CHAPTER 400 - INVESTIGATIONS

**(400)-110** **[Government Vehicles]{.underline}**

110.1 [Overview.]{.underline}

This section provides procedures for use of TIGTA Office of
Investigations (OI) Government Owned Vehicles (GOV) and includes the
following information:

-   [Definitions and Rules](#DefinitionsRulesResponsibilities)

-   [GOV Responsibilities and
    Oversight](#ManagementOfGOVResponsibilities)

-   [Types of GOVs](#TypesofGOVs)

-   [Vehicle Distribution](#VehicleDistribution)

-   [Vehicle Purchase and Registration](#VehiclePurchase)

-   [Vehicle Emergency Warning Devices](#VehicleEmergencyWarningDevices)

-   [Operation of GOVs](#OperationOfGOVs)

-   [Home-to-Work (HTW) and Work-to-Home (WTH) Use](#HTWandWTH)

-   [Emergency Driving](#EmegencyDriving)

-   [Prohibited GOV Uses](#ProhibitedGOVUses)

-   [Alcohol Policy](#AlcoholPolicy)

-   [Vehicle Parking and Security](#VehicleParkingSecurity)

-   [Vehicle Inspection and Maintenance](#VehicleInspectionMaintenance)

-   [Vehicle Expenses](#VehicleExpenses)

-   [Vehicle Repairs](#VehicleRepairs)

-   [Vehicle Use Reports](#VehicleUseReports)

-   [Accident Response and Reporting
    Requirements](#AccidentResponseAndReporting)

-   [Excessing GOVs](#ExcessingGOVs)

110.1.1 [Acronyms
Table.](http://web.tigta.treas.gov/IMDS/chapter400-inv/acronyms-table/acronyms-table.doc#AcronymsTable)

110.2 []{#DefinitionsRulesResponsibilities .anchor}[Definitions and
Rules.]{.underline}

Government vehicles include:

-   GOV\'s

-   Government leased vehicles

-   Seized vehicles

The use of GOV's is regulated by [31 U.S.C.
1344](http://www4.law.cornell.edu/uscode/31/1344.html). The use of a GOV
for non-official business is prohibited. See text
[110.11](#ProhibitedGOVUses) of this section for prohibited uses and
penalties.

110.3 []{#ManagementOfGOVResponsibilities .anchor}[GOV Responsibilities
and Oversight.]{.underline}

110.3.1 [Employee Responsibilities.]{.underline} Before using a GOV,
each TIGTA OI employee is responsible for knowing and complying with all
Federal rules and regulations, Treasury and TIGTA policies, and all
state and local motor vehicle laws as follows:

-   Federal rules and regulations- Refer to the Code of Federal
    Regulations (CFR) as set forth in [Title 41, CFR, Chapter
    102](http://www.access.gpo.gov/nara/cfr/waisidx_00/41cfrv3_00.html),
    Part 102-34, [Title 5, CFR, Chapter
    1,](http://www.access.gpo.gov/nara/cfr/waisidx_07/5cfr930_07.html)
    Part 930, Subpart A, and [Executive Order
    13043](http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=1997_register&docid=fr18ap97-146.pdf);

-   Treasury policies - Refer to [Treasury Directive
    74-01](http://www.treas.gov/regs/td74-01.htm) and [Treasury
    Directive 74-06](http://www.treas.gov/regs/td74-06.htm); and

-   OI policies included in this chapter.

110.3.2 [Supervisor Responsibilities.]{.underline} Before providing
authorization for an OI employee to operate a GOV, the Assistant Special
Agent-in-Charge (ASAC) authorizing the GOV use, must ensure that the OI
employee:

-   Possesses a valid driver's license from one of the 50 States, the
    District of Columbia, or Puerto Rico, where the OI employee is
    domiciled, and for the type/class of vehicle the OI employee is
    being assigned;

-   Is familiar with Treasury and TIGTA policies for vehicle operation;
    and

-   Is instructed that the vehicle under the employee's control will be
    used only for the purpose intended (official business) and in
    conformity with Government-wide, Department of the Treasury and
    TIGTA policies and regulations.

The ASAC must review with each OI employee who operates a GOV, their
responsibility to:

-   Review the procedures for emergency driving;

-   Practice the rules of safe driving, including the mandatory use of a
    seat belt. See [Chapter 600, Section
    40.5.16](http://web.tigta.treas.gov/IMDS/opmanual-toc_600.htm) of
    the TIGTA Operations Manual for more information on use of a seat
    belt;

-   Periodically check the vehicle for safety hazards;

-   Follow recommended preventative maintenance procedures; and

-   Possess a valid driver's license from one of the 50 States, the
    District of Columbia, or Puerto Rico, where the OI employee is
    domiciled, and for the type/class of vehicle being operated.

