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B-207563 1 (1982-09-08)

handle is hein.gao/gaobadkpn0001 and id is 1 raw text is: 



                                         THrM CMPTRI'MLLS3 GINERAL
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                FAt.E; eB-207563                DA11:      September 8, 1982

                MATTER OF;- Carl J. Schultz - Actual Subsistence
                              Expense - Laundry Expenses

                DIGCST:

                        1.  An Internal Revenue Service employee who
                            had been in an actual subsistence expense
                            travel status requested reimbursement for
                            laundry expenses which were incurred after
                            he had returned to his permanent duty sta-
                            tion arod after his official travel status
                            had ended.   ederal Travel Regulations para-
                            graph l-8.1a permits reimbursement of an
                            employee's expenses on an actual subsis-
                            tence expense basis only for expenses
                            which are incurred during official travel.
                            Since these expenses were incurred after
                            employee's travel status had ended, they
                            are not reimbursable.
                            I          Cl
                        2.  Internal Revenue Service (IRS) disallowed
                            employee's claim for laundry expenses
                            because he stayed for less than 7 consecu-
                            tLive days as was required by 4 Comp. Gen.
                            88 (1924). That decision is no longer
                            applicable because it was based or an IRS
                            regulation that no longer exists.

                     Virginia Leist, an authorized certifying officer of the
                Internal Revenue Service (IRS), Centrdl Region, Cincinnati,
                Ohio, requests an advance decision as to whe.her an employee's
                laundry expenses may be reimbursed as actual. expenses of
                several trips to two high rate geographical areas (IIRGAs).
                For the reasons stated below, we hold that the laundry expen-
                ses are not reimburamble because they were incurred after the
                employee's travel status ended.
                     Mr. Carl J. Schultz, a special agent with the IRS in
                the Louisville District, was assigned to 19 days of temporary
a               duty at two IRGAs during March 1902.  Mr. Schultz spent 9 con-
               secutive days in Miami, Florida, and 11 duys in periods rang-
               ing from 1 to 4 consecutivu days, in Lexington, Kentucky. When
               he returned from these two IILGA cities, he claimed laundry
               expenses totaling $28.69 over the 19 days, at $1.51 for each
               day. The IRS refusud to allow Mr. Schultz's laundry expenses

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