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B-231485 1 (1989-01-19)

handle is hein.gao/gaobadnjd0001 and id is 1 raw text is: 

The Comptroller General
of the United States
Wahington, D.C. 20548

Decision



Matterof-   Louis H. Schwartz - Claim for Real Estate Expenses

File:       B-231485

Date:       January 19, 1989


DIGEST

A transferred employee may not be reimbursed a tax service
  fee, messenger service fee, or discount points for the
  purchase of a new residence. Since the employee used a
  relocation service contractor for the sale of his old
  residence, he may not be reimbursed for legal fees for the
  sale of the former residence. Upon the production of proper
  documentation, the employee may be reimbursed for a
  structural inspection fee if it was a required service.


  DECISION

  This decision is in response to a request from an authorized
  certifyinq officer concerning the claim of Louis H.
  Schwartz, an employee of the Internal Revenue Service (IRS),
  Southwest Region. Mr. Schwartz seeks reimbursement of
  expenses disallowed by IRS which he claimed in connection
  with the sale of his residence at his old post of duty at
  Muskegon, Michigan, and the purchase of a home at his new
  post of duty at Odessa, Texas.

  The IRS denied reimbursement for discount points, tax
  service fees, and messenger service fees incurred in
  connection with the purchase of a new residence and legal
  fees for the sale of the former residence. The agency
  indicated it would permit reimbursement of the structural
  inspection expense if Mr. Schwartz could provide
  documentation from the lender that such inspection was
  required.

  Under the statutes and regulations qoverning relocation
  expenses for transferred employeesl/, we note that discount


  1/  5 U.S.C. § 5724a (1982); Federal Travel Regulations
  (Supp. 4, Aug. 23, 1982), incorp. by ref., 41 C.F.R.
  101-7.003   (1987).





                    &4.4C8/1 Y71

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