The ASAC will ensure that each OI employee who operates a GOV:

-   Complies with Treasury and OI policies;

-   Reports Home-to-Work (HTW), Work-to-Home (WTH), and Extraordinary
    Use using the Property Module (PPM) Vehicle Mileage and Maintenance
    program within the Performance and Results Information System
    (PARIS);

-   Completes a monthly PPM Agent Review Report for his/her assigned
    vehicle, if authorized HTW use of a GOV. The ASAC must review the
    PPM Agent Review Report each month and rescind HTW authorization
    when transportation is no longer essential to the safe and efficient
    performance of intelligence, protective services, and/or criminal
    enforcement duties. See [110.9](#HTWandWTH) of this section for
    further information on HTW;

-   Follows and completes the maintenance plan; and

-   Possesses a valid driver's license from one of the 50 States, the
    District of Columbia, or Puerto Rico, where the OI employee is
    domiciled, and for the type/class of vehicle the OI employee
    operates. The ASAC must review each OI employee's driver's license
    at their mid-year and final year performance appraisal reviews, and
    advise the SAC of any OI employee that is not in compliance with
    these requirements. The SAC will document all instances of
    non-compliance and corrective action taken, in his/her annual
    Accountable Properties certification. See Section 20.9 of this
    chapter for mandatory driver's license requirement for SAs.

110.3.3 [Division Office Oversight.]{.underline} Each Special
Agent-in-Charge (SAC) will designate a vehicle coordinator for the
division to ensure that the division:

-   Maintains accurate monthly PPM Agent Review Reports;

-   Maintains control over vehicle use, assignments, transfers, and
    disposals;

-   Follows a maintenance program;

-   Makes required administrative reports to Technical and Firearms
    Support Division (TFSD), including the annual certification of
    vehicles assigned to the division;

-   Compiles data for the submission of the required annual
    certification of the condition of the vehicles;

-   Reconciles PPM Agent Review Reports with GOV fleet credit card
    statements. PPM Agent Review Reports must be completed, reviewed,
    reconciled, and approved within 10 days after the 8^th^ of each
    month or CitiDirect will automatically submit and close the
    statement;

-   Coordinates the assignment and usage of GOV fleet credit cards for
    each vehicle; and

-   Maintains a separate file/folder for each vehicle. This file must
    contain all pertinent records for the vehicle, including
    registration and title information, PPM Agent Review Reports, fleet
    credit card statements, maintenance records, and vehicle accident
    reports.

> []{.mark}

110.3.4 [Headquarters Office Oversight.]{.underline} TFSD provides
oversight of the field divisions' use of vehicles and the vehicle
program by conducting the following activities:

-   Represents OI relative to vehicle policy issues with the Treasury
    Department;

-   Communicates Treasury Directives and policy to the divisions;

-   Manages the vehicle procurement budget;

-   Coordinates the purchase of vehicles with GSA;

-   Provides oversight of the Citibank Fleet Card Program;

-   Provides oversight of disposal and resales of vehicles in
    coordination with the field divisions and the TIGTA Office of
    Management Services (OMS);

-   Provides oversight of Annual and Monthly administrative reports; and

-   Receives and maintains copies of accident reports and serves in an
    advisory capacity to TIGTA Counsel and the Board of Survey regarding
    the cost effectiveness of major vehicle repairs.

TFSD is responsible for administering the PPM Vehicle Mileage and
Maintenance program.

110.4 []{#TypesofGOVs .anchor}[Types of Government Owned
Vehicles.]{.underline}

OI utilizes the following types of GOVs:

-   Enforcement vehicles;

-   Surveillance vehicles;

-   Utility vehicles;

-   Fleet pool vehicles;

-   Seized vehicles; and

-   Undercover (UC) vehicles.

Only two types of vehicles are identified in the PPM vehicle module:
Fleet and Surveillance.

OI utilizes vehicles leased from GSA or commercial leasing firms for
non-law enforcement personnel.

In addition to GOVs, special agents (SA) and investigative specialists,
with proper management approval, may utilize vehicles that are
personally owned, with mileage being paid to the employee or vehicles
personally rented for official business. See appropriate GSA and
Treasury guidance concerning the use of such vehicles.

110.4.1 [Enforcement Vehicles.]{.underline} An OI enforcement vehicle is
a vehicle equipped with certain extra accessories and emergency
equipment to:

-   Maximize its law enforcement capabilities; and

-   Help prevent it from being readily recognized as a GOV.

Law enforcement communication radios are added for safety and
enforcement duties.

Vehicle emergency warning devices are added for the safety of the OI
employees and the general public during the performance of certain types
of driving. Installation of emergency warning devices must meet, but not
exceed, state requirements for identifying law enforcement vehicles. The
ASAC-TFSD must approve requests for installation of emergency equipment
exceeding state requirements.

**Note:** Only Series 1811 employees, who have specific law enforcement
training and authorization, may participate in driving that requires the
use of vehicle emergency warning devices. Vehicle emergency warning
devices may only be installed and utilized on OI enforcement and utility
vehicles.

110.4.2 [Surveillance Vehicles.]{.underline} An OI surveillance vehicle
is a standard van, light duty truck, recreation or utility vehicle that
has been permanently equipped with, or fitted with, a system containing
specific electronic equipment and mechanical features including
surveillance and photography/video/audio equipment used to support
evidence gathering during investigations. Surveillance vehicles are
geographically assigned nationwide to meet OI's operational needs.
Generally, each field division is assigned a surveillance vehicle, which
is not counted as part of the field division's authorized fleet of
vehicles, but must be reported monthly in a PPM Agent Review Report. The
costs associated with the purchase of gas, oil and general vehicle
maintenance and secure storage for surveillance vehicles are paid by the
division to which the vehicle is assigned. TFSD has responsibility for
repairs and maintenance of the vehicle's "on-board" surveillance
systems. Decisions about the number and location of surveillance
vehicles are made by the SAC-TFSD based on the investigative needs and
the overall availability of such surveillance vehicles.

