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

Manual Transmittal

May 02, 2022


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

Material Changes

(1) Updated 4.24.14 material changes are listed below:

IRM Description Program Scope and Objectives Restated the purpose, redefined the audience more narrowly, identified the executives who are the correct Policy Owner and Program Owner, as well as the Primary Stakeholders. Background Refined the background statement. Authority Changed the legal citations from taking fuel samples to those addressing safety and physical requirements. Program Management and Review Removed program reviews and added motor vehicle reviews. Terms and Acronyms Under "Definitions" Table, spelled out word "percent." Under "Acronyms" Table, added terms/acronyms for Excise Forensics Lab, Group Manager, Hazard Communication Standard and Territory Manager. A Safe Working Environment Refreshed the electronic link for Environmental Health and Safety at the Employee Resource Center. Personal Protective Equipment (PPE) Added Overview and Training to title. Changed spill cleanup kit to spill kit and deleted strobe lights and added discussion about training. Spill Clean Up Kit Title changed to Spill Kit. Strobe Lights Title changed to Designated Inspection Site Signs and Safety Cones. Guidance moved from Prior guidance obsoleted. Designated Inspection Site Signs and Safety Cones Subsection deleted. Prior guidance moved to Motor Vehicle Use and Management Removed reference to AWSS, which is now FMSS. Added citations for regulations addressing use of government vehicles. Motor Vehicle Use - Group Manager Responsibilities Changed the title to FMSS Fleet Manager. Use of Fleet Credit Card and Odometer Reading Requirements for Motor Vehicle Purchases Refreshed the electronic link to Important Fleet Publications at the GSA website. Vehicle Maintenance and Repairs Noted that the operator is responsible to ensure the vehicle is properly maintained. Use of E85 Fuel for Motor Vehicles Refreshed the electronic link to Alternative Fuel Data Center - Alternative Fueling Station Locations at the Department of Energy website. Added clarification regarding when a waiver is issued. Vehicle Accident or Damage Reporting Added statement when SF-91 is required.
New Exhibit 4.24.14-2 Added title Steps to Excess and Dispose of Fuel Sampling Equipment and Supplies. Flow chart illustrates steps and procedures to excess and dispose of fuel sampling equipment and supplies. Added description to comply with 508 compliance requirements.

(2) Editorial changes have been made throughout this revision, which includes updated websites.

Effect on Other Documents

IRM 4.24.14, dated May 30, 2018, is superseded.


This section provides detailed guidance for Supervisory Fuel Compliance Officers, Excise Group Managers (GMs), Fuel Compliance Officers (FCOs) and Fuel Compliance Agents (FCAs). Information in this section may also support coordination with SB/SE excise groups.

Effective Date


Wanda R. Griffin
Director Examination-Specialty Policy
Small Business/Self Employed

Program Scope and Objectives

  1. Purpose - This IRM provides directives, authorities and responsibilities for the Fuel Compliance Program to:

    1. Promote a proactive safety and health culture that supports the IRS mission.

    2. Ensure that Fuel Compliance Officers/Fuel Compliance Agents (FCO/As) and managers comply with federal, state, and local regulations, as well as, IRS safety and health rules and policies, and laws.

    3. Prevent injuries, illnesses, and accidents involving FCO/As.

    4. Operate government leased motor vehicle for official government business per regulations.

  2. Audience - The intended audience of this IRM includes the Chief, Estate & Gift/Excise Tax, Territory Managers (TMs), Group Managers (GMs), Fuel Compliance Officers (FCOs) and Fuel Compliance Agents (FCAs).

  3. Policy Owner- Director, Examination – Specialty Policy owns the policies contained herein.

  4. Program Owner - Program Manager, Excise Tax Policy is responsible for the administration, procedures and updates related to the fuel compliance program.

  5. Primary Stakeholders - Other areas that are affected by these policies and procedures include Counsel, Disclosure, Facilities Management Security Services (FMSS) and the Excise Forensics Laboratory (EFL).


