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B-183641 1 (1975-10-09)

handle is hein.gao/gaobadcvd0001 and id is 1 raw text is: FILE: B-183641 MATTER OF: D1IGEST: c oLe THE COMPTAC.-LER GENERAL OF. THE UNITED STATES WASHINGTON, D.C. 20548 DATE: OCT 9 1975 William C, Trest - Temporary Quarters Expenses Employee who moves into residence which he contracted to purchase with intant to remain there permanently may not receive temporary quarters expenses even though seller fails to sign original sales contract. Intent of employee upon occupancy determines whether residence is permanent or temporary, not date on which sales contract is signed by purchaser and seller. Ms. Louise M1cillan, an authorized certifying officer at the South- east Reogional Office, Internal Pevenue Service, Department of the Treasury, requests an advance decision on the propriety of paying temporary quarters expenses reclaimed by Mr. William C. Trest, an employee of the Internal Revenue Service. ThLLxe re soU' W tt I . T7-&t Waz tr ls rrSL'eCd J VicKSDu Mississippi, to Jackson, iississippi, under Travel Authorization SE-JA- 72-20, effective August 9, 1972. Mr. Trest and his family occupied tmn- porary quarters at the Holiday Inn in Jackson fron August 9, 1972, until August 21, 1972. On Auguast 22, 1972, Mr. Trest moved into a new residence which he occupied on a rental basis until the loan closing on October 13, 1972. The Internal Revenue Service paid Mr. Trest's temporary quarters expenses from August 9 until August 21, 1972, and denied his claim for temporary quarters expenses after August 21, 1972, in accordance with our decision B-160904, arch 7, 1967. The reclaim voucher covers the time period from August 22, 1972, until September 8, 1972, while Mr. Trest was occupying his new residence. In support of his reclaim Mr. Trest states that his situation differs from that found in B-160904, surea in that the original move-in agreement and purchase contract signed by him were not signed by the seller. Hence, he contends that the house did not become a permanent residence until September 15, 1972, when he received a copy of a second contract signed by him which had also been signed by the seller. The date on which a sales contract is signed by both parties does not change the nature of the occupancy of a dwelling from temporary quarters '4 OIGEST:

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