Surveillance vehicles, when not in use:

-   Must be maintained in a secure storage area or facility; and

-   Should be made accessible to dedicated electrical power sources in
    order to maintain internal battery systems. This procedure will
    ensure operational reliability and readiness.

Surveillance vehicles must not be assigned to OI employees in lieu of a
standard enforcement fleet vehicle due to the following:

-   Security of complex and sensitive equipment;

-   Cost of the vehicle and equipment;

-   Covert nature of the vehicle; and

-   Not an authorized vehicle for continuous HTW/WTH use.

**Note:** Surveillance vehicles must be properly maintained to ensure
the readiness for unexpected investigative operations. Technical
Services Officers (TSO) and Division Technical SAs are responsible for
the maintenance and readiness of surveillance vehicles. TSOs are
responsible for completing the monthly PPM Agent Review Reports for the
surveillance vehicles under their care.

110.4.3 [Utility Vehicles.]{.underline} An OI utility vehicle is a
standard van, light duty truck, recreation or utility vehicle. OI
maintains and uses a limited number of utility vehicles in lieu of
enforcement vehicles for special purposes or assignments as needed. The
appropriate SAC assigns responsibility for completing monthly PPM Agent
Review Reports. The SAC may temporarily approve use of utility vehicles
for HTW and WTH transportation on an individual as-needed basis, but
only when management deems it essential for the safe and efficient
performance of mission related criminal law enforcement duties.

110.4.4 [Fleet Pool Vehicles.]{.underline} OI's fleet pools consist of
enforcement or utility vehicles maintained by a division in lieu of
assigned enforcement vehicles. The number of vehicles assigned to a
division fleet pool must be kept to the minimum number required for
official business and transportation. Unassigned fleet pool vehicles are
assigned to the SAC. The SAC assigns responsibility for completing
monthly PPM Agent Review Reports.

110.4.5 [Seized Vehicles.]{.underline} A seized vehicle may be added to
OI\'s vehicle fleet if it meets the following conditions:

-   The vehicle meets the requirements contained in [Treasury Directive
    74-01](http://www.treas.gov/regs/td74-01.htm);

-   The vehicle meets the needs of OI\'s mission;

-   Title to the vehicle must be unencumbered by liens or judgments;

-   The cost estimate to put the vehicle into service is less than 25
    percent of the vehicle\'s market value;

-   The vehicle is less than three model years old; and

-   The vehicle has less than 40,000 miles.

Seized vehicles added to OI's fleet should be recorded in the vehicle
inventory module in PPM. The cost should be the fair market value at the
date of seizure and must be documented (e.g., Kelly Blue book, CarMax)
in the vehicle file. The useful life in months should be estimated based
on the vehicle model year and TIGTA's standard of 72 months for new
vehicles. The Acquisition field in PPM should state "Seized" and the
acquisition date should be date that the vehicle is placed into service.
A fixed asset profile for the vehicle should be prepared indicating the
vehicle is capitalized. In addition, TFSD should be notified that a
seized vehicle has been forfeited and is being retained by TIGTA. A copy
of the documentation supporting the fair market value (cost entered into
PPM Vehicle Inventory module) must be sent to TFSD.

110.4.6 [Undercover Vehicles.]{.underline} UC vehicles are
geographically assigned nationwide to meet OI\'s operational
investigative needs. Use UC vehicles only for UC purposes and not in
lieu of enforcement vehicles. UC vehicles are generally seized or leased
and are as follows:

-   Luxury vehicles;

-   Foreign vehicles;

-   Utility vehicles; or

-   Sport vehicles.

UC vehicles are not counted as part of the assigned field division's
authorized fleet of vehicles, but they must be reported monthly in a PPM
Agent Review Report. Divisional Technical Agents (DTA) are responsible
for UC vehicles and must advise TFSD and the National Investigative
Operations Coordinator (NIOC) before acquiring, transferring or
disposing of UC vehicles.

Contact TFSD for authorization to install covert video or audio
equipment in UC vehicles.

110.4.7 [GSA Leased Vehicles.]{.underline} Divisions may lease GSA owned
vehicles for non-law enforcement personnel, if such use is justified.
Contact the National Motor Vehicle Coordinator (NMVC) at TFSD for
information concerning the process for leasing GSA owned vehicles.

110.5 []{#VehicleDistribution .anchor}[Vehicle
Distribution.]{.underline}

OI establishes an authorized number of vehicles based on need. The need
is determined by the number of HTW and WTH authorizations, and the total
number of Series 1811 and 1801 positions provided these authorizations.
Procurement and distribution of new vehicles is based on budget
constraints and the number, condition, and age of the existing fleet.

110.6 []{#VehiclePurchase .anchor}[Vehicle Purchase and
Registration.]{.underline}

Congress authorizes a maximum number of new enforcement vehicles that
TIGTA may procure each year. TFSD purchases the vehicles through GSA to
replace vehicles meeting GSA\'s and TIGTA's age and mileage standards
and as needed to increase the fleet size.

TFSD advises each division of the total number and types of vehicles
that will be made available to them each year. Each division selects
vehicles according to its needs, within the overall limitations imposed.
The SAC-TFSD prepares a memorandum regarding the procurement of new
enforcement vehicles for submission to the Department of the Treasury,
by February 15^th^ of each calendar year.

