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B-226868 1 (1988-11-04)

handle is hein.gao/gaobadngn0001 and id is 1 raw text is: The Comptoller General of the United States g Washhito, D.C. 20648 Decision Jerrold Schroeder - Transportation of Household Matter of: Goods - Actual Expenses vs. Commuted Rate File: B-226868 Date: November 4, 1988 DIGEST The Internal Revenue Service initially authorized reimbursement for an employee's shipment of household goods under the GBL method, and then, in the light of further evidence which was subsequently found to be erroneous, authorized reimbursement under the higher commuted rate method. We hold that the employee's reimbursement is limited to his actual costs. DECISION This decision is in response to a request from Mr. G. Fannin, an Authorized Certifying Officer with the Internal Revenue Service (IRS), for an advance decision as to whether Mr. Jerrold Schroeder is entitled to be reimbursed for household goods moving expenses under the commuted rate method or the Government Bill of Lading (GBL) method.l/ For the following reasons, we hold that Mr. Schroeder may be reimbursed under the commuted rate method but limited to his actual costs. I/ Under the commuted rate system an employee makes his own arrangements for transporting household goods between points within the conterminous United States, and the employee is reimbursed in accordance with schedules of commuted rates which are contained in General Services Administration (GSA) Bulletin FPMR A-2. Para. 2-8.3a(l) of the Federal Travel Regulations (Supp. 1, Nov. 1, 1981), incorp by ref. 41 C.F.R. S 101-7.003 (1985). Under the GBL method, the government assumes responsibility for awarding contracts and for other negotiations with carriers. C>431& ( /137aq7

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