This is how the Obama administration is going to raise your taxes without actually increasing the tax rates — they’re going to kill you with a thousand little tax bills.

The latest? If you use your company cell phone to make personal calls, the IRS will consider it a taxable fringe benefit.

The Internal Revenue Service proposed employers assign 25% of an employee’s annual phone expenses as a taxable benefit. Under that scenario, a worker in the 28% tax bracket, whose wireless device costs the company $1,500 a year, could see $105 in additional federal income tax.

The IRS, in a notice issued this week, said employees could avoid tax liability if they showed proof they used personal cellphones for nonbusiness calls during work hours. The agency also could decide on a set number of phone minutes as “minimal personal use” that would be untaxed.

The burden is on you to show the IRS that you use a personal cell phone to make your personal phone calls. The law has actually been on the books since 1989 — put there by Democrats — but the IRS has never actually enforced it until now.

This is exactly what Obama is going to do — find rarely or never enforced provisions under the existing nebulous tax code and stick it to people who have jobs, while then turning around and funneling workers’ money to non-workers.