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

(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 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 employees, GMs, and senior management officials understand and follow the technical guidance explained in this IRM.

(1) Authority – Physical examinations are conducted under 5 CFR 339, Medical Qualification Determinations:

• Subpart A – General,

• Subpart B – Medical Standards, Physical Requirements, and Medical Evaluation Programs, and

• Subpart C – Medical Examinations.

(2) 29 CFR 1910.1200(b)(1) 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, Specialty - Examination 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, Estate & Gift/Excise Tax Exam, is responsible for ensuring the procedures within this IRM are adhered to.

(4) The TMs, Excise Tax Examination, are responsible for ensuring that the GMs are aware and adhere to the procedures in this IRM.

(5) The GMs, Excise Tax Examination, are responsible for ensuring their employees adhere to the procedures in this IRM.

(6) The FCO and FCA groups are responsible for following all procedures in this IRM, as it pertains to fuel compliance safety, uniform, and motor vehicle requirements.

(1) The goal of this IRM is to provide guidance that will enable employees to properly conduct inspections in a safe environment, describe required PPE and mandatory attire, and to provide guidance as it pertains to motor vehicle management. Following this guidance will ensure employee’s safety and adherence to the motor vehicle requirements outlined in IRM 1.14.17, Motor Vehicle Fleet Management Program, and Treasury Directives 74-01 and 74-06.

(2) The effectiveness of employees 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

• Mileage log data entry analysis

• Annual motor vehicle operator training classes and certifications

(3) The GM conducts the following reviews:

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

• Mileage log - standard and comprehensive

• Work planning

(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.

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

(2) The following table contains the acronyms utilized throughout this IRM.

(1) A Safety Data Sheet (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 SDSs 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.

(1) A Fed-State Sampling Memorandum of Understanding (MOU) must 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.

(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.

(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.

(1) Nitrile gloves provide protection against skin contact with fuel products. The gloves must meet ANSI 105-2016, 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) Except for single use gloves, nitrile gloves may be worn while climbing vehicle ladders.

(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 hard hat must 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. When climbing a vehicle or tank.

2. When working on top of the vehicle or tank.

3. When safety regulations require headgear protection at an inspection site.

(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) 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 resistance, and the wearer is not protected at the point the alteration was made.

(9) The flame resistant clothing must 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.

(1) Safety shoes must always be worn by employees as an integral part of the official fuel compliance uniform. Safety shoes must be steel/composite.

(2) To be approved for use by field personnel, the safety shoes must meet the ASTM International standards F2412, Test Methods for Foot Protection and F2413-11, Specification for Performance Requirements for Foot Protection.

(3) Approved safety shoes must have:

• Slip-resistant soles,

• Notched heels not to exceed one inch for safe climbing, and

• Heels that are resistant to punctures to protect the feet from sharp objects.

(4) Approved safety shoes may not:

• Be made of canvas material, or

• Have leather soles.

(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.

(2) The high visibility safety vest must meet ANSI/International Safety Equipment Association (ISEA) 107-2020, American National Standard for High Visibility Safety Apparel and Headwear. The high visibility safety vest must be Class 2 or Class 3, orange or lime colored.

(3) Employees 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 employees.

(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 must be placed in both:

• The cab of the vehicle, and

• The vehicle bed.

(2) Employees are required to meet OSHA Standards 29 CFR 1910.157(e)(3) by conducting an annual maintenance check for the fire extinguisher(s) in their assigned vehicle to ensure the fire extinguisher has not expired and is in working condition. This annual maintenance check should be documented on the mileage log.

(3) Employees are required to meet OSHA Standards 29 CFR 1910.157(e)(2) by conducting a monthly visual inspection for the fire extinguisher(s). This monthly visual inspection should be documented on the mileage log.

(4) These units are designed for, and intended to, combat small fires.

(5) 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.

(6) Training to use a portable fire extinguisher is required by FMSS annually. ITM contains a course, Portable Fire Extinguishers 2.0, that may be completed to meet this requirement.

