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[Decision Concerning IRS Employee's Claim for Reimbursement of Noncommercial Lodging Expenses]

B-223805 Mar 20, 1987
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Highlights

An Internal Revenue Service (IRS) employee claimed reimbursement for the food and lodging expenses he paid to his parents while staying with them on official travel. IRS denied the claim as excessive absent specific documentation and cost expenditure guidelines. GAO held that: (1) unless the agency's judgment was clearly erroneous, arbitrary, or capricious, it would not substitute its judgment for the agency's; (2) a relative's signed statement of the value of lodging and subsistence provided did not create a legal obligation to make payment or state that the amount paid was reasonable; and (3) a recent amendment to the applicable regulations prohibited reimbursement. Accordingly, the claim was denied.

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