110.6.1 [Certificate of Origin.]{.underline} TFSD's NMVC notifies each
division's vehicle coordinator of the expected delivery date for new
GOVs via an electronic Motor Vehicle Delivery Order for GSA.

At the time of delivery, TFSD sends an e-mail to the office
manager/motor vehicle coordinator informing them of the arrival of a
vehicle. The e-mail provides the name of the dealership and contact name
and number. The original Certificate of Origin is mailed to the division
and retained with the vehicle file.

The division will make necessary copies of the Certificate of Origin and
present the original form to the dealer to verify ownership at the time
the new vehicle is picked up.

The division must ensure that the new vehicle received is the correct
vehicle, with the correct options, ordered by/for your office via the
Certificate of Origin. If there is a discrepancy, do not take delivery.
Notify the NMVC so that GSA and the automobile manufacturer's
representative can be contacted for a resolution to the discrepancy.

Accepting delivery of a vehicle not designated for OI is an unauthorized
procurement. This will possibly subject OI and the person accepting the
vehicle to civil penalties.

110.6.2 [Registration and License Plates.]{.underline} The registration
of all OI enforcement vehicles will be standardized at the time of their
renewal. The original Certificate of Origin may be required in order to
register the vehicle. All vehicle registrations will follow the format
listed below:

Line 1. United States Department of the Treasury

Line 2. Office of Treasury Inspector General for Tax Administration (or
TIGTA)

> Line 3. Division or Post of Duty (POD) address where vehicle is
> assigned

Vehicles may still be registered using fictitious names and addresses,
depending upon the procedures utilized by the various state motor
vehicle administrations. However, any backup documentation generated,
must still contain the above captioned information and addresses.

Each division should contact the appropriate state department of motor
vehicles to arrange to register and obtain license plates for
enforcement vehicles using fictitious names and addresses. TFSD
maintains a copy of a National Automobile Dealers Association (NADA)
Title and Registration Textbook that includes summaries of procedures,
regulations and fees for all states and the District of Columbia.
Contact the NMVC if assistance is needed.

110.7 []{#VehicleEmergencyWarningDevices .anchor}[Vehicle Emergency
Warning Devices.]{.underline}

Vehicle emergency warning devices are concealed electronic sirens and
law enforcement emergency warning lights installed on OI law enforcement
vehicles.

ASACs are responsible for assessing the need for vehicle emergency
warning devices and certifying that they conform to local ordinances and
state laws for emergency vehicle operations. Headlights should be used
with emergency warning devices.

TFSD must approve the purchase and installation of standard electronic
sirens and law enforcement emergency warning lights. Electronic sirens
and public address systems are available as a basic component for law
enforcement two-way radios.

A request should be routed through the DTA to TFSD using TIGTA OMS
[Request for Procurement
Form](../../../../../../../../C:/Program%20Files/Microsoft%20Office/Templates/TIGTA/Mgmt%20Services%20Forms/Request%20for%20Procurement.dot).
All requests must include the following:

-   Type of equipment requested;

-   Identification of the vehicle(s) on which the equipment will be
    installed;

-   Equipment required per state regulation for identification as a law
    enforcement vehicle; and

-   Cost of installation.

**Note:** These costs will be paid with enforcement funds controlled by
TFSD.

110.7.1 [Portable Emergency Beacon Lights.]{.underline} Portable
emergency beacon lights have blue, red, or blue and red lenses, and
magnets for temporary use on the top of the vehicle or the dashboard.
The beacon lights can be enhanced with the addition of a visor light
system.

Portable emergency beacon lights may be used in addition to vehicle
emergency warning devices to identify the vehicle as an OI law
enforcement vehicle and:

-   To notify motorists, pedestrians, and other LEO's that the OI law
    enforcement vehicle is being used for an official activity, such as
    an emergency response or protection of a dignitary;

-   To provide for the safety of the general public by using the parked
    OI law enforcement vehicle as a crowd or vehicle barrier; and

-   To allow for parking in law enforcement only parking areas.

The division offices must contact TFSD to acquire portable emergency
beacon lights.

110.8 []{#OperationOfGOVs .anchor}[Operation of GOVs.]{.underline}

Approved uses of GOVs are detailed in the following:

-   [41 CFR
    101-6.4](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=101-6&SECTION=400&YEAR=2000&TYPE=TEXT)

-   [Treasury Directive 74-06](http://www.treas.gov/regs/td74-06.htm)
    and [Treasury Directive
    74-01](http://www.treas.gov/regs/td74-01.htm)

-   [31 U.S.C. 1344](http://www4.law.cornell.edu/uscode/31/1344.html)

-   [26 U.S.C. 61](http://www4.law.cornell.edu/uscode/26/61.html) and
    [26 U.S.C. 132(f)](http://www4.law.cornell.edu/uscode/26/132.html)

-   [26 CFR
    1.61-21](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=26&PART=1&SECTION=61-21&YEAR=2000&TYPE=TEXT)

-   [26 CFR
    1.132-5](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=26&PART=1&SECTION=132-5&YEAR=2000&TYPE=TEXT)

At a minimum, an OI employee must possess a valid driver's license and
have verbal authorization from management prior to using a GOV.
Generally, only 1811 Series SA\'s and 1801 Series Investigative
Specialists will use OI law enforcement and surveillance vehicles.

