[Request for Advance Decision on IRS Employee's Entitlement to Reimbursement for Household Goods Moving Expenses]

The Internal Revenue Service (IRS) requested an advance decision concerning whether a transferred employee was entitled to reimbursement for household goods transportation expenses under the commuted rate method or the government bill of lading method. The employee contended that he was entitled to reimbursement under the commuted rate method for the amount he paid to family members for hauling and disassembling miscellaneous household goods. GAO held that the employee was: (1) entitled to reimbursement for his actual transportation expenses; (2) not entitled to reimbursement for the amount he paid to family members, since it was a gratuitous payment. Accordingly, IRS should reimburse the employee for his actual moving costs only.