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B-202298 1 (1982-08-30)

handle is hein.gao/gaobadkow0001 and id is 1 raw text is: 1130,O L)E CIBION FILE: B-202298 MATTER OF: THIN COMPTROLLER kNiERAL OF THE UN!rTOW BTATSS ty4!K'WAUHINGTDNs 0.0. 259 DATE: Augst 30, 1982 Internal Revenue Service--Reimbursement for Federal Tax Lien Faes and for Printing ol! Special Personal Checks I DIGEST; 1. No officer or employee of the Government can create a valid claim in his favor by paying obligations of the United States from his personal funds, which he ts neither legally required nor authorized to pay. Zmployee reimbursement wfll not be authorized for such voluntary payments of Govern- ment obligations from personal funds, The only recognized exception to this voluntary creditor rule is where the personal expenditures were In the Government's iterest and arose under urgent and unforeseen circumstances. See 60 Comp. Gen. 379 (1981) and B-195002, May 27, 1980. 2. An employee of the Internal Revenue Service (IRS), Southwest Region, as part of his official duties, is required to phy recording fees associated with filing and releasing Federal tax liens againtit the property of delinquent tuxpayers. Although these fees are undoubtedly obligations of the Government, the employee expended $236 of his personal funds on Federal ta. lien fees. However, since formal IRS policy authorized payment of such fees with an employee's personal funds and contemplates that the employee will be reimbursed from agency appropriations, payment of these fees with pet sonal funds did not render the employee a voluntary creditor. Accordingly, employee's claim for Federal tax lien fees may be properly certified for payment. 3. An employee of the IRS, Southwest Region, as part of his official duties, is required to pay recording fees associated with filing and releasing Federal tax liens against the property

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