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B-187928 1 (1977-11-15)

handle is hein.gao/gaobadffw0001 and id is 1 raw text is: 1i %.I I 1 *r THE COMPTROLLL-4 GENERAL OP THE UNITHO STATUE WASHINGYON 0. C. 2054B 013 .* 0 This action is in response to a request dated November 3, 1976, from an authorized certifying officer of the North-Atlantic Region, Internal Revenue Service (IRS), Department of the Treasury, as to the propriety of Paying the claim of Mr. Paul A. Proulx, an IRS field representative, for mileage costs from his residence to -.s official duty station on regular workdays. The administrative icord indicates thrt a determination has been made that the use by Nr. Proulx of his privately owned automobige for official busi- ness is advantageous to the Government, vnd therefore he has re- ceived such authurization. The usetr circumstances in which the disputed mileage occurs is when the employee finds it necessary to briefly stop at his official station to pick up files or perform other limited functions before proceeding to his official assign- m'-nts for the day. Although the IRS allows its agents reimbursement for mileage from official assignments to their residences, they do not allow mileage from hometo official station. It is state, that section 252(3)(b) of the Internal Revenue Manual 1763-22 provides that an employee must bear the cost of transportation between his rcsidence and his place of duty at his official station and therefore work assignments shall be arranged so that no unnecessary commuting transportation expenses will be incurred. The IRS has interpreted this regulation to mean that an employee will not be reimbursed for travel from his residence to his duty station on days when he uses his privately owned automobile on official business. The disallowance results from IRS's categorization of such mileage as commutation travel. The General Accounting Office p Ii CEClSICN FILE: B-187928 MATTER OF: DATE November 15, 197T Paul A. Proulx - Mileage costs from residence to official station Although IRS field representative performs no official duties while driving privately owned vehicle from home to officil duty station, it is necessary for him to use POV extensively during duty day for official business. IRS regulation requires employee to bear cost of transportation between his residence and official station. Amendment of the IRS travel regulations presents a policy matter for consideration by the IRS, GAO, and General Services Administration. 't DIGEST: C I

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