[Decision Concerning IRS Employee's Entitlement to Overtime Compensation or Compensatory Time]

The Internal Revenue Service (IRS) and a labor union requested an advance decision concerning an IRS employee's entitlement to overtime compensation for travel time outside of normal work hours. GAO held that the employee was not entitled to overtime pay or compensatory time, since: (1) the employee's travel was solely for the purpose of returning home and not due to an administratively uncontrollable event; and (2) under the implementing regulations, ground travel did not constitute travel under arduous conditions. Accordingly, the claim was denied.