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B-186741 1 (1976-11-30)

handle is hein.gao/gaobaddzw0001 and id is 1 raw text is: . f1ECISIDIl 8 r THE COvipTR:JLLER OFmiENqAL 7 ' . OF I THE UN ITIE D STAT ES WASHINGTON, 1,C. 2O54L FILE: B-186741 MATTER OF: DIGEST: DATE: November 30, 1976 Mark L. Groeschen - Reimbursement of real estate broker's commission Transferred employee seeks reimbursement of full amount of 8 percent real, estate broker's commission be paid when he sold his residence at his .ld duny station. Information supplied by local HUD office indicated tha. 6 percent was the pre- vailing rate, HUD statement regarding prevailing commisfsion rate creates re- buttable presumption of prevailing rate, and is pruper rate for reimbursement when no evidence -to the contrary is presented. Accordingly, in this case reimbursement at 6 percent rate was proper. This matter concerns a request for certification of a claim by an authorized certifying officer of the Internal Revenue Service (IRS) regarding the propriety of reimbursing a greater rea'. estate broker's commission to a transferred employee, Mr. Mark 1. Groeschen. ..wT claim arose in connection with Mr. Croeschen's change of official post of duty from Memphis, Tennessee, to Indianapolis, Indiana, as authorized on Form 4253, Authorizarion for Moving Expenses dated August 23, 1974. Mr. Groeschen sold his condo- minlum in Memphis on November 25, 1974, for $21,285. He paid 'is broker an B percent commission of $1,702.80. As part of its review of Mr. Groeschen's claim, IRS requested that the Memphis Office of the Federal Housing Administration, Departmer of Housing and Urban Development (HUD), provide them wi e amount of the typical real estate brokerts commission in t This area. By letter of December 9, 1974) HUD advised IRS that .. cypical commission rate for the re-sale of i condominium in Mempais was 6 percent. IRS then limited Mr. Groeschen's reimbursement for the real estate commissinn to 6 pe -nr or $1,277.17. Subsequently, Mr. Groeschen submitted a reclaim toucher seeking reimbursement of $425.63, th difference between the 6 percent commission allowed and the 8 percenL commission he had paid to the broker.

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