Why do you think this? CALL THE IRS people - this isn't a contract issue, it's a tax issue. Got nothing to do with whether they are in the contract or not - remember most city employees with take homes don't even HAVE contracts. Or talk to a tax attorney or accountant - not Mark Miller, he is NOT a tax attorney. My accountant tells me the IRS makes those decisions, and that as long as you are on 24 call, which we are, they don't consider the cars taxable income. (Other city employees, yeah, they