4.1. ERMUSR 05-12-2009 - Laserfiche WebLink

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Page 6 of 7 site, or to an emergency situation. Use of an unmarked vehicle for ~r~~cation or recreation trips cannot qualify as an authorized use. (ii) Law enforcement officer. The term law enforcement officer means an individual who is employed on a full-time basis by a c ~rnmental unit that is responsible for the prevention or i astigation of crime involving injury to persons or property (including apprehension or detention of persons for such crimes), who is authorized by law to carry firearms, execute search warrants, and to make arrests (other than merely a citizen's arrest), and who regularly carries firearms (except when it is not possible to do so because of the requirements of undercover work). The term "law enforcement officer " may include an arson investigator if the investigator otherwise meets the requirements of this paragraph (k)(6)(ii), but does not include Internal Revenue Service special agents. (7) Trucks and vans. The substantiation requirements of section 274 (d) and this section apply generally to any pickup truck or van, unless the truck or van has been specially modified with the result that it is not likely to be used more than a de minimis amount for personal purposes. For example, a van that has only a front bench for seating, in which permanent shelving that fills most of the cargo area has been installed, that constantly carries merchandise or equipment, and that has been specially painted with advertising or the company's name, is a vehicle not likely to be used more than a de minimis amount for personal purposes. (8) Examples. The following examples illustrate the provisions of paragraphs {k)(3) and (6) of this section: Example 1. Detective C, who is a "law enforcement officer " employed by a state police department, headquartered in City M, is provided with an unmarked vehicle (equipped with radio communication) for use during off-duty hours because C must be able r ^ommunicate with headquarters and be available for duty at any t a (for example, to report to a surveillance or crime site). The police department generally has officially authorized personal use of the vehicle by C but has prohibited use of the vehicle for recreational purposes or for personal purposes outside the state. Thus, C's use of the vehicle for commuting between headquarters or a surveillance site and home and for personal errands is authorized personal use as described in paragraph (k)(6)(i) of this section. With respect to these authorized uses the vehicle is not subject to the substantiation requirements of section 274 (d) and the value of these uses is not included in C's gross income. Example 2. Detective T is a "law enforcement officer " employed by City M. T is authorized to make arrests only within M's city limits. T, along with all other officers of the force, is ordinarily on duty for eight hours each work day and on call during the other sixteen hours. T is provided with the use of a clearly marked police vehicle in which T is required to commute to his home in City M. The police department's official policy regarding marked police vehicles prohibits personal use (other than commuting) of the vehicles outside the city limits. When not using the vehicle on the job, T uses the vehicle only for commuting, personal errands on the way between work and home, and personal errands within City M. All use of the vehicle by T conforms to the requirements of paragraph (k)(3) of this section. Therefore, the value of that use is excluded from T's gross income as a working condition fringe and the vehicle is not subject to the substantiation requirements of section 274(d). Example 3. Director C is employed by City M as the director of r'-~ City's rescue squad and is provided with a vehicle for use in ponding to emergencies. The City's rescue [[Page 32503]] http://frwebgate3.access.gpo.gov/cgi-bin/waisgate.cgi?WAISdocID=09682228956+4+0+0&WAISacti... 6/I 0/2008