Mileage Costs from Residence to Official Station

An Authorized Certifying Officer of the Internal Revenue Service (IRS) requested advice as to the propriety of paying the claim of an employee for mileage costs from his residence to his official duty station on regular workdays on which he must use his privately owned vehicle extensively for official business. Regulations require the employee to bear the cost of transportation between home and office, and amendment of the IRS travel regulations presents a policy matter for consideration by the IRS, GAO, and the General Services Administration.