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B-215552 1 (1984-12-11)

handle is hein.gao/gaobadmbl0001 and id is 1 raw text is: DECISION FILE: B-215552 MATTER OF: D E DIGEST: 1. THE COMPTROLLER GENERAL 7 OP THE UNITED STATE WASHINGTON. D.C. 20548 DATE: December 11, 1984 ennis D. Gabel - Real Estate Transaction xpenses A transferred employee purchased a residence at his new duty station and assumed the seller's mortgage. He purchased an owner's title insurance policy and split its cost with the seller. The employee seeks reim- bursement of his share of the costs on the basis that such cost splitting is the custom of the area. Under FTR, para. 2-6.2d(l)(i), reimbursement for cost of such policy may be allowed, but only if it is a prerequisite to financing or property transfer, or the costs are inseparable from other insurance costs. Since neither condi- tion exists in this case, reimburse- ment may not be allowed. 2. A transferred employee purchased a residence at his new station and assumed the seller's mortgage. The cost of title search and examina- tion were split equally between the employee and the seller. The employee seeks reimbursement of his share of that cost on the basis of local custom. Under FTR, para. 2-6.2c(1), the cost of title search and examina- tion is reimbursable, if it is custom- arily paid by the employee and if it does not exceed amount customarily charged in the area. These conditions are met in the present case. This decision is in response to a request from Janis P. Russo, an Authorized Certifying Officer, Southwest Region, Internal Revenue Service, Department of the Treasury (IRS). It concerns the entitlement of an IRS employee to be reimbursed for certain real estate expenses incurred inci- dent to a permanent change of station in August 1983. For the reasons stated below, the employee may be reimbursed in part. 030765

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