Reimbursement of Escrow Fee Incident to Relocation

An advance decision was requested regarding reimbursement of an escrow fee incurred incident to the sale of an employee's residence at his old duty station. Since the mortgage holder would not allow the buyer to assume the mortgage, the employee entered into an escrow agreement under which the buyer made monthly payments to the escrow account which in turn paid the mortgage. The employee may not be reimbursed for his share of the cost of the escrow agreement since the agreement was solely for the employee's convenience and was not directly related to the sale itself.