Claim for Travel Expenses Including Constructive Cost of Car Rental
Highlights
An advance decision was requested on the reclaim of an Internal Auditor with the Internal Revenue Service for a rental car expense in the amount of $17. The employee, who voluntarily returned home from temporary duty on a weekend, was reimbursed for transportation and per diem, but the expense of the rental car was disallowed. According to regulations, the rental car can only be used when it is determined by appropriate agency officials that the use of other methods of transportation will not be more advantageous to the Government. No official business was performed by the employee over the weekend, and there was no evidence that it would have been impractical to return the car. Hence, the reclaim was not allowed.