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B-186290 1 (1976-09-30)

handle is hein.gao/gaobadcxo0001 and id is 1 raw text is: 






DECISION


FILE:
         B-1862 90
MATTER OF:


DIGEST:


         THE  COMPTROLLER GENERAL
         OF   THE UNITED STATES
   XJ-:  WASHINGTON, D.C. 20549
L NITt                                 47-


DATE:


      SE ID '-
SEP  3 01976


     Francis E. Mucklin - Relocation Expenses;
     Tax Withholdirn from. Hoving !`xpense
     Reimbursement
1.  Claim for attorney's fees in the
    amount of t150 may not be author-
    ized for payment where itemization
    shows services performed irluded
    only consultations, conferences,
    corrospondence, review of documents
    and preparation of income tax rebate
    forms.  Such services are of an
    advisory or representational nature
    or relate to the personal income
    tax liability of the enployee. This
    Office has consistently held that
    enployees ray not be reimrbursed for
    expense of representation and counsel
    by attorney. See Decisions cited,

2.  Employee my not be authorized
    reimbursement for residence loan
    service charge incident to transfer
    since Federal Travel   ulations,
    para. 2-6.2d, prohibits raimburse-
    rent of finamnce charges under Truth
    in Lending Act, Title I, Public
    Law 90-321. Re ulation Z, 12 CPR
    226.4, defines a finance charge as
    including loan oriiination or
    service charges. However, if
    employeo can obtain itemit ation
    from bank showing specific aznounts
    of allowable charges included in
    the loan service fee, e:icye's
    entitlenent to reimburseu-ent of those
    charges should be reevaluated under


3.  Clain by employee for refund of sums
    withheld for taxes from reiburse-
    mernt for noving expenses in 19?5 on
    bazis of Court of Claims ruling in


I


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