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This is always a tough issue because, like, say, company provided vehicles, some employees are given tools by their employers, paid for by their employers, that provide some private benefit that others who do not get these benefits enjoy. Looked at it that way, it seems completely fair to find a way to value these benefits that adds to an employee's reported compensation. At the same time, there is the ugly issue of employer provided healthcare benefits, which are very expensive - more so that any cell phone plan - are are provided tax-free to the employee.
Company cars are generally provided either to employees who work on the road rather than in an office, or as a perquisite to upper-level management, so it's easy to justify going after the big guys who bull in big bucks and could easily afford these automobiles on their salaries. Cell phones are very different, as I think their general effect is one that makes the employee work far more hours for the benefit of the company. In this particular case, it seems as if the company is benefiting far more than the employee who makes and receives a few personal calls.
All that said, the tax laws should be consistent, and it's hard to defend a tax-free benefit like health care while suddenly changing enforcement of cell phone policy which has been largely ignored lately. I'd hope that the IRS realizes that this is a dumb thing to go after and decides instead that it is a necessary tool of the particular employees, such as pencils and paper (which, let's face it, are often used for personal reasons), internet access at work, etc.
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