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B-238383 1 (1990-07-13)

handle is hein.gao/gaobadntp0001 and id is 1 raw text is: of the United States Washngton, D.C. 20548 Decision Matter of: Shelley Eddy File: B-238383 Date: July 13, 1990 DECISION A decision has been requested as to whether an employee may be reimbursed for the cost of a nonrefundable round-trip airline ticket purchased for his voluntary return to his residence on nonworkdays in connection with a training course which was cancelled.l/ Mr. Shelley Eddy, an employee of the Internal Revenue Service (IRS), Department of the Treasury, in Salt Lake City, Utah, was issued reporting instructions2/, authorizing him to attend a training course for revenue agents from May 1 to May 23, 1989, in Denver, Colorado. On April 14, in anticipation of the temporary duty assignment, Mr. Eddy purchased a nonrefundable round-trip airline ticket at a cost of $178, for return-home travel on the middle weekend of the training period. He states that the cost of a partially refundable round-trip ticket would have been $400. Unfortunately, the training class was canceled. Mr. Eddy submitted a reclaim travel voucher claiming reimbursement of $178. The IRS denied reimbursement of the cost of the unused airline ticket on the basis that the ticket was purchased for personal use and not official business. Mr. Eddy contends that he exercised prudence and economy when he purchased the more economical nonrefundable round-trip airline ticket in accordance with the provisions of the IRS Travel Handbook. He states that although the ticket was nonrefundable, he felt there would be no reason why he would not be able to use it since the course instructor had departed to prepare for the course. Further, he states that, according 1/ The request was submitted by Ms. Linda B. Spellins, Authorized Certifying Officer, Internal Revenue Service, Department of the Treasury. 2/ The IRS issues reporting instructions, pursuant to a general travel order, to its employees to perform temporary duty. 0Cec -489-

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