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B-201861 1 (1981-04-01)

handle is hein.gao/gaobadjgu0001 and id is 1 raw text is: STHE COMPTROLLER GENERAL DECISON .OF THE UNITED STATEB WASHINGTON. D. C. 20548 FILE: B-201861 DATE: April 1, 1981 MATTER OF: Edwin Bosaw- empora y quarters subsis- tence expense .1 DIGEST: Temporary quarters subsistence reimbursement is denied for the period the employee rented a home he intended to purchase as his permanent residence. We conclude in this decision that V.G. Leist, Authorized Certifying Officer, Internal Revenue Service (IRS), Central Region, properly denied the 16laim of Mr. Edwin Bosaw for temporary quarters sub- sistence expenses. IRS:transferred Mr. Bosaw from Indianapolis, Indiana, -to Louisville, Kentucky, by authorization dated March 4, 1980. His claim for temporary quarters subsistence is for the period August 20 through September 14, 1980, during which only the first day was spent in commercial lodgings. The remaining 25 days he lived in the new residence he was attempt- ing to purchase, where he paid $14 per day rent and $11 per day for meals. He points out that by renting the home he saved the dGovernment approximately $1,430 for lodging and meals and $528 because temporary storage of his household goods was unnecessary.- An employee is not entitled to temporary quarters subsistence reimbursement for the rental of a home he intends to purchase as his permanent residence, even though final settlement of the purchase has not taken place., See Paul R. Thomas, B-185440, July 13, ,1976, and cases cited therein. As this decision states, 'the rule applies even though occupancy of the purchased quarters saved money for the Government. Moreover para. 2-5.2d of the Federal Travel Regulations provides that temporary quarters is an expedient to be used only if necessary and until the employee can move into the permanent quarters. In the present case, it is clear that Mr. Bosaw's intent was to occupy the residence on a permanent basis.'

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