Claim for Reimbursement of Transportation Expenses for Movement of Household Effects

A certifying officer of the Central Region, Internal Revenue Service (IRS) requested a decision regarding a claim for reimbursement of transportation expenses for movement of household effects incident to an intrastate transfer of an IRS employee. The employee authorized expedited or special service which caused his costs to exceed the reimbursement he received at the commuted rate. No administrative determination was made to authorize the shipment of the employee's goods by the Government under the actual expense method. There is no authority to pay a transportation claim in excess of the allowable commuted rate when the commuted rate system is used. Therefore, there is no basis to pay the employee's claim and the voucher may not be certified for payment.