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B-202411 1 (1981-12-01)

handle is hein.gao/gaobadjwv0001 and id is 1 raw text is: 



DECISION


FILE$


1.
   73


THE COMPTROLLER GENERAL
LIP THE UNITE1D STATISlf
WASHINWTON, 0Do, P01548


B-202411.


MATTER CFi


DIGEST;


           i
DATE! December 1, 1981


Reuben Yudkowsky - claim for car rental
on temporary duty


An employee who rents an automobile to
travel to and from temporary duty site
in order to carry food that meets dietary
restrictions of his reltgjoni may not be
re~rbursed rental car expense since rental
of automobile was not authQrized or approved.
in determining constructive cost reimburse-
ment for travel by other than authorized
mode, taxicab fare employee otherwise would
have incurred for travel to kosher restaurants
may not be considered, FTR pawa. 1-2.3b does
not authorize payment of local transportation
cost occasioned by employee's need for special
meals,


     The Internal Revenue Service (IRS) requests an
advance decision on whether an employee may be reimbursed
for the rental and associated expenses of an automobile
used to travel to and from a temporary duty assignment,
The employee bases his claim for the higher cost of car
rental expenses on the fact that he used the vehicle to
transport groceries in order to adhere to kosher dietary
laws. Because the use of a rental car was not author-
ized, and for the reasons that follow, we find that the
agency correctly limited his reimbursement for  :ravel
to and from the temporary duty site to the lower cost
of common carrier transportation.
     Mr. Reuben ?iudkowsky, an employeetof the IRS,
Mid-Atlantic Reglon, Baltimore District office, was
assigned. to Philadelphia, Pennsylvania, for temporary
duty. Mr. Yudkowaky filed a claim for car rental and
associafed expenses' maintaining that it wAs necessary
because of his religious preference for him to transport
fmdt_.hisPQr.::dut ysite. fir. Yudkowsky points
out that he is required by his religion to adhereTS a
strict kosher diet and that there are only two kosher
restaurants in the Philadelphia area, neither in close
proximity to his hotel or temporary duty site. Because
it was impractical for him to-eat at either restaurant,
he decided to rent a car to transport groceries from his
home in order to prepare meals while in Philadelphia.


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