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B-199197 1 (1981-07-20)

handle is hein.gao/gaobadjom0001 and id is 1 raw text is: 


                         THE COMPTROLLNERA7
 DECISION                O F THE UNITED STATES
                         WASHINGTON, 0.C. 2054B
                  VITC9


 FILE: B-199197                D DATE:
                        1 /   r;       July 20, 1981
 MATTER OF: Mary L. Caudill - Mileage while on
              temporary duty near headquarters]

 DIGEST: Employee of Internal Revenue Service
          who drove daily to temporary duty site
          near her headquarters claims mileage
          for travel between residence and tempo-
          rary duty station. Agency regulation
          requires reduction in mileage beginning
          sixth day of assignment to temporary
          duty station. Limitation on mileage
          reimbursement in such situations is
          within the agency's discretion.


     This action is in response to a request from an
authorized certifying officer of the Central Region,
Internal Revenue Service (IRS), Department of the
Treasury, as to the propriety of paying the claim of
Ms. Mary L. Caudill, a Revenue Agent, for mileage
costs from her residence to her temporary duty station
and return on regular workdays. The circumstances in
which the disputed mileage occurs are when the employee
uses her privately owned automobile to commute from
her residence to her temporary duty site, which is
located approximately two and one-half blocks from
her official duty station in Ashland, Kentucky.

     Section 252(4)(b) of the Internal Revenue Manual
1763 states that an employee must bear the cost of
transportation between his residence and his place
of duty at his official station and that work assign-
ments shall be arranged so that no unnecessary commuting
transportation expenses will be incurred. In addition,
section 252(4)(c) of the cited manual provides that when
an employee is assigned to a single temporary duty point
for an extended period and the employee's daily travel
is directly between her residence and the temporary duty
point, reimbursement will be limited, beginning with the
sixth workday. In Ms. Caudill's circumstances, the
regulation limits reimbursement beginning with the
sixth day to the mileage from the official station
to the temporary duty point, which as indicated above
is two and one-half blocks.

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