Obama policies have brought the cell phone into play

http://articles.moneycentral.msn.com/Investing/Extra/tax-man-s-target-the-mobile-phone.aspx

A 1989 law requires the value of personal calls from company-provided cell phones be considered as income, and the IRS has proposed employers assign 25% of an employee's annual phone expenses as a taxable benefit. It does not stop with the IRS - your local chief appraiser most likely will determine that the cell phone is an asset and should be included with your annual rendition of personal property and inventory. More tax money for the local taxing entities via the value of the cell phone.

On the bright side this might reduce the amount of people talking, texting and driving at the same time.