank to reach the nearest E85 station.

  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 and in the mileage log why the alternative fuel was not purchased.

Motor Vehicle Identification Requirements

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

  2. The trucks are equipped with license plates that display the following required information:

    1. For Official Use Only

    2. U.S. Government.

  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. When the truck is turned in, the license plate will remain with the truck.

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

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 group manager.

  3. The group manager must report the theft to the fleet manager within 24 hours.

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 group manager.

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

  3. Refer to IRM 1.14.7 for procedures.

Mandatory Vehicle Equipment List

Below is a list of equipment/supplies that should be in the assigned truck at all times.

Fire extinguisher with an ABC class rating, placed in cab of truck
Fire extinguisher with an ABC class rating, in truck bed-accessible
Safety helmet (hard hat)
Safety glasses with side shields or goggles that meets the ANSI standard
Flame resistant coveralls or two-piece set, as well as the laundering guide for flame retardant clothing
Extra complete uniform to include a shirt, pants and shoes
Nitrile gloves
Steel or composite toe safety shoes, if not worn, must be available in truck
Eye wash kit (check to ensure eye wash kit has not expired)
Oil spill kit or 5 lbs of absorbent clay (kitty litter)
First aid kit (check to ensure first aid kit supplies have not expired)
Battery operated warning/flashing lights, in cab of truck
Life Hammer, in cab of truck
Orange safety cones with reflector stripes
Orange or lime high visibility safety vest
Hand Cleaner
Sampling pump
Clear plastic tubing, may be Tygon brand
30 inch pipettes
60 inch pipettes
Disposable, single-use funnels, may be plastic or paper
Clear glass 2 fl. oz. sample bottles
Black caps with plastic seals for above
Plastic funnel
Porcelain/metal 5-gallon pail or bucket
Clear glass measuring cup or large wide-mouth glass jar
Absorbent wipes/Paper towels (one pack or one roll)
Diesel can (diesel can must be labeled)
Carrying case/plastic tote to hold supplies
Magnetic fuel inspection site sign or freestanding fuel inspection site sign
Flashlight and batteries
Ice scraper with brush attachment
Hazardous waste can (one to five gallon)
Trash bags for waste can
Current edition of Fuel Compliance IRM Sections 4.24.13, 4.24.14, 4.24.15 & 4.24.16
IRM 1.14.7, Motor Vehicle Management (current edition)
GSA Vehicle Packet, "Guide to your GSA Vehicle"
CA-1 Incident Report
SF 91 Motor Vehicle Accident Report
SDS for unleaded regular gasoline
SDS for unleaded premium gasoline
SDS for number 2 diesel fuel (one each for LSD and ULSD)
SDS for number 2 dyed diesel fuel
SDS for Jet A
SDS for number 1 kerosene
SDS for dyed kerosene
Hazmat Training Certificate
Pub 1, Your Rights as a Taxpayer
Notice 916 (EN/SP), Taxable Fuel Inspection Notice
Truckers Brochures, both English and Spanish versions
Form 9667, Sample Bottle Seals and Identification Labels
Form 12180, Third Party Contact Form
Form 13926, Chain of Custody Control Document
Form 13927, Chain of Custody and Shipping Record
Form 4563, Information Document Request
Letter 3918, Fuel Inspection Letter
Form 3210, Transmittal
Form 637, Application for Registration
Form 3244-A, Payment Posting Voucher
Form 8849, Claim for Refund of Excise Taxes