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B-231992 1 (1989-12-15)

handle is hein.gao/gaobadnqp0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 Decision David B. Pidduck - Relocation Service Contract - Liability Upon Cancellation - Duplicate Costs - Matter of: Taxability File: B-231992 Date: December 15, 1989 DIGEST 1. Employee accepted use of relocation services contractor, but rejected contractor's offer to purchase his former home. Employee does not have to reimburse the agency for direct costs agency paid to contractor when the employee rejects the contractor's purchase offer. Gerald F. Stangel, Larry D. King, B-231911, Mar. 10, 1989, 68 Comp. Gen. 2. Agency paid relocation services contractor its direct costs for appraisals and title work. After employee rejected contractor's purchase offer, he also incurred expense for appraisal and title services. He may not be reimbursed for those expenses since they duplicate expenses agency paid to relocation services contractor. The Federal Travel Regulations in para. 2-12.5 (Supp. 11, Aug. 27, 1984) prohibit a dual benefit once an election is made to use a contractor. 3. In the absence of any statutory or regulatory restric- tion, the amounts paid by an agency to a relocation services contractor on behalf of an employee under the provisions of 5 U.S.C. S 5724c are not considered in determining the maximum allowable reimbursement to the employee for his own expenses in selling his residence on the open market under S 5724a(a) (4). 4. The FTR provides that the expenses paid by a relocation company providing relocation services on behalf of a transferred employee may be subject to a relocation income tax allowance to the extent such payments constitute income to the employee. Specific questions pertaining to the income tax consequences of such payments or to the applica- bility of the allowance should be addressed to the Internal Revenue Service. 5. Aqency is correct in its contention that employee was erroneously reimbursed for mileage for weekend return

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