Real Estate Expenses for Residence Not at Official Duty Station

An Internal Revenue Service Employee requested reimbursement for expenses incurred incident to the sale of his residence located in Lubbock, Texas. The employee's assignment to his first duty station in Fort Worth, Texas, did not authorize moving expenses from Lubbock, the employee's residence at the time of the appointment. After reporting to Fort Worth, he maintained his home in Lubbock, in which members of his family resided and commuted each week to Lubbock. A second assignment from Fort Worth to Amarillo, Texas, was authorized including moving expenses and expenses for the sale and purchase of residence. Doubt exists as to the validity of the claim since the residence sold was not located at the old official station and was not the employee's actual residence at the time he was notified of his transfer to Amarillo. Regulations are clear and unambiguous authorizing reimbursement for the expenses of residence transactions incident to a transfer involving a residence "from which the employee regularly commutes to and from work" and limits the exception to this requirement to those cases in which an employee is assigned to a remote area where family housing is unavailable. Since there is no indication that Fort Worth, a city of 360,000 (1970 census), could be considered a remote area payment of the claim may not be made.