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B-176879 1 (1972-11-16)

handle is hein.gao/gaobaddvo0001 and id is 1 raw text is: 


                         COMPTROLLER GENERAL OF THE UNITED STATES
                                    WASHINGTON. D.C. 2048






           B1-176879
                                                       7ovember 16, 1972


          Ms.  Carmella J. Rizzo
          Authorized  Certifying Officer
          Internal  Revenue Service
          U.  S. Treasury Department
          2 Penn  Center Plata
          Philadelphia, Pennsylvania  19102  .

          Dear Ms. Rizzo:

               Reference  is made to your letter, reference A:F:PV, of
          August  17, 1972, requesting an advance decision as to certification
          of  the enclosed voucher for $636 in favor of Mr. Leslie W. Harper, Jr.,
          for reiabursement of certain expenses he incurred in connection with
          a real  estate transaction at his old official station incident to
,<        his  recent transfer.

               The  record shows that while Mr. Harper was employed as a De-
          partment of  the Air Force civilian in California he entered into a
          conttact  to purchase a residence in Sacramento, California, on
          August  1, 1971. He occupied that residence on August 22, 1971, under
          a  Use and Occupancy Agreement which by its terms became a supplement
          to  the agreement of purchase. Among other things the use and occu-
          pancy  agreement required the purchaser to pay the sum of $6 per day
          for  the privilEge of using the residence until settlement date.
          Shortly before and immediately after occupying the residence
          Mr. 2arper  contracted for certain improvements to the dwelling which
          included  the installation of a bathroom vanity at a cost of $65 And
          the  installation of a fence at a cost of $211.

                Settlement on the residence was delayed and-Mr. Harper
           apparently decided not to complete the purchase afterreceiving the
           offer of a transfer to the Internal Revenue Service in Philadelphia,
           Pennsylvania. He notified the seller that he was moving from the
           premises and the purchase transaction was terminated under the pro-
           visions of the contract for purchase as supplemented by the use and
           occupancy agreement. This resulted in charges to Mr. Harper of $35.
           tor Credit Costs and Cancellation Fee and $325 for Cleaning and
           Repairing Costs.


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