  1. The Fuel Compliance Program started in June 1994, following passage of the Omnibus Budget Reconciliation Act of 1993 that became effective on January 1, 1994. Initially, the focus of the program was on the proper sale and use of diesel fuel indelibly dyed in accordance with IRS regulations. In subsequent years, the Fuel Compliance Program adapted as the fuel industry changed. Fuel inspections now involve a broader range of taxable fuels, as well as alternative fuels. For compliance purposes, it is essential FCOs, FCAs, GMs and senior management officials understand and follow the technical guidance explained in this section.


  1. Authority – Physical examinations are conducted under 5 Code of Federal Regulation (CFR) Medical Qualification Determination, Subpart A – General, Subpart B – Medical Standards, Physical Requirements and Medical Evaluation Programs and Subpart C – Medical Examinations.

  2. 29 CFR 1910.1200 requires that each employer is required to provide information to their "employees about the hazardous chemicals to which they are exposed by means of a hazard communication program, labels, other forms of warning, safety data sheets, information and training."


  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 compliance with the procedures within this IRM.

  4. Excise TMs are responsible for ensuring that the GMs are aware and adhere to the procedures in this IRM.

  5. Excise GMs are responsible for ensuring their FCO/As 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 "FCO/A" 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 FCO/A to properly conduct inspections in a safe environment, describe required PPE, mandatory attire and to provide guidance as it pertains to motor vehicle management. Following this guidance will ensure the FCO/A’s safety and adherence to the motor vehicle requirements outlined in 1.14.7, Facilities Management, Motor Vehicle Fleet Management Program, and Treasury Directives 74-01 and 74-06.

  2. The effectiveness of FCO/As and GMs 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. Review - The GM conducts the following reviews:

    • Condition of the fleet vehicle and use in an authorized manner

    • Mileage Log - standard and comprehensive

    • Work Planning 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 Definitions:
    E-85 85 percent denatured ethanol fuel and 15 percent gasoline.
    Fuel Compliance Officer/Agent (FCO/A) This term 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 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 Transportation Use of a motor vehicle between an FCO/A’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 exposure. 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
    American National Standards Institute ANSI
    American Society for Testing and Materials ASTM
    Department of Energy DOE
    Excise Forensics Lab EFL
    Fuel Compliance Agent FCA
    Fuel Compliance Officer FCO
    Fuel Compliance Hazard Communication Program FC HCP
    Federal Occupational Health FOH
    Facility Management Security Services FMSS
    General Services Administration GSA
    Group Manager GM
    Hazard Communication Program HCP
    Hazard Communication Standard HCS
    Home-to-Work HTW
    International Safety Equipment Association ISEA
    Memorandum of Understanding MOU
    Territory Manager TM
    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. FCO/A safety and the safety of others in all locations where fuel inspections and examinations are performed should be the priority. Adhering to safety guidelines will significantly improve the ability to maintain a safe and healthy work environment.

  3. FCO/As 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. FCO/As are trained, equipped, and certified to safely sample and ship all taxable fuels.

  5. FCO/As and GMs are responsible for implementing provisions contained in IRM 1.14.5, Occupational Health and Safety Program. This includes identifying, preventing and reporting unsafe or unhealthy working conditions. Various internal systems exist to assist GMs in meeting the requirements of this IRM. See the Employee Resource Center (ERC) website at Environmental Health and Safety 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 (HCS), 29 CFR 1910.1200, and Basic Program Elements for Federal Employee Occupational Safety and Health Programs and Related Matters, 29 CFR 1960. Excise Tax Policy coordinates the FC HCP.

  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 FCO/As may encounter while performing their duties.

