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![handle is hein.gao/gaobadrqu0001 and id is 1 raw text is:
United St ate
Genervl Accounting Office
Wtshingom D.C. Z0548
OAce of le General Counsel
B-230820
Anril. 25, ]98R
Mr. Anthony Stapon
P.O. Box 964
Patchogue, New York 11772
Dear Mr. Stapon:
This responds to your inquiry concerning whether the
Internal Revenue Service (IRS) may use appropriated funds to
purchase foul weather clothing for you to wear in the
performance of official duties during inclement weather.
You indicate that your request to the IRS for such clothing
was refused. As explained below, we agree with IRS that
appropriated funds are not available for this purpose.
In 5 U.S.C. S 7903 (1982), the Congress has provided a
standard specifically applicable to expenditures for
protective clothing and equipment, as follows:
Appropriations available for the procurement of
supplies and material or equipment are available
for the purchase and maintenance of special
clothing and equipment for the protection of
personnel in the performance of their assigned
tasks . . . .
This Office has construed 5 U.S.C. S 7903 in numerous
decisions concerning the propriety of furnishing special
clothing and equipment to civilian employees. In order for
an item to be authorized by 5 U.S.C. S 7903, three tests
must be met: (1) the item must be special and not part of
the ordinary and useful furnishings an employee may
reasonably be expected to provide for himself; (2) the item
must be for the benefit of the government, that is,
essential to the safe and successful accomplishment of the
work, and not solely for the protection of the employee; and
(3) the employee must be engaged in hazardous duty.
63 Comp. Gen. 245, 247 (1984). See also, B-193104, Jan. 9,
1979; 32 Comp. Gen. 229 (1952).
We have generally been unwilling to hold that the purchase
of foul weather gear meets these standards, instead holding
that such gear must be viewed as personal to the employees
and relates only incidentally to their employment with the
government. B-193104, above; B-122484, Feb. 15, 1955
(copies enclosed).](ViewImageLocal?handle=hein.gao/gaobadrqu0001&div=1&collection=&method=preview&ext=.png&size=3)