Cell phones

Three things from the LA Times:

• First, IRS rules are causing havoc for universities.

  The law requires employees to keep detailed records of all calls made on their work-issue cellphones, indicating whether they were business or personal. If they don’t, the phone and wireless service are deemed a perk that must be listed as taxable income to the employee...
  
  UCLA, for example, was hit with a $239,196 bill this year after IRS auditors found that employees with cellphones were not keeping logs. UC San Diego had to shell out $186,471 for the same reason.

• Second, do you really expect cell phone service everywhere in national parks?

  That cottage in the mountains is charming enough until Day 3 without cellphone reception.

• Finally, what about coverage in Los Angeles iteself?