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B-232092 1 (1989-07-14)

handle is hein.gao/gaobadnnb0001 and id is 1 raw text is: wai Robert M. Weinberg - Real Estate Expenses - Matterof: Cooperative Transfer Fee File: B-232092 Date: July 14, 1989 DIGEST A transferred employee may not be reimbursed the amount paid for a cooperative apartment transfer fee since it is not specifically authorized in the Federal Travel Regulations, nor is it analoqous to other items for which reimbursement is authorized. DECISION This decision is in response to a request from an authorized certifying officer, Internal Revenue Service (IRS), concerning the reimbursement of a 6 percent cooperative transfer fee incurred by an IRS employee incident to his permanent change of station. We hold that he is not entitled to reimbursement for the following reasons. BACKGROUND Mr. Robert M. Weinberg, an IRS employee, was transferred from New York City to Washington, D.C. He owned a coopera- tive apartment in New York City, and he sold his interest in it to Chem Exec, a relocation services company under contract to the IRS to provide relocation services for its employees.l/ The by-laws of this cooperative corporation provide that a transfer fee of 6 percent of the selling price is due the corporation at the closing of a sale. Chem Exec assessed Mr. Weinberg $4,410 for a transfer fee and deducted such amount from his net proceeds on the sale. Mr. Weinberg subsequently requested reimbursement of that amount from the 1/ Cooperative ownership of real property is a form of ownership that qualifies for reimbursement for real estate expenses. Nathaniel E. Green, 61 Comp. Gen. 352 (1982). G'(c f )&1 L2< /IE pThe Comptroller Gen, of the United States Wwhington, D.C. 20548 Decision

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