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

    4. Obtaining and maintaining a copy of each SDS representing each substance on the hazardous chemical list.

    5. Ensuring that FCO/As receive initial training and recurring training on the HCS, as required.

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

    7. Coordinating initial and biennial physical examinations of FCO/As and ensuring the examinations are completed timely.

    8. Maintaining an active liaison with the IRS FMSS HQ Environment, Health and Safety.

  3. Initial and recurring HCP training includes content on:

    • The HCS and the written IRS FC HCP.

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

    • 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.

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

    • Any medical condition known to be aggravated by exposure to the taxable fuels.

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

    • The required use of PPE.

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

    • 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. FCO/As 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:

    • All grades of gasoline

    • Diesel fuel

    • Dyed diesel fuel

    • Kerosene

    • Dyed kerosene

    • Jet fuel

    • 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 FCO/As must demonstrate the proper sampling, packing and shipping techniques contained in IRM 4.24.15, Excise Fuel Compliance Inspection, Sampling and Shipping. FCO/As who successfully demonstrate the techniques are certified to perform these duties.

  2. Periodic recertification is required of all FCO/As. The recertification of employees is conducted by the GM or other personnel designated by the Chief, E&G/Excise Tax.

  3. The certification requirements include successfully:

    1. Demonstrating proper use of PPE.

    2. Climbing a transport and obtaining a sample.

    3. Screening a propulsion tank.

    4. Obtaining a nozzle sample.

    5. Completing Form 9667, Sample Bottle Sealing and Identification Label, and affixing the label sections to the sample bottle.

    6. Completing the Form 13927, Chain of Custody and Shipping Record.

    7. Packing the samples.

    8. Completing the shipping documents.

  4. FCO/As 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 FCO/A 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 GM will provide the certification status of each FCO/A to the Fuel TMs within 30 days of the most recent recertification. The list will identify the most recent date of certification. The TMs will send the list to the FC HCP coordinator annually. FCO/As not certified will also be identified. The list will identify the:

    • Date of certification (most recent)

    • Duties an FCO/A is not certified to perform

    • The planned management actions to address an FCO/A'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 dependent on the MOU.

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

  3. The GM 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 Excise Tax Policy.

  6. The IRS will provide support to the states as needed.

Minimum Safety and Physical Examination Requirements

  1. The following are the minimum safety requirements:

    1. When conducting terminal inspections, FCO/As 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, FCO/As should ask the employee in charge about specific safety procedures in place.

    2. Always wear appropriate PPE.

    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. FCO/As 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 FCO/A 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 FCO/A, 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. FCO/As should never use electrical equipment in a terminal or any other facility/location where fuel is stored/dispensed.

  2. Physical examinations for FCO/As are conducted in accordance with the requirements found in 5 CFR Part 339 as referenced in IRM 6.339.1, Human Resources Management, Medical Qualification Determinations, Medical Qualification Determination Requirements. The following criteria apply regarding 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 an FCO/A leaves the position.


      When an FCO/A leaves 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, FCO/As 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) - Overview and Training

  1. All PPE must meet OSHA Standards 29 CFR 1910. The PPE items issued for use by FCO/As to mitigate occupational hazards are listed below:

    • Eye protection

    • Nitrile gloves

    • Safety helmet - hard hat

    • Flame resistant clothing

    • Safety shoes

    • High visibility safety vest

    • Portable fire extinguishers

    • Spill kit

    • Waste oil container

  2. All PPE training shall meet the requirements under OSHA Standards 29 CFR 1910.132(f). This paragraph describes training requirements for FCO/As who use PPE items that are issued by IRS to reduce or eliminate occupational injuries/illnesses while performing their job duties.

    1. Training shall be provided to every FCO/A who uses PPE. Training for each FCO/A will include an explanation of each PPE Item to be used, when use of a PPE item is necessary, how to properly fit and wear each PPE item, limitations that may apply to PPE and proper care, maintenance, useful life and disposal of each PPE item.

    2. Each FCO/A shall demonstrate an understanding of the training and their ability to use each PPE item properly before the GM allows an FCO/A to perform their duties.

