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B-220148 1 (1986-06-06)

handle is hein.gao/gaobadmio0001 and id is 1 raw text is: TECOMPTROLLER GENERAL GSSq DECISION . OP THmE UNEYKO STATES WASHINGTON. 0. C. 20548 U'NITY.~ FILE: B-220148 DATE: June 6, 1986 MATTER OF: Internal Revenue Service Installation of Telephone Equipment in Employee Residences. DIGEST: Use of appropriated funds by the Internal Revenue Service (IRS) to install certain telephone equipment in the residences of IRS customer assistors does not violate the prohibition of 31 U.S.C. S 1348(a)(1) (1982). GAO has recognized the inapplicability of the prohibition when the telephone service is one of limited use or it is a service involving numerous safeguards and the separate service is essential. Equipment to be installed in the residences of IRS customer assistors has no outcall capability and can receive calls only from IRS switching equipment, making abuse of the system virtually impossible. Also, an employee's personal telephone cannot be used with the IRS system, making installation of a separate line essential. This aecision is in response to a request from Mr. John L. Wedick, Jr., Assistant Commissioner (Planning, Finance, and Research) of the Internal Revenue Service (IRS). Assistant Commissioner Wedick requests a decision regarding the propriety of the use of appropriated funds to install telephones connected to a centralized switching system in the residences of IRS customer assistors. For the reasons set forth below, we conclude that the installation of the telephone equipment in question would be proper. The IRS customer assistors, in whose residences the equipment in question is to be installed, are intermittent, part-time employees without set work hours, who respond to telephone inquiries from taxpayers seeking tax assistance. The proposal would require the installation of special switching equipment described by the IRS as follows: A necessary part of the assistor's equipment is a 'Collins answering position' connected to a centralized switching system which feeds the assistor telephone calls.

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