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B-207039 1 (1983-03-01)

handle is hein.gao/gaobadkxk0001 and id is 1 raw text is: DECISION FILE: B-20703 MATTER OF: DIGEST: 1. 9 THE COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. 0.C. 20548 DATE: March 1, 1983 James E. Dorman - Actual Subsistence Expenses An Internal Revenue Service employee who had been in an actual subsistence ex- pense travel status requested reimburse- ment for drycleaning expenses incurred before departure and after return from official travel. The Federal Travel Regulations permit reimbursement of an employee's expenses on an actual sub- sistence expense basis only for expenses which are incurred during official travel. Since these expenses were incurred before and after the employee was in a travel status, they are not reimbursable. 2. The IRS's determination that the employ- eels meal claims were exorbitant, based on agency guidelines requiring the claim for reimbursement for meal costs to be reasonable and limiting reimbursement for meals to a percentage of the maximum statutory rate, is upheld since there is no evidence that the IRS's guidelines were arbitrary and capricious or that the employee was required to spend more than the guidelines permitted due to unusual circumstances. 3. The IRS's disallowance of the employee's claim for reimbursement for dinner purchased in travel status after an air- plane flight on which a dinner was served is upheld since no justifiable reasons for employee not partaking of the airline meal have been offered. This decision is in response to an appeal filed on behalf of Mr. James E. Dorman by his authorized 2 -/ 57 -f

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