[Decision Concerning IRS Employee's Claim for Reimbursement of Per Diem Expenses]

The Internal Revenue Service (IRS) requested a decision concerning an employee's claim for per diem allowances incurred during orientation, contending that the claimant was not entitled to per diem. The claimant contended that she relied in good faith on the agency's advice. GAO held that: (1) IRS authorized per diem to which the claimant was not entitled; (2) erroneous advice did not bind the government; and (3) IRS could grant a waiver. Accordingly, the claim was remanded to IRS for a waiver determination.