B-169155, JUN. 30, 1970
Highlights
PLUNKETT WAS TRANSFERRED FROM WASHINGTON. THE SALE OF THE RESIDENCE AT BOWIE WAS COMPLETED. PLUNKETT'S FAMILY AND HOUSEHOLD GOODS WAS PERFORMED SHORTLY AFTER SALE OF THE RESIDENCE. ON THE BASIS OF THE FACTS OUTLINED ABOVE YOU QUESTION WHETHER THE EMPLOYEE MAY BE REIMBURSED FOR THE EXPENSES RELATED TO THE SALE OF HIS RESIDENCE AT BOWIE SINCE SUCH RESIDENCE WAS NOT LOCATED AT HIS LAST OFFICIAL STATION WHICH WAS ALBANY. SINCE THE SALE WAS COMPLETED WITHIN THE 1-YEAR PERIOD THE EXPENSES RELATED THERETO. THE GENERAL RULE IS THAT THE EMPLOYEE IS ENTITLED TO REIMBURSEMENT FOR TRANSPORTATION OF HIS FAMILY AND HOUSEHOLD GOODS FROM THE FIRST TO THE THIRD DUTY STATIONS PROVIDED SUCH TRANSPORTATION IS COMMENCED WITHIN 2 YEARS FROM THE EFFECTIVE DATE OF THE INITIAL TRANSFER AS SPECIFIED IN SUBSECTION 1.3D OF BUREAU OF THE BUDGET CIRCULAR NO.
B-169155, JUN. 30, 1970
TO MR. INGRAM J. GROSBERG:
WE REFER TO YOUR LETTERS OF FEBRUARY 19 AND JUNE 5, 1970, REFERENCE AD:FF, REQUESTING OUR DECISION WHETHER CERTAIN ITEMS ON A VOUCHER IN FAVOR OF MR. MICHAEL H. PLUNKETT, AN EMPLOYEE OF THE INTERNAL REVENUE SERVICE, MAY BE CERTIFIED FOR PAYMENT. THE ITEMS IN QUESTION REPRESENT REAL ESTATE EXPENSES INCURRED BY MR. PLUNKETT IN CONNECTION WITH THE SALE OF HIS FORMER RESIDENCE AT BOWIE, MARYLAND, FROM WHICH RESIDENCE HE COMMUTED DAILY TO WASHINGTON, D. C; HIS OFFICIAL DUTY STATION.
MR. PLUNKETT WAS TRANSFERRED FROM WASHINGTON, D. C; TO ALBANY, NEW YORK, EFFECTIVE JANUARY 13, 1969, BUT HIS FAMILY CONTINUED TO RESIDE IN BOWIE, PENDING THE SALE OF THEIR RESIDENCE. EFFECTIVE AUGUST 18, 1969, THE EMPLOYEE TRANSFERRED TO SYRACUSE, NEW YORK, AND ON SEPTEMBER 9, 1969, THE SALE OF THE RESIDENCE AT BOWIE WAS COMPLETED. TRANSPORTATION OF MR. PLUNKETT'S FAMILY AND HOUSEHOLD GOODS WAS PERFORMED SHORTLY AFTER SALE OF THE RESIDENCE.
ON THE BASIS OF THE FACTS OUTLINED ABOVE YOU QUESTION WHETHER THE EMPLOYEE MAY BE REIMBURSED FOR THE EXPENSES RELATED TO THE SALE OF HIS RESIDENCE AT BOWIE SINCE SUCH RESIDENCE WAS NOT LOCATED AT HIS LAST OFFICIAL STATION WHICH WAS ALBANY, NEW YORK.
BY VIRTUE OF HIS INITIAL TRANSFER FROM WASHINGTON TO ALBANY THE EMPLOYEE ACQUIRED THE RIGHT TO BE REIMBURSED FOR THE EXPENSES RELATED TO THE SALE OF HIS RESIDENCE AT BOWIE PROVIDED SUCH SALE TAKE PLACE WITHIN ONE YEAR OF THE EFFECTIVE DATE OF THE TRANSFER (JANUARY 13, 1969). SEE SUBSECTION 4.1E OF BUREAU OF THE BUDGET CIRCULAR NO. A-56, REVISED JUNE 26, 1969. SINCE THE SALE WAS COMPLETED WITHIN THE 1-YEAR PERIOD THE EXPENSES RELATED THERETO, IF OTHERWISE PROPER, MAY BE ALLOWED. SEE B-166752, JULY 2, 1969, WHEREIN WE DISTINGUISH B-160898, MARCH 10, 1967 (46 COMP. GEN. 703), CITED IN YOUR LETTER.
IN ADDITION TO THE ABOVE YOU ASK WHETHER REIMBURSEMENT FOR THE TRANSPORTATION OF MR. PLUNKETT'S FAMILY AND HOUSEHOLD GOODS SHOULD BE COMPUTED FROM ALBANY, NEW YORK, OR FROM BOWIE, MARYLAND, THE ACTUAL ORIGIN OF TRANSPORTATION.
IN THE CASE OF SUCCESSIVE TRANSFERS, SUCH AS INVOLVED HEREIN, THE GENERAL RULE IS THAT THE EMPLOYEE IS ENTITLED TO REIMBURSEMENT FOR TRANSPORTATION OF HIS FAMILY AND HOUSEHOLD GOODS FROM THE FIRST TO THE THIRD DUTY STATIONS PROVIDED SUCH TRANSPORTATION IS COMMENCED WITHIN 2 YEARS FROM THE EFFECTIVE DATE OF THE INITIAL TRANSFER AS SPECIFIED IN SUBSECTION 1.3D OF BUREAU OF THE BUDGET CIRCULAR NO. A-56. SEE 27 COMP. GEN. 267; ID. 513; 48 ID. 651. AS NOTED EARLIER, THE TRANSPORTATION OF MR. PLUNKETT'S FAMILY AND HOUSEHOLD GOODS COMMENCED SOON AFTER SALE OF THEIR RESIDENCE ON SEPTEMBER 9, 1969, WHICH DATE IS WELL WITHIN THE 2-YEAR LIMITATION PERIOD. THEREFORE, REIMBURSEMENT MAY BE BASED ON THE DISTANCE FROM BOWIE TO SYRACUSE IN ACCORDANCE WITH THE RULE EXPRESSED ABOVE.
THE VOUCHER IS RETURNED HEREWITH FOR HANDLING IN ACCORDANCE WITH THE FOREGOING.