    3. Each FCO/A shall be retrained if they cannot demonstrate an understanding of the training and ability to use each PPE item properly. Retraining is required for changing conditions in the workplace or when previous training is rendered obsolete.

    4. IRS shall provide, at no cost to the FCO/A, all PPE items identified for use to perform their duties.


      All work uniforms provided by IRS for FCO/As are described under IRM, Required Uniforms.


      IRS is not responsible for purchasing everyday clothing for work, replacement of lost PPE items, or any PPE equipment that was intentionally damaged by the FCO/A.

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. FCO/As must wear eye protection while working with and around fuel. FCO/As 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. FCO/As 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 105-2016, American National Standard for Hand Protection Selection Criteria.

  2. Nitrile gloves are worn any time FCO/As 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. Except for single use gloves, nitrile gloves may be worn while climbing vehicle ladders.


    For climbing vehicle ladders, FCO/As 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 FCO/As 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 FCO/As falling off an object. This includes, but is not limited to:

    1. Climbing a vehicle or tank.

    2. Working on top of the vehicle 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 a sample.

    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. FCO/As 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 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 always be worn by FCO/As as an integral part of the official fuel compliance uniform.

  2. 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:

    • Slip-resistant soles.

    • A notched heel not to exceed 1 inch for safe climbing.

    • The heel must be resistant to punctures to protect the feet from sharp objects.

  4. Approved safety shoes may not:

    • Be made of canvas material.

    • 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 FCO/As must wear the high visibility safety vest when working:

    • Around or near vehicular traffic.

    • Around or near moving equipment.

    • Within 10 feet of the edge of a traveled public highway.

    • On a construction site adjacent to the public highway.

    • 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 fleet vehicle. The portable fire extinguishers should be placed in both:

    • The cab of the vehicle

    • The vehicle bed

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


    If the fire extinguisher has expired, the FCO/A 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 Kit

  1. FCO/As are supplied with an emergency spill kit or five pounds of absorbent clay used to clean up small spills of taxable fuels.

  2. It is the responsibility of the FCO/A to make sure the spill kit is in the vehicle, intact, and quickly available.

  3. FCO/As 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 the Resource Conservation and Recovery Act (RCRA) regulations governing hazardous waste identification, classification, generation, management and disposal.

  8. It is the GM’s responsibility to ensure that all FCO/As familiarize themselves with local and state hazardous waste program regulations.

Waste Oil Container

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

  2. FCO/As will pour unneeded fuel samples and residual fuel from the sampling process into the container.

  3. FCO/As are responsible for disposing of the fuel in accordance with local, state and federal regulations. FCO/As should review all local, state and federal waste program regulations.

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

  5. The fuel may not be used by FCO/As for any purpose.

Designated Inspection Site Signs and Safety Cones

  1. FCO/As 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 using the safety cones.

Incident Reporting

  1. FCO/As are responsible for reporting all job-related injuries, no matter how slight, to the GM. 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 Publishing Repository for the latest version of this document.

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

Required Uniforms

  1. The TM and GM are responsible for ensuring FCO/As are properly attired in the required uniform. During face-to-face interaction with an FCO/A, the GM will evaluate whether the uniform is being worn, as stipulated in this section. If the uniform is not worn, as required, the FCO/A will be sent home and placed on leave. The GM does not have any discretion in this matter.

  2. The required fuel compliance uniform consists of:

    • Navy blue headgear appropriate for the environment, with the official IRS patch secured.

    • Khaki colored shirt with collar with official IRS patch, American flag patch, and name tag.

    • Navy blue trousers with belt.

    • Brown or black steel/composite toe boots.

    • 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. FCO/As are provided with:

    • One windbreaker jacket.

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


      Short and long sleeve shirts are approved.

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

    • One black or brown belt.

    • One navy blue ball cap.

    • One winter knit cap, if requested.

    • One set of rain gear.

    • Two pair of black or brown safety shoes.

