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B-222087 1 (1986-08-18)

handle is hein.gao/gaobadmku0001 and id is 1 raw text is: 3The Comptroller General of the United States Washington, D.C. 20548 Decision Matter of: David E. Nowak - Expenses Incurred in Connection with Temporary Quarters File: B-222087 Date: August 18, 1986 DIGES A relocated IRS employee is not entitled to reimbursement for a reletting fee incurred by the premature settlement of a lease when moving from temporary to permanent quarters at his new duty station since it is a security deposit, as distinguished from a subsistence expense in the nature of rent for lodging, and since it did not occur at the old duty station. The employee may also not be reimbursed for a telephone installation charge in temporary quarters at his new duty station since it is not for a service ordinarily included in the price of a hotel or motel room. DECISICN This decision is in response to a request from Mr. Larry W. Faulkner, Chief of the Internal Revenue Service (IRS), Southwest Regional Office Accounting Section, concerning the disallowance of certain travel expenses claimed by Mr. David E. Nowak, an IRS employee. The issues in this decision are whether Mr. Nowak is entitled to claim a reletting fee of $361.25, and telephone installation charges of $69, that were incurred in his temporary quarters at his new duty station. For the reasons that follow we hold that the reletting fee and telephone installation charges are not allowable subsistence expenses. BACKGROUND On October 10, 1983, Mr. Nowak was authorized moving expenses for his relocation from Detroit, Michigan, to Houston, Texas. In Houston, he signed a 6-month lease for temporary quarters from February 4, 1984, through July 31, 1984. The record is unclear as to when Mr. Nowak actually terminated his lease but he submitted a voucher covering the 60 days from February 4, 1984, through April 2, 1984. The IRS disallowed a reletting fee of $361.25, and telephone installation charge of $69. However, the IRS allowed a forfeited security deposit of $150.

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