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B-199193 1 (1981-04-22)

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THE COMPTROLLER GENERAL
OF THE UNITED STATES
WASHINGTON. D. C. 20549


99193              r DATE: April 22, 1981

F:  Richard N. Adair --Pro Rta Reimbursement
    of Real Estate Expenses

1. In order to expedite sale, transferred
    civilian employee sold property at old
    duty station in two parcels to two
    separate buyers. Claim for real es-
    tate expenses of parcel containing
    house was paid but expenses associated
    with parcel not containing house were
    disallowed by Treasury. Reclaim
    voucher for real estate expenses of
    parcel without house may not be paid
    since parcel of land other than that
    upon which house is located does not
    reasonably relate to residence site
    as required by para. 2-6.lf of Federal
    Travel Regulations (FTR).


             2. Employee may be reimbursed for record-
                 ing fees if they are customarily paid
                 by purchaser in the area and do not
                 exceed amounts customarily charged in
                 the locality. FTR para. 2-6.2c. Em-
                 ployee's residence for the allowance
                 of expenses incurred in connection
                 with residence transactions may be a
                 mobile home and/or the lot on which
                 it is or will be located. FTR para.
                 2-6.lb.

        This decision is in response to a request for an
   advance decision from Janis P. Russo, authorized certi--
   fying officer, Department of the Treasury, Internal
   Revenue Service (IRS), as to whether a reclaim voucher
   submitted by Mr. Richard N. Adair, an employee of the
   Southwest Region, IRS, may be paid. The reclaim voucher
   is for reimbursement of expenses incurred in the sale
   of land in connection with the change of Mr. Adair's
   permanent duty station.

        At the time of his transfer, Mr. Adair owned a
   house which was situated on approximately six acres
   of land. Although the claimant listed the entire



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