**Note**: The ASAC or higher-level management official may authorize use
of an OI vehicle by other OI employees, when necessary.

Only persons deemed essential to the completion of OI\'s mission may be
passengers in GOVs. These passengers are generally limited to:

-   OI or IRS officials, employees and family members that are the
    subjects of protection details;

-   Federal, state and local officials; and

-   Persons providing official assistance.

TIGTA personnel are cautioned that the negligent use, operation or
damage of a GOV may result in disciplinary action. See [Chapter 600,
Section 70.8, Employee
Relations](../../../../../../../../I:/chapter600-ms/600-70/chapter600-70-8.doc),
and [Exhibit (600)-70.3, Guideline of Offenses and
Penalties](../../../../../../../../G:/chapter600-ms/600-exhibits/exhibit600-70-3.doc)
for additional information.

110.9 []{#HTWandWTH .anchor}[Home-to-Work and Work-to-Home
Use.]{.underline}

[31 U.S.C. 1344](http://www4.law.cornell.edu/uscode/31/1344.html),
[Treasury Directive 74-06](http://www.treas.gov/regs/td74-06.htm), and
OI HTW determinations, control approved use of GOVs for HTW and WTH.

TIGTA's Request for HTW Authorization was submitted to the Department of
the Treasury and was approved by the Secretary. The basis for TIGTA's
Request for HTW Authorization is:

-   TIGTA employs law enforcement personnel for whom the use of
    Government owned passenger carriers between their residences and
    various other locations is essential to the safe and efficient
    performance of intelligence, protective services, or criminal law
    enforcement duties;

-   The use of GOVs for HTW transportation is necessary to TIGTA mission
    requirements; and

-   No HTW transportation would be solely or principally for the comfort
    or convenience of an officer or employee.

Authorization determinations are based on a review of the positions and
the roles of TIGTA law enforcement personnel (SAs and Investigative
Specialists).

Continuous HTW authorizations have been approved for SA and
Investigative Specialist positions that have investigative
responsibilities, directly support investigations, or manage these
investigative and support operations.

SAs that occupy staff positions at Headquarters and do not provide
direct support to field investigations and senior management, do not
have continuous HTW authorization. These SAs and senior management
officials may be temporarily approved for HTW transportation on an
individual as-needed basis, but only when management deems it essential
for the safe and efficient performance of mission related criminal law
enforcement duties. Temporary HTW authorization is dependent upon the
needs of a particular assignment. Continuous authorization may be issued
to Headquarters personnel when necessitated by their duties.

HTW transportation in a GOV is approved *on a case-by-case basis,*
whether under a continuous or temporary authorization. Supervisors must
review PPM Agent Review Reports on a monthly basis and rescind HTW
authorization when the transportation is no longer essential to the safe
and efficient performance of intelligence, protective services, and/or
criminal law enforcement duties.

When a SAC determines to prohibit a SA from carrying a firearm, the SAC
will also determine whether the circumstances warrant rescinding the
SA's authorization for HTW transportation in a GOV. In making this
determination, the SAC will consult with the appropriate Assistant
Inspector General for Investigations (AIGI). Authorization will be
rescinded if the SA's use of a GOV for HTW transportation is no longer
essential to the safe and efficient performance of intelligence,
protective services, and/or criminal law enforcement duties.

110.10 []{#EmegencyDriving .anchor}[Emergency Driving.]{.underline}

Emergency driving is defined as the use of a TIGTA law enforcement
vehicle by an SA deliberately violating the posted legal speed limit and
traffic laws for one or more of the following purposes:

-   Following a suspect vehicle to make an apprehension;

-   Conducting surveillance; or

-   Responding to other exigent circumstances.

Emergency driving is prohibited except when the SA reasonably believes
that the seriousness of the emergency outweighs the danger created by
such driving. When engaged in emergency driving, SAs must continually
reevaluate the need to engage in such driving when balanced against
safety considerations.

SAs are responsible for knowing and complying with the appropriate state
emergency driving guidelines and requirements applicable to that
state\'s law enforcement officials.

SAs must use appropriate vehicle emergency warning devices and
headlights when appropriate during emergency driving.

**Note:** Discontinuing emergency driving for safety concerns is always
an approved action.

110.10.1 [Facts to Consider.]{.underline} When balancing the need for
emergency driving with safety considerations, SAs should consider all
relevant factors, including but not limited to:

-   The nature of the emergency;

-   The imminent danger to public safety if a suspect is not
    apprehended;

-   The seriousness of the offense;

-   The probability of apprehending a suspect at a later time;

-   The location, weather, speed, traffic and road conditions;

-   The time of day;

-   The presence of pedestrians;

-   The officer\'s driving abilities;

-   The condition of all vehicles;

-   The availability of emergency equipment;

-   The availability of assistance from uniformed police officers in
    marked police vehicles; and

-   The possibility of alternative courses of action.

110.10.2 [Decision to Engage/Terminate Emergency Driving.]{.underline}
The determination of whether to engage in or terminate emergency driving
shall be made by the SA or his/her superiors in accordance with TIGTA\'s
policy and procedures.

