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B-230403 1 (1989-05-19)

handle is hein.gao/gaobadnli0001 and id is 1 raw text is: The Comptroller General of the United States Washinen, D.C. 2048 Decision Roger 0. Laws - Temporary Quarters Subsistence Matterof: Expenses - Vacating Old Residence File: B-230403 Date: May 19, 1989 DIGEST Pursuant to a permanent change of duty station, an employee and spouse moved into temporary quarters at the employee's new duty station. Seven weeks later they returned to their former residence for 9 days primarily to pack up furniture, following which they returned to the new duty station. The agency denied temporary quarters subsistence expenses (TQSE) of the spouse for the 7-week period following the transfer on the basis that the house at the old duty station had not been vacated. We find that the employee and his spouse did intend to vacate the old residence, and their return for a short and definite period to pack up furniture did not adversely affect the employee's entitlement to TQSE for the spouse. DECISION An authorized certifying officer of the Internal Revenue Service (IRS)l/ seeks an advance decision regarding an employee's claim for temporary quarters subsistence expenses (TQSE) for his wife. The question presented is whether their return to the former residence for a 9-day period after 7 weeks at the new duty station showed that they in fact had not vacated the former residence. As will be explained below, we conclude that they had vacated the former residence and the employee is entitled to TQSE for her for the 7-week period. FACTS In October 1986, the employee, Mr. Roger 0. Laws, was authorized to transfer from Troy, Michigan, to Cincinnati, Ohio, and was authorized TQSE for himself and his wife. On 1/ G. Fannin, Central Region, IRS, Cincinnati, Ohio. Reference: RM:F:A:AUD. O 115->i / !3 -713

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