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B-215709 1 (1984-10-24)

handle is hein.gao/gaobadlzh0001 and id is 1 raw text is: THE COMPTROLLER GENERAL OKOISION .OP THE UNITEC STATES WASHINGTON. D.C. 20 4U FILE: B-215709 DATE: October 24, 1984 MATTER OF: John S. Derr - Relocation Expenses - Tax Service and Tax Certificate Fees DIGEST: Employee who purchased a residence incident to transfer may not be reim- bursed for tax service and tax certifi- cate fees paid to a title company, as such payments are service charges imposed incident to the extension of credit and thus are finance charges under the Truth in Lending Act and therefore not reimburs- able under Federal Travel Regulations, para. 2-6.2d(2)(e). The issue in this case is whether a transferred Federal employee of the United States Department of the Interior, Mr. John S. Derr, may be reimbursed a $25 tax service fee and a $5 tax certificate fee paid to a title company in conjunction with his purchase of a residence at his new duty station, Denver, Colorado. We find that Mr. Derr may not be reimbursed for the reasons that follow. Mr. Derr's claim for reimbursement for tax service and tax certificate fees was denied by his agency on the basis that they were finance charges. The Federal Travel Regulations FPMR 101-7 (September 1981) prohibit reimburse- ment of finance charges associated with relocation, and provide in para. 2-6.2d(2) that: (2) Nonreimbursable items. Except as otherwise provided in (1), above, the follow- ing items of expense are not reimbursable: (e) No fee, cost, charge, or expense determined to be part of the finance charge under the Truth in Lend- ing Act, Title I, Pub. L. 90-321, and Regulation Z issued in accordance with Pub. L. 90-321 by the Board of Governors of the Federal Reserve System * * *. D~oLr~

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