About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-240271 1 (1990-10-15)

handle is hein.gao/gaobadnuv0001 and id is 1 raw text is: Comptroller General of the United States Waddnsio, D.C. 20548 Decision Matter of: Use of Appropriated Funds to Purchase a Motorized Wheelchair for a Disabled Employee File: B-240271 Date: October 15, 1990 DIGEST The Internal Revenue Service may use appropriated funds to purchase a motorized wheelchair for the use of a disabled employee. Our Office would agree with a determination that the powered wheelchair is needed to perform employee's official duties and that such an action would constitute a reasonable accomodation in accordance with standards set forth in 29 C.F.R. 1613.704, and with the understanding that the wheelchair would be the property of the United States Government. DECISION The Regional Fiscal Management Officer, Internal Revenue Service (IRS), Southeast Region, has requested an advance decision on whether the IRS may use appropriated funds to purchase a motorized wheelchair for a disabled employee. Under the circumstances, and for the reasons described below, we conclude that the IRS may use its appropriated funds for this purpose. BACKGROUND The IRS Atlanta District Employee Plans/Exempt Organizations Division has a group manager, Owen N. Davidson, stationed in New Orleans who is a quadriplegic with additional symptoms of bursitis and/or arthritis in his arms. Mr. Davidson is confined to a wheelchair. His duties require him to travel on official business fifty percent of his time to supervise 13 revenue agents throughout the New Orleans and Little Rock districts as well as attend on-site examination visits. Mr. Davidson is also required to regularly travel to the Atlanta District headquarters office. Mr. Davidson has always furnished his own manual wheelchair for work. According to the Atlanta District Director, however, the damage, wear and tear on Mr. Davidson's wheelchair while in travel status has been so extensive, that his wheelchair is being destroyed. Thus, the Atlanta District office wishes to procure a motorized wheelchair for Mr. Davidson solely to perform official business.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most