[Decision Concerning IRS Employee's Claim for Reimbursement of Cooperative Transfer Fee]

The Internal Revenue Service (IRS) requested a decision regarding a transferred employee's claim for reimbursement of a transfer fee he incurred in selling his cooperative residence. IRS advised that the claimant: (1) sold the property to an IRS-contracted relocation services company, which deducted the transfer fee, required by the cooperative corporation, from the claimant's net proceeds; and (2) contended that the transfer fee was similar to reimbursable brokerage fee expenses. GAO held that the claimant was not entitled to reimbursement for the transfer fee, since it was similar to expenses that IRS paid for under the relocation services contract. Accordingly, the claim was denied.