About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-246874 1 (1992-03-27)

handle is hein.gao/gaobadoao0001 and id is 1 raw text is: ,*~ Courrftler General ot United Stats ot.00 wBaI Bw i. n-,2Wt Necision Matter of: Barbara Osborne Wile: B-246874 Date: March 27, 1992 DIGEST An employee on temporary duty rented a furnished apartment and incurred a telephone connection charge for which she seeks reimbursement, Such a charge is a non-reimbursable installation charge rather than a reimbursable telephone use fee, Employee's claim is denied. DECISIOW The Internal Revenue Service f(IRS) requests an advance decision as to whether .a reclaim voucher for a telephone connection charge of $34.75, incurred by an employee while on temporary duty, may be certified for payment.' Ms. Barbara Osborne, an IRS employee, was ion temporary duty in Sacramento, (California, from August 48 to August 30., 1991. Ms, Osborne rented a furnished apartment for $52.12 per night, ,which was monetarily 'in ,the 'best interest ,of the government. The furnished apartment was equipped with a telephone which was ,not connected, The phone company charged her a connection ,charge ,of $34.75, which she paid, and for which she fnow seeks reimbursement on her reclaim voucher. We note that in California, the connection charge is a one-time customary service fee for making an existing telephone operable. It is not a charge for physically installing the telephone. The IRS ,denied reimbursement on the basis ,that the connec- tion charge of $34.75 is considered an installation charge which our decisions, interpreting the Federal Travel Regula- tion, now 41 C.F.R. § 301-7.14(a),(1) (1991) state is not reimbursablc as part of subsistence expenses. gg decisions cited, i . Ms. Osborne argues that the connection charge I I J . - _ m AR 0 lf 40 f 1 0 at&&M 1 This request was submitted by Mr. Michael G. Hebert, Regional Fiscal Management Qfficer, IRS, San Francisco, California. 4 jiM

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most