110.10.3 [Offensive Tactics.]{.underline} In some circumstances,
offensive tactics may constitute the use of deadly force. See [Section
120.5](../../400-120/chapter400-120.doc#DeadlyForce) of this chapter for
the policy on the Use of Deadly Force.

110.10.4 [Other Agencies.]{.underline} When planning a Treasury-led
joint operation involving other Federal, state, or local law enforcement
agencies, each participant will be informed of this policy and that this
policy will be controlling.

110.10.5 [Felony Car Stop.]{.underline} A felony car stop is an attempt
by an SA, in the course of official business, to use a TIGTA law
enforcement vehicle to stop a vehicle by using appropriate vehicle
emergency warning devices. If the violator disregards attempts to stop
him/her and attempts to flee, the SA is prohibited from engaging in
emergency driving unless the SA reasonably believes that the failure to
engage in emergency driving poses an immediate threat of loss of life or
serious bodily injury to the SA or another person.

Intentional contact between a TIGTA law enforcement vehicle and any
vehicle attempting to leave the scene and attempts to force the fleeing
vehicle off the road are generally prohibited. Such actions are only
allowed if the SA reasonably believes that the failure to engage in them
poses an immediate threat of loss of life or serious bodily injury to
the SA or another person.

**Note:** Discontinuing an attempted felony car stop for safety concerns
is always an approved action*.*

110.11 []{#ProhibitedGOVUses .anchor}[Prohibited GOV Uses.]{.underline}

A GOV may be used only for official business. Use of a GOV for
non-official business is prohibited, and will result in disciplinary
action.

OI employees may not transport dependents or other unofficial personnel
in GOVs. Passengers in GOVs must be on official business.

In accordance with [31 U.S.C. §
1349](http://www4.law.cornell.edu/uscode/31/1349.html), any employee who
willfully misuses a GOV or leased government vehicle shall be suspended
a minimum of 30 days, or if circumstances warrant, suspended for a
longer period and/or removed from office. Any misuse that does not rise
to a violation of [31 U.S.C. §
1349](http://www4.law.cornell.edu/uscode/31/1349.html) will result in
other disciplinary action.

110.12 []{#AlcoholPolicy .anchor}[Alcohol Policy.]{.underline}

Do not consume alcoholic beverages or other intoxicants and operate any
type of GOV (i.e., government owned or government leased, or any vehicle
used to perform official business). OI employees who have consumed
alcohol while in an off-duty status may not operate the GOV until such
time that the employee is no longer under the influence of alcohol and
is able to safely and effectively operate the GOV.

Any employee determined to have operated such vehicles while impaired,
or while above the legal blood alcohol limit, whether or not they are
subsequently convicted for a Driving While Intoxicated or Driving Under
the Influence charge, at a minimum, will be suspended for not less than
30 days.

110.13 []{#VehicleParkingSecurity .anchor}[Vehicle Parking and
Security.]{.underline}

Employees assigned or using GOVs are expected to exercise reasonable and
prudent care as follows.

-   Avoid parking in high crime areas when possible;

-   Remove any high value items from the vehicle;

-   Remove sensitive equipment, files and firearms; and

```{=html}
<!-- -->
```
-   Always lock the vehicle doors.

The division may install vehicle security devices or systems if the
vehicle is assigned to a high crime area. These considerations must be
made when ordering vehicles to reduce manufacturer\'s after market costs
and charges. These security systems include:

-   Alarm systems;

-   Steering wheel locks; and

-   Ignition cutout switches.

Except in rare circumstances, appropriation laws prohibit TIGTA from
paying or reimbursing employees for traffic violations (both parking and
moving violations). Where the violation occurred as a necessary part of
an official investigation, payment or reimbursement may be permissible.
For authorization to reimburse an employee for traffic violations, the
appropriate SAC must submit a memorandum to the DIGI through the
appropriate AIGI explaining why the violation was vital to the conduct
of the official investigation. The DIGI's written approval and ticket
payment receipt will be attached to the travel voucher.

110.14 []{#VehicleInspectionMaintenance .anchor}[Vehicle Inspection and
Maintenance.]{.underline}

Each division must establish and follow a scheduled maintenance program
to service and inspect vehicles as required by GSA. Each division must
maintain a record of all inspections and maintenance conducted on
vehicles. See [FMR
102-34.285](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=102-34&SECTION=285&YEAR=2000&TYPE=TEXT)
and [FMR
102-34.290](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=102-34&SECTION=290&YEAR=2000&TYPE=TEXT).

This ensures that each OI vehicle:

-   Meets manufacturer warranty requirements;

-   Is safe and in economical operating condition throughout the period
    of use;

-   Meets established Federal, state, and local emission standards; and

-   Meets established state inspection requirements.

All fleet vehicles should be maintained in accordance with the
manufacturer\'s recommended schedules and specifications, unless local
operating conditions require more frequent service. As a general rule
for fleet vehicles, oil changes must be conducted no later than 5,000
miles or six months.

TIGTA supports the Federal government's preference program for products
that are recycled or contain recovered material. See [Executive Order
13101](http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=1998_register&docid=fr16se98-113.pdf)
for additional information. Fleet cardholders are encouraged to buy
recycled products if the product meets the user\'s needs, the price is
reasonable, and it can be reasonably obtained in the timeframe needed.
The Environmental Protection Agency (EPA) has designated the following
as products to buy with recovered material, where practical:

-   Engine coolants;

-   Retread tires; and

-   Re-refined lubricating oils.

