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B-221065 1 (1986-09-26)

handle is hein.gao/gaobadmmn0001 and id is 1 raw text is: 1The Comptroller General of the United States Washington, D.C. 20548 Decision Glenn A. Truglio - Claim for Relocation Income Matterof: Tax Allowance Pursuant to IPA Assignment B-221065 File: Date: September 26, 1986 DIGEST An employee who incurred relocation expenses as the result of an Intergovernmental Personnel Act (IPA) assignment is entitled to a relocation income tax allowance under 5 U.S.C. § 5724b (Supp. III, 1985). The IPA relocation expenses are payable under the authority of 5 U.S.C. §§ 5724 and 5724a while the income tax allowance applies to reimbursements or allowances under the same statutes. Prior decisions are distinguished. DECISION This is in response to a request from the Social Security Administration for a decision as to whether the relocation income tax (RIT) allowance may be paid to an employee who incurred relocation expenses as a result of an assignment under the Intergovernmental Personnel Act of 1970 (IPA). For the reasons stated below, we hold that the employee is entitled to a RIT allowance. Pursuant to an IPA assignment, the employee, Glenn A. Truglio, was assigned from his position in the Office of Child Support Enforcement, Department of Health and Human Services, to the New Jersey Department of Citizen Services. The assignment was from January 23, 1984, through January 23, 1986, and necessitated Mr. Truglio's relocation from Mount Laurel, New Jersey, to Livingston, New Jersey. Mr. Truglio was authorized travel expenses to his new assignment, shipment of his household goods, temporary quarters, and miscellaneous expenses, and he has been reimbursed for those expenses in the amount of $8,162.18. The issue to be decided is whether Mr. Truglio is entitled to a relocation income tax allowance to reimburse him for the income tax he paid on these relocation expense reimbursements. The Intergovernmental Personnel Act of 1970, Pub. L. No. 91-648, 84 Stat. 1909 (1970), codified at 5 U.S.C. §§ 3371-3376 (1982), provides for the temporary assignment

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