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B-211004 1 (1983-05-23)

handle is hein.gao/gaobadlcc0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION OF THE UNITEO STATES / WASHINGTON, 0 C. 20548 IJNITI 0 FILE: B-211004 OATE:May 23, 1.983 MATTER OF: Stephen A. Webb - Temporary Quarters Subsistence ExpensesJ- Rental of Permanent Home DIGEST: Employee, who was transferred from New Orleans, Louisiana, to Dallas, Texas, rented and moved into a residence in the Dallas area which he intended to buy. The fact that his family may have been uncomfort- able and that the Government may have saved substantially from his decision to rent the house does not provide a basis to allow the employee reim- bursement for temporary quarters subsistence expenses while living in the house because those quarters were not temporary. This decision is in response to a request from Ms. Elizabeth A. Allen, Chief, Accounting Section, Southwest Region, Internal Revenue Service (IRS), regarding the pro- priety of paying temporary quarters subsistence expenses. The expenses are claimed by Mr. Stephen A. Webb, an IRS employee, for the time during which he and his family occupied a house on a rental basis prior to completing a contract to purchase that house. Because Mr. Webb intended to occupy the residence on a permanent basis, he is not entitled to reimbursement of temporary quarters subsistence expenses. Mr. Webb transferred from New Orleans, Louisiana, to Dallas, Texas in November, 1981. He was authorized reloca- tion allowances, including reimbursement for temporary quarters subsistence expenses for 30 days. On November 11, 1981, Mr. Webb made preliminary arrangements to purchase a house in the Dallas area. He applied for a mortgage loan, which was necessary to complete the purchase, and was . advised that approval of the loan would require 4 to 6 weeks. Pending approval of his loan application, Mr. Webb attempted to locate suitable temporary rental housing, but was unsuccessful. He then made arrangements to rent the house he was in the process of buying, pending approval of his loan and closing of the transaction. Mr. Webb and his family moved into the house on November 27, 1981. c; 5-6 -

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