The IRS just released to the public that employees given a cell phone for primarily work purposes will no longer be taxed. It is now classified as a fringe benefit. In addition, the IRS will no longer require percentage of business use to overall use substantiation. In other words, a person given a cell phone primarily for business use by his employer may also use it for personal calls and not be taxed.
I take pride in keeping the public up to date on the latest tax laws, so check out the article here for more information.