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B-205866 1 (1982-05-18)

handle is hein.gao/gaobadkht0001 and id is 1 raw text is: AA


OECIIlON


THu cm~c     o CDMPTROILLU a.WN
OF THU UNITII U TATE'
VAHINGTON, 0,. 205463
                           K)


B-205366


DATEt


Hay 18, 1982


MATTER

DIGEBT:


OFI William E,
     Subsistence
     Home


Palzkill - Temporary Quarters
Expenses- Rental of Permanent


         Employee, who wits transferred from Oklahoma
         City, Oklahoma, to Austin, Texas, \moved
         into a residence in Austin which he had con-
         tracted to buy and which he subsequently
         did buy, Even though he did not incur
         househunting trip and household goonds
         storage expenses, the fact that thi.re may
         have been a savings to the Governmient is
         no basis to allow the employee reimburse-
         ment for temporary quarters subsisitence
         expenses while living in the home he bought
         since those quarters were not temporary.

     Ms. Elizabeth A. Allen, Chief, Accounting Section,
Southwe't Region, Internal Revenue Service (IRS), has
rtquested a decision as to whether Mr. William E,
Palzkill's c..aim for tempbrary quarters subsistence
expenses may be certified for payment. Since
Mr. Palzkill, an employee of IRS, did not occupy
temporary quarters as defined by the Federal Travel
Regulations, he is not entitled to Leimbursement for
temporary quarters subsistence expenres.
                       FACTS

     Mr. PalzkilI was transferred from Oklahoma City,
Oklahona, to Austin, Texas, aid was authorized relo-
cation allowances including 30 days temporary quarters,
and a househunting trip. On July 24, 1981,
Mr. Palzkill contracted to purchase a home in Austtn.
Incorpotated into this contract was a provision that
Mr. Palikill could occupy the home from August 18,
1981, until the date of final closing for a rent of
$70 a day.

     Mr. Palzkill did not makea househunting trip.
On August 18, 1981, Mr. Palzkill moved his family
to Austin where he lodged that night in a motel.
On August 19, 1981, Mr. Palzkill moved Into the
residence which he had contracted to purchase and on
September 9, 1981, final settlement on the property
was in fact held.


I a SNJm. -iA


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FILE;

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