    • Name Tag.


      An FCO/A will always maintain one pair of shoes in the vehicle. Typically, this will be the older pair of shoes that still comply with safety standards.

    • One winter-weight parka with a zip-out liner and detachable hood if the FCO/A 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 FCO/As to be readily identified as an officer of the Federal Government.

    3. Provides FCO/As some protection when working in environments containing potential hazards.

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

    1. FCO/As expect to be engaged in administrative duties at a post of duty for the entire workday.

    2. FCO/As are working at home.

    3. FCO/As are traveling during the workday by private vehicle or commercial means to attend a meeting or training session.

    4. FCO/As are traveling to or attending a meeting or training session for the entire workday.


      The GM 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 FCO/A uniforms.

    5. FCO/As 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. FCO/As are responsible to ensure the uniform is worn properly (i.e., 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.

  8. The GM’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. FCO/As must sign a custody receipt to acknowledge receiving the patches.

    2. GMs and FCO/As 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 cannot be accounted for must be reported to the GM immediately.

    6. FCO/As 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 PPE is the responsibility of the GM.

Motor Vehicle Use and Management

  1. FMSS Fleet Manager duties are delegated to staff in FMSS. The FMSS Fleet Manager is responsible for complying with the applicable regulations, directives and procedures that apply to the administration of the fleet.

  2. In addition, miscellaneous fleet duties, such as administration of Home-to-Work, mileage reviews, and acquisition of aftermarket equipment are assigned to Excise Examination and Excise Tax Policy, which are outlined in the Memorandum of Understanding (MOU) between Small Business/Self Employed (SBSE) and FMSS, effective October 1, 2017.

  3. The laws, regulations and policy documents pertaining to the government vehicles are found in 31 USC 1344, Passenger Carrier Use, 41 CFR 102.5, Home-to-Work Transportation, 41 CFR 102.34, Motor Vehicle Management, Treasury Directive 74-06, Guidelines for HTW Controls, and Treasury Directive 74-01, Motor Vehicle Fleet Management, and IRM 1.14.7.

  4. FCO/As are assigned a government vehicle to perform their duties.

  5. FCO/As and GMs must comply with IRM 1.14.7, as well as the applicable regulations, directives and procedures that contain information on the use of government controlled vehicles and management responsibilities. Disciplinary measures are applicable if an FCO/A willfully misuses or authorizes the misuse of the government vehicle.

  6. For those FCO/As 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 FCO/A’s GM who will forward the signed forms to Excise Tax Policy, or as otherwise directed.


    GMs do not have Home-to-Work authority.

  7. FCO/As must comply with reporting requirements on the Mileage Log Page that include but are not limited to, maintaining:

    • A daily log of use of the vehicle.

    • A record of use of the vehicle outside the FCO/A’s tour of duty hours.

    • A record of commuting use of the vehicle.

  8. Flex fueled vehicles must be fueled with E85 unless exempt. See IRM for more information on the use of E85.

Motor Vehicle Use - Group Manager Responsibilities

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

  2. The GM is accountable for all vehicles assigned to the group. The GM 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 FCO/As are aware of their responsibility regarding warranty provisions. See IRM

    4. Alert the FMSS Fleet Manager of any significant vehicle issues.

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

    6. Report the theft of an assigned vehicle to the FMSS 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 FMSS 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 FCO/As take the mandatory training as defined in IRM

    10. Obtain signed Home-to-Work Certifications annually from all FCO/As 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 GM will send vehicle reassignment requests to the FMSS Fleet Manager. The request must identify the:

    • Vehicle(s) VIN(s) involved.

    • Field personnel involved.

    • Reason for the reassignment.

    • Proposed effective date.


    The FMSS Fleet Manager will decide whether to approve the request and will inform the GM of the decision. If the vehicle will be reassigned, the FMSS Fleet Manager will inform General Services Administration (GSA) and Excise Tax Policy.

