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If
you
are
a
regular
reader
of
Above
the
Law,
chances
are
good
that
you
own
an
expensive,
limited-edition
Porsche
like
the
911
GT3RS,
911
GT2,
959,
Carrera
GT,
or
a
918
Spyder
(to
name
just
a
few).
You’d
love
to
drive
it
hard,
the
way
it
was
meant
to
be
driven.
But
since
low-mileage
examples
of
these
cars
tend
to
go
up
in
value,
you
must
temper
your
urges
while
driving
to
work
in
your
lowly
Panamera.
But
what
if
mileage
can
be
reset
to
zero
by
the
factory?
Can
this
be
done
legally?
And
if
the
car
is
being
sold,
does
the
seller
have
to
disclose
the
odometer
reset
if
it
runs
good
as
new?
Porsche
offers
a
special
program
called
the
Sonderwunsch
(“special
request”).
Under
its
factory
recommission
program,
customers
can
bring
in
their
existing
car
to
Porsche
where
it
will
undergo
a
comprehensive
overhaul.
The
experts
then
check
the
customer’s
ideas
for
feasibility
and
work
out
the
details
together
with
them
until
they
are
technically
approved.
Once
the
process
is
complete,
the
car
leaves
the
factory,
as
new.
Porsche
describes
it
as
giving
the
car
a
“second
birthday.”
Classic
car
restoration
is
nothing
new.
High-end
car
brands
like
Ferrari,
Mercedes-Benz,
and
Aston
Martin
have
restoration
programs
for
their
classic
cars.
Restoration
programs
for
other
cars
exist,
but
they
are
done
by
independent
boutique
shops
and,
in
most
cases,
are
model
specific.
Examples
include
Garage
Yoshida
for
Nissan
Skylines,
which
have
recently
become
popular
grey
market
imports
in
the
United
States.
But
what
sets
Porsche’s
program
apart
is
that
they
revert
the
odometer
back
to
zero
once
their
restoration
work
is
complete.
During
this
overhaul
in
the
factory,
the
vehicle
is
practically
put
into
a
“zero
kilometer
condition,”
which
is
also
documented
accordingly.
There
are
no
published
requirements
on
which
cars
qualify
for
the
Sonderwunsch
treatment.
There
are
reports
that
the
car
should
be
at
least
10
years
old
unless
it
is
a
special
model.
Porsche
also
does
not
advertise
a
price
for
this
service,
but
it
is
safe
to
assume
it
will
be
very
expensive.
So
can
an
existing
Porsche
that
has
undergone
the
Sonderwunsch
treatment
legally
change
its
odometer
back
to
zero?
The
Federal
Odometer
Act
(specifically
49
U.S.
Code
§
32703)
prohibits
a
person
(which
includes
manufacturers)
from
disconnecting,
resetting,
or
altering
an
odometer
with
the
intent
to
change
the
registered
mileage.
Section
32704
provides
an
exception
for
repairing
or
replacing
a
faulty
odometer.
If
the
exact
mileage
cannot
be
preserved,
the
odometer
must
be
set
to
zero
and
a
written
notice
must
be
attached
to
the
left
door
frame
disclosing
the
prior
mileage
and
date
of
work.
Odometer
readings
serve
as
a
rough
but
important
proxy
for
a
vehicle’s
wear
and
tear,
maintenance
history,
and
market
value.
Thus,
to
prevent
fraud
and
protect
buyers,
odometer
tampering
is
prohibited
by
law.
But
Porsche’s
Sonderwunsch
program
does
not
fix
a
broken
odometer.
Instead
it
restores
a
car
to
as
good
as
new.
Unfortunately,
there
is
no
statutory
exception
for
fully
restored
cars
even
with
certification
from
the
factory
no
matter
how
well
the
restoration
is
done.
When
selling
the
car,
the
seller
must
disclose
the
prior
mileage
and
the
fact
that
the
vehicle
underwent
the
Sonderwunsch
program.
Simply
advertising
the
car
as
“zero-mile”
without
context
could
constitute
a
material
omission.
But
let’s
suppose
the
owner
of
an
originally
high-mileage
Porsche
that
underwent
the
Sonderwunsch
treatment
with
a
factory
approved
and
installed
zero
odometer
sold
it
intentionally
without
disclosing
that
it
was
restored.
If
the
buyer
found
out
(which
is
very
likely
since
the
restoration
information
would
be
in
the
car’s
records),
he
would
have
a
strong
fraud
claim
against
the
seller.
Failing
to
disclose
that
the
car
has
been
fully
restored
is
an
omission
of
a
material
fact.
It
does
not
matter
if
Porsche
did
the
restoration
and
the
car
drives
as
good
as
new.
The
next
question
is
whether
the
buyer
suffered
damages
due
to
the
fraud.
Damages
could
be
the
difference
in
fair
market
value
between
a
genuine
low-mileage
example
and
a
high-mileage
factory-recommissioned
one.
Obtaining
the
value
of
the
latter
could
be
difficult
and
so
the
better
remedy
for
the
buyer
is
to
rescind
the
contract
and
get
a
full
refund
if
possible.
Porsche’s
Sonderwunsch
restoration
program
seems
to
give
owners
the
freedom
to
drive
their
special
cars
whenever
they
want
without
worrying
about
depreciation.
But
under
current
federal
law,
odometer
changes
are
legal
but
they
must
be
disclosed,
even
if
it
is
done
by
the
factory
and
runs
as
good
as
new.
Otherwise,
the
owner
could
be
in
legal
trouble
if
they
later
sell
the
car.
Ultimately,
the
collector
car
market
will
decide
whether
the
certified
zero-mile
factory
recommissioned
Porsche
holds
the
same
value
as
an
untouched,
low-mileage
original.
Steven
Chung
is
a
tax
attorney
in
Los
Angeles,
California.
He
helps
people
with
basic
tax
planning
and
resolve
tax
disputes.
He
is
also
sympathetic
to
people
with
large
student
loans.
He
can
be
reached
via
email
at [email protected].
Or
you
can
connect
with
him
on
Twitter
(@stevenchung)
and
connect
with
him
on LinkedIn.