When vehicles are being serviced, recycled engine coolants, retread
tires, and/or re-refined lubricating oils should be requested, if
available. The respective receipt and/or work ticket should be annotated
if a recycled purchase is made.

110.15 []{#VehicleExpenses .anchor}[GOV Expenses.]{.underline}

OI personnel will use the U.S. Government commercially contracted fleet
credit card for GOV-related expenses up to \$2,500 per purchase with a
total purchase limit of \$3,000 monthly. These purchases include, but
are not limited to:

-   Gasoline;

-   Oil;

-   Car wash;

-   Tire repair or replacement;

-   Replacement of wiper blades;

-   Battery replacement; and

-   Minor repairs (with appropriate management approval).

OI personnel making a purchase should ensure that the credit card
receipt is properly completed with the following information:

-   Vehicle license plate number;

-   Price of gasoline per gallon;

-   Number of gallons;

-   Total cost;

-   Date of purchase;

-   Type of minor maintenance, service, or repair made; and

-   Type of vehicle part procured.

**Note:** Fuel, maintenance costs, and repairs must be separated and
properly identified on the monthly PPM Agent Review Report to meet
Treasury and GSA reporting requirements*.*

In accordance with the fleet card regulations, prior to beginning any
transaction, the OI employee should ensure that the merchant/vendor will
accept the fleet card. In extremely rare emergency circumstances, an OI
employee may need to make a purchase at a merchant that does not accept
the fleet card. In these extremely rare instances, the normal internal
control procedures may be overridden. However, the employee must inform
their immediate supervisor and, if during normal business hours, also
attempt to obtain approval of the appropriate SAC. The employee may file
a travel voucher to obtain reimbursement and must ensure the expenses
are coded to the appropriate accounting Budget Object Class (BOC). The
SAC's written approval should be attached to the travel voucher prior to
submitting the voucher for the supervisor's approval. The appropriate
BOC and an explanation must be entered into the comments section of the
voucher. Additionally, the expense should be recorded in PPM and the
appropriate divisional vehicle coordinator notified since this will
create a reconciling item on the Citibank reconciliation. Failure to
follow these procedures may result in the OI employee not being
reimbursed and/or disciplinary action.

110.16 []{#VehicleRepairs .anchor}[Vehicle Repairs.]{.underline}

The SAC must approve repairs of \$2,500 or less. The SAC must document
the repair approval in an email message and forward the approval email
to the requesting SA and the Office Manager.

TFSD must approve repairs over \$2,500. TFSD must document the repair
approval in an email message and forward it to the SAC of the requesting
Division. The SAC must forward the TFSD approval email to the requesting
SA and the Office Manager.

Procedures for repairs over \$2,500 include the following:

-   Obtain three estimates;

-   Contact TFSD for approval. After the purchase order is awarded
    through a procurement by Bureau of Public Debt (BPD), the repair may
    be completed; and

-   Attach a copy of the approval email, estimates, repair receipts,
    etc., to the monthly PPM Agent Review Report.

**Warning:** Work initiated prior to the award of a requisition to a
vendor may be an unauthorized procurement, and may subject TIGTA OI and
the individual employee to civil penalties.

110.17 []{#VehicleUseReports .anchor}[Vehicle Use Reports.]{.underline}

[Treasury Directive 74-06](http://www.treas.gov/regs/td74-06.htm) and
[FMR
102-5](http://www.access.gpo.gov/nara/cfr/waisidx_01/41cfr102-5_01.html)
require the reporting of HTW, WTH and after hours usage. The following
information must be entered in PPM monthly for each GOV:

-   Report HTW and WTH usage;

-   Name and title of operator;

-   Authorized supervisor\'s name;

-   GOV\'s identification;

-   Dates of assignment/usage;

-   Usage occurring outside of regularly assigned work hours; and

-   Location of the assigned GOV.

The PPM Agent Review Report must be maintained and completed monthly for
all vehicles in the Division. After the monthly PPM Agent Review Report
is completed, the SA will:

-   Print the PPM Agent Review Report;

-   Sign and date the report;

-   Attach all associated receipts; and

-   Submit the report to his/her ASAC.

Upon receipt of the report from the SA, the ASAC will:

-   Sign and date the report; and

-   Forward the report to the divisional Office Manager for
    reconciliation.

Divisions will maintain the monthly PPM Agent Review Reports for a
minimum of 3 years in accordance with [FMR
102-5](http://www.access.gpo.gov/nara/cfr/waisidx_01/41cfr102-5_01.html).

18. []{#AccidentResponseAndReporting .anchor}[Accident Response and
    Reporting Requirements.]{.underline}

[FMR
102-34.300](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=102-34&SECTION=300&YEAR=2000&TYPE=TEXT),
Reporting Motor Vehicle Accidents, requires that each vehicle contain a
supply of the following forms for completion in case of an accident:

-   [Standard Form (SF) 91 - Motor Vehicle Accident
    Report](http://contacts.gsa.gov/webforms.nsf/0/9452CD3A30CB625F85256B7D00729048/$file/sf91.pdf)

-   [Standard Form (SF) 94 - Statement of
    Witness](http://contacts.gsa.gov/webforms.nsf/0/F648AFE5DA88F0E285256B7D0072BACD/$file/sf94.pdf)

110.18.1 [Accident Response.]{.underline} When a GOV is involved in an
accident, the GOV operator should ensure that emergency personnel (e.g.,
local police and ambulance) are contacted, if necessary. The GOV
operator will attempt to obtain a SF 94 from all available witnesses and
will take photographs of the vehicle and/or property damage.