  4. The GM 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 (site) 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 GM 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 GM should document accordingly and notify the FCO/A. A comprehensive review may be warranted to further investigate and resolve the discrepancies. If unresolved issues or indications of misuse are determined, the GM manager must document accordingly and notify the TM.

  6. A comprehensive review of mileage logs will be conducted twice a year on each FCO/A 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 GM 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 vehicle was not used during days the FCO/A 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 GM shall maintain a record of each comprehensive review on the SharePoint mileage log. The record shall detail the actions taken and the results of the review. The GM will upload documentation to corroborate the findings of the review.

  8. If the information provided by the FCP/A is not complete or there are discrepancies, then the GM must contact the FCO/A for correction or clarification. If there are indications of inappropriate or unauthorized use, then the GM must contact the TM for guidance on how to proceed.

Motor Vehicle Use Employee Responsibilities

  1. The FCO/A is responsible for the use and care of the government vehicle and the associated equipment while the vehicle is assigned.

  2. The FCO/A is required to follow the requirements in IRM 1.14.7. The FCO/A shall provide the GM with acknowledgement of receipt of a copy of IRM 1.14.7.

  3. The FCO/A must maintain a valid driver's license to operate the government vehicle and must notify the GM promptly if the FCO/A’s license is suspended, revoked, or expired.

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

  5. The FCO/A is responsible for completing the training as described in IRM, Defensive Driving Training Requirements, and inform the GM when it is complete. These training courses cover the vehicle operator’s responsibility to safely operate a government vehicle.

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

  7. The FCO/A must wear the official uniform while operating the assigned vehicle. See IRM for exceptions.

  8. The FCO/A 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 vehicle.

    2. Identify the GM authorizing the use of the vehicle.

    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 vehicle use.

    7. Record the daily ending odometer reading.

    8. Record commuting use and reason for such use.

    9. Record any use outside the FCO/A’s tour of duty hours and reason for such use.

    10. Include uploaded IRS 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.

    12. Record the new license plate if the vehicle is reassigned.

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

  10. FCO/As 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 FCO/A must report lost, stolen, or mutilated license plates to the GM and local police. The written report to the GM must explain the circumstances regarding the lost, stolen, or mutilated plate.

  12. The FCO/A must contact the GM if a required vehicle service or repair is not covered by warranty or a service plan.

  13. FCAs may only use the government vehicle for travel related to fuel inspection duties and vehicle maintenance. FCAs shall not use the vehicle 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 vehicle may be used if such use promotes the efficiency and economy of the government. FCAs should contact the GM if unsure whether use of the vehicle is authorized.

  15. Use of the government vehicle 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 FCO/A must use a fleet services credit card for fuel and maintenance 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 IRM 1.14.7 , Treasury Directive 74-01, and the Guide to your GSA Fleet Vehicle, which was provided with the vehicle at the time it was assigned to the FCO/A. 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: GSA - Fleet Portal.

  4. When purchasing fuel at the pump, the FCO/A will be prompted to input the current odometer reading along with the Personal Identification Number (PIN), currently the numeric portion of the vehicle license plate. 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, the FCO/A should notate the address on the fuel receipt.

  5. For additional guidance on reporting vehicle mileage, questions should be directed to the FMSS Fleet Manager.

Vehicle Maintenance and Repairs
  1. FCO/As should follow IRM 1.14.7 requirements for information pertaining to vehicle maintenance and repairs. Questions regarding purchases, maintenance and repairs of vehicles should be directed to the FMSS Fleet Manager.

  2. The operator is responsible to ensure the vehicle is properly maintained.

  3. 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.

  4. 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 FMSS Fleet Manager.

  5. 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 FMSS Fleet Manager.

  6. 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 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 percent denatured ethanol fuel and 15 percent 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 one of the two conditions below is satisfied:

    1. The alternative fuel was not available. Availability is defined as alternative fuel available within five miles or a fifteen-minute drive from where the vehicle is garaged.