(1) Employees 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 employees to make sure the spill kit is in their vehicle, 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 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 employees familiarize themselves with local and state hazardous waste program regulations.

(1) Each vehicle 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 must 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 employees for any purpose.

(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 using the safety cones.

(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 employees 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 regarding warranty provisions. See IRM 4.24.14.10.3.1.

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 employees use the government vehicle in an authorized manner and adhere to the record keeping requirements and conduct a physical inspection of the vehicle completing the Vehicle Inspection Checklist notating any damage to the vehicle. For more detailed guidance, refer to FCO/A Employee Home Page - Home (sharepoint.com).

9. Ensure all employees take the mandatory training as defined in IRM 4.24.14.10.2.

10. Obtain signed Home-to-Work Certifications annually from all employees who have been granted Home-to-Work authority. The certification form must 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 following:

• Vehicle(s) VIN(s) involved

• Field personnel involved

• Reason for the reassignment

• Proposed effective date

(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 Home Page - Home (sharepoint.com). 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 ensure:

1. The mileage log is completed timely, as required by IRM 4.24.14.10.2 below.

2. 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. Receipts are properly uploaded and documented appropriately.

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

5. Purchase receipts match the amounts recorded in the log.

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

7. 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 must be recorded in the log).

(5) If the standard review identifies potential discrepancies or errors, the GM must 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 GM manager must document accordingly and notify the TM.

(6) A comprehensive review of mileage logs will be conducted twice a year on employees 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 must 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 employees were 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 4.24.14.10.2 below.

(7) The GM shall maintain a record of each comprehensive review on the 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 employees is not complete or there are discrepancies, then the GM must contact the employee 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.

(1) Employees are responsible for the use and care of the government vehicle and the associated equipment while the vehicle is assigned.

(2) Employees are required to follow the requirements in IRM 1.14.7. Employees must provide the GM with acknowledgement of receipt of a copy of IRM 1.14.7.

(3) Employees must maintain a valid driver's license to operate the government vehicle and must notify the GM promptly if the employee’s license is suspended, revoked, or expired.

(4) Employees will self-certify on the 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 must occur during the month of January.

(5) The employee is responsible for completing the training as described in IRM 1.14.7.2.8.1, 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) Employees are responsible for completing the Excise FCO/FCA Fleet Vehicle training, annually.

(7) Employees must wear the official uniform while operating the assigned vehicle. See IRM 4.24.14.9 for exceptions.

(8) Employees must use the 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, starting and ending location.

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

5. Record the purpose of vehicle use, i.e., inspections, maintenance.

6. Record the daily ending odometer reading.

7. Record commuting use and reason for such use.

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

9. Record the use of the fleet credit card and upload any gas purchase or maintenance receipts. This includes the cost of the fuel, gallons purchased, whether E85 was purchased, and the cost and description of other fleet card purchases.

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

10. Record the license plate and update if the vehicle is reassigned.

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

(10) The vehicle license plate must be input on the mileage log at the beginning of each month.

(11) 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.

(12) Employees 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.

(13) Employees must contact the GM if a required vehicle service or repair is not covered by warranty or a service plan.

(14) 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.

(15) 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 must contact the GM if unsure whether use of the vehicle is authorized.

(16) Use of the government vehicle is required when obtaining and transporting fuel and fuel sampling supplies. There is no circumstance in which an employee’s private vehicle may be used for these functions.

(1) Employees 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 must be used only for the vehicle identified on the card.

(3) For direction and guidance regarding fuel, maintenance, and repair of the GSA vehicle refer to IRM 1.14.7, Treasury Directive 74-01, and the GSA Fleet Card website.

(4) When purchasing fuel at the pump, employees 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.

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

(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.

   Note: 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) Employees must 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, employees must record "E85" on the receipt.

(7) If the vehicle is equipped to use E85 and E85 is not purchased, employees must explain on the fuel receipt and in the mileage log why the alternative fuel was not purchased.