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B-243128 1 (1991-07-23)

handle is hein.gao/gaobadnxh0001 and id is 1 raw text is: Comptroller General of the United States Washington, D.C. 2054 Decision Matter of: Irene Vigil File: B-243128 Date: July 23, 1991 DECISION The Internal Revenue Service (IRS) asks whether the claim of Irene Vigil for transportation expenses incurred for personal reasons over the Thanksgiving holidays in November 1987 may be certified for payment.l/ For the following reasons, this claim may not be paid. Ms. Vigil, an IRS employee, whose official duty station is in Sheridan, Wyoming, and whose residence is in Banner, Wyoming, was attending a 1-month training class in Los Angeles, California. During the Thanksgiving holidays in Novem- ber 1987, Ms. Vigil elected to travel to Cheyenne, Wyoming, for personal reasons. Ms. Vigil's actual transportation expenses were $644.60, and she has claimed reimbursement in the amount of $540 based on the constructive cost of 5 days per diem in Los Angeles of $108 per day. The IRS has reimbursed Ms. Vigil $123.95 for her meal and incidental expenses for 4 days but not lodging expenses since she stayed with her parents. In regard to temporary absences from a temporary duty station section 342.2(b) (2) of the Internal Revenue Manual (IRM) provides: (2) Transportation expenses for travel to a place other/than residence/post of duty is not allowed. See also 41 C.F.R. § 301-7.11(b) (4) (1990), Federal Travel Regulations (FTR), which limits reimbursement for the trans- portation expenses to voluntary weekend return travel to the employee's official station or place of abode. The clear wording of the IRM prohibits such reimbursement. In addition, our decisions have routinely denied such claims since/there is no authority for such reimbursement unless the 1/ This request was submitted by Linda B. Spellins, Chief, Accounting Section, Internal Revenue Service, Dallas, Texas.

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