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

  3. The FMSS Fleet Manager will notify the GM if any of the vehicles are granted a waiver.

  4. 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.

  5. The FCO/A shall maintain a list of the E85 fueling stations within their assigned territory. An updated list can be obtained at Alternative Fuels Data Center - Alternative Fueling Station Locators.

  6. If the driver fueled with E85 and the receipt does not identify the fuel as E85, the FCO/A shall record "E85" on the receipt.

  7. If the vehicle is equipped to use E85 and E85 is not purchased, the FCO/A 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 vehicles. The plate must be displayed on the vehicle to which it was assigned. Plates may not be transferred to another vehicle.

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

    • For Official Use Only

    • 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 vehicle is turned in, the license plate will remain with the vehicle.

  6. The FMSS Fleet Manager will review the written report from the GM regarding lost, stolen or mutilated license plates.

Theft of Government Vehicle

  1. If the assigned vehicle 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 vehicle is stolen, it must be immediately reported to the GM.

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

Vehicle Accident or Damage Reporting

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

  2. The GM must report the accident to the FMSS Fleet Manager within 24 hours.

  3. Refer to IRM 1.14.7 for procedures.

  4. An SF-91 must be completed for any damage sustained to the vehicle. This includes accidents or any incidents of damage that do not involve another vehicle.

Mandatory Vehicle Equipment List

Below is a list of equipment/supplies that should always be in the assigned vehicle.

Fire extinguisher with an ABC class rating, placed in cab of vehicle
Fire extinguisher with an ABC class rating, in vehicle 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 vehicle
Eye wash kit (check to ensure eye wash kit has not expired)
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 vehicle
Life Hammer, in cab of vehicle
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 and 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
Publication 4941, Truckers Bulletin, both English and Spanish versions
Form 9667, Sample Bottle Sealing 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 4564, Information Document Request
Letter 3918, Fuel Inspection Letter
Form 3210, Document Transmittal
Form 637, Application for Registration
Form 3244-A, Payment Posting Voucher
Form 8849, Claim for Refund of Excise Taxes

Steps to Excess and Dispose Fuel Sampling Equipment and Supplies

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  1. Step 1 - FMSS or GM notifies FCO/A the truck will be turned in.

  2. Step 2 - FCO/A lists the contents, usable items and quantities. The list of most likely property will be found in IRM 4.24.14.

  3. Step 3A- GM shares the list with group and solicits interest. GM will instruct FCO/A to send supplies and equipment to specific employees. The FCO/A will update the list as items are requested.

  4. Step 3B- GM expands solicitation to territory and other excise territory. GM will instruct FCO/A to send supplies and equipment to specific employees. The FCO/A will update the list as items are requested.

  5. Step 4 - FCO/A separates the consumable and non-consumable items. See the list below titled Examples of Consumable Items.

  6. Step 5 - GM makes reasonable efforts to retain the consumable items. Recommend group and TM secretaries consider items on-hand before ordering supplies.

  7. Step 6- FCO/A emails FMSS-HQ Property to arrange disposal of property. Provide the list to FMSS Property & Asset Management HQ.

  8. Step 7 - FCO/A coordinates with FMSS to excess or dispose of the items. The options will depend on the FCO/A locale, type of property and other factors.

  9. Goals of the Process:

    • Ensure the IRS adheres to Federal Management Regulations and IRM 1.14.4 guidance for the disposal of government property declared excess.

    • Establish uniform process for disposing of unneeded equipment and supplies.

    • Promote efficient use of government resources.

  10. Examples of Consumable Items

    • Nitrile gloves

    • Pipettes

    • Tubing and funnels

    • Garmin GPS unit

    • Sample bottles and caps

    • Shipping boxes for fuel samples

    • Form 9667 Sample bottle labels

    • Sample pumps

    • Hand cleaner, paper towels, hand wipes trash bags

    • First aid kits