The GOV operator will also ensure that a police report is prepared if
the GOV accident involved:

-   Physical injury to any person (operator, passenger, or bystander; as
    well as the occupants of any other vehicles involved in the
    accident);

-   Collision with another motor vehicle;

-   Estimated property damage exceeding \$250; or

-   Damage to the GOV that would impair the vehicle's safe operation.

The GOV operator must notify his/her ASAC, as soon as possible, of any
GOV accident, theft, or damage (other than normal wear and tear). The
ASAC will immediately notify the SAC of the incident, and the SAC will
immediately notify the DAIGI.

110.18.2 [Reporting Requirements.]{.underline} In addition to notifying
the ASAC, the following reports will be completed, as applicable:

[]{.mark}

-   **Accident Report --** The GOV operator or designated official will
    complete a thorough SF 91 detailing the pertinent events related to
    the accident. The accident report should also include police
    reports, photographs, witness statements (SF 94), hospital reports,
    towing records, damage estimates, and other relevant information, as
    appropriate. The ASAC and SAC are responsible for ensuring that all
    reports are comprehensive, accurate and timely. The SAC will forward
    the original accident report to the DAIGI, who will ensure that the
    approved report is distributed to TFSD, TIGTA Counsel, and the TIGTA
    Board of Survey.

-   **Workers' Compensation Claim --** Report any injuries sustained as
    a result of a GOV accident to the ASAC and in accordance with the
    procedures in [Chapter 600, Management Services, Section
    90](../../../../../../../../I:/chapter600-ms/600-90/chapter600-90.doc)
    of the TIGTA Operations Manual.

-   **TIGTA Injury/Incident Review Report --** If a TIGTA employee
    sustains an injury in a GOV accident, the ASAC must notify TIGTA OMS
    of the incident by completing a TIGTA Injury/Incident Review Report.
    See [Chapter 600, Management Services, Section
    90.5](../../../../../../../../I:/chapter600-ms/600-90/chapter600-90-5.doc)
    of the TIGTA Operations Manual for TIGTA injury/incident reporting
    procedures.

-   **TIGTA Board of Survey --** The DAIGI will provide written
    notification to the TIGTA Board of Survey of the loss, theft, or
    damage of any GOV per [Chapter 500, Information Technology, Section
    140.7](../../../../../../../../I:/chapter500-info-tech/500-140/chapter500-140.doc#LostDamagedStolen),
    of the TIGTA Operations Manual.

The ASAC-Technical Services will review the SF 91 and supplemental
information to make a determination on repairs to the GOV.

110.19 []{#ExcessingGOVs .anchor}[Excessing GOV's.]{.underline}

A GOV is eligible to be excessed when it has met the minimum standards
for replacement set forth by [FMR
102-34.280](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=102-34&SECTION=280&YEAR=2000&TYPE=TEXT).
At a minimum, the vehicle must be:

-   Three years old or 60,000 miles; or

-   Wrecked or damaged beyond economical repair. This includes wear
    caused by abnormal operating conditions.

Each fiscal year, TFSD will coordinate with the divisions to identify
GOVs to be surveyed based on age, condition, and mileage.

Divisions must send a memorandum to TFSD for authorization to excess any
vehicle not meeting the requirements of FMR 102-34.280. The memorandum
should list:

-   Make, model and year;

-   Vehicle Identification Number (VIN);

-   Mileage; and

-   Reason for excessing the vehicle.

GOVs are excessed through GSA or a private contractor secured by TIGTA.

When excessing a GOV using GSA, the division must follow the procedures
contained in [FMR
102-34.310](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=102-34&SECTION=310&YEAR=2000&TYPE=TEXT),
[FMR
102-34.315](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=102-34&SECTION=315&YEAR=2000&TYPE=TEXT)
and [FMR
102-34.320](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=102-34&SECTION=320&YEAR=2000&TYPE=TEXT).
Use Standard Form (SF) 97, U.S. Government Certificate to Obtain Title
to a Vehicle, and [SF 126, Report of Personal Property for
Sale](http://contacts.gsa.gov/webforms.nsf/0/4F8640248FF91F6C85256A1F005C8532/$file/sf126.pdf).

[]{.mark}

When excessing a GOV using the private contractor, the division must
complete a spreadsheet containing specifics about the GOV and forward to
the NMVC. The private contractor will complete and forward a SF 97 to
the SAC for approval. Contact the NMVC for the spreadsheet and
instructions.

When excessing a GOV via GSA or the private contractor, forward all
copies of the disposition transactions to the NMVC. The NMVC coordinates
with the TIGTA Property Officer for removal of the vehicles from
inventory and TIGTA's Financial Management Office to ensure that the
resale funds are applied against appropriated funds. GOV resale funds
can only be used to purchase replacement vehicles. Once a vehicle is
excessed, the fleet card associated with the vehicle must be cancelled.
The request for cancellation of the fleet card should be processed
through the NMVC.