[Decision Concerning IRS Employee's Claim for Subsistence Expenses]

An Internal Revenue Service (IRS) employee claimed full reimbursement for subsistence expenses he incurred while on temporary duty in a high-rate geographical area, contending that he was entitled to reimbursement, since his revised claims for meal expenses did not exceed 45 percent of his allowable per diem. GAO held that the claimant was not entitled to reimbursement, since he failed to itemize his meal expenses or provide evidence that his actual expenses exceeded his reimbursement. Accordingly, the claim was denied.