That's all about 121.
part 91, the faa allows the hobby time, but doesn't require it.
If I choose to complete my run-up before I consider myself moving forward for the purpose of flight, no one in the faa is going to violate me on that interpretation.
Do you have such an example?
1. The original question was from a CFI and logging time. This would not be part 91, but 61.195, CFI limitations.
2. As for falsifying air frame time, this would be covered by 43.12, not part 91.
3. Do I have examples of FAA Chief Counsel letters of interpretation? No, I guess no one has gotten around to asking the chief counsel if they can ignore FAR 1 and log flight time as they see fit.
4. As for people (pilots and mechanics), falsifying airframe logs, yes, there are numerous examples. They normally result in emergency revocation.
5. I don't know of any in the NTSB data base for falsifying airframe time, but that does not mean much as the only cases that make it that far are those where the airman appeals to the NTSB. I already mentioned one case where the airframe was operated under part 121 that where the airmen certificates were revoked, but the pilots in question did not appeal and moved on to other vocations.
6. FAA allows hobby time, but does not require it. But if it comes to their attention that you are not logging the time IAW FAR 1 and it affects part 43 or pilot duty limitations (again, this can be a part 61.195 limitation), they will most certainly take action against you. As Mark pointed out they will, in all likelihood, not go for a fishing expedition trying to find violations. If, however, it comes to their attention during the course of an investigation that something was falsified they will most certainly take action. With GPS memory this would not be very difficult to determine.
So basically we have the OP, a CFI asking if he can legally log taxi time. We have the FAR 1 definition of flight time and we have 61.195 which limits a CFI's flight time in a 24 hour period. Pretty cut and dry. Then we have "some dude on a website" saying don't worry about the FARs, just log what you want. Sorry, I'll go with the FARs over some dude on a website.