Request for Reimbursement of Luncheon Expenses

An authorized certifying officer of the Internal Revenue Service (IRS) asked whether an IRS employee could be reimbursed luncheon expenses incurred by him at his official duty station. The employee stated that monthly luncheon meetings are held for the heads of various law enforcement agencies in the area. Part of the employee's job requires that he maintain liaison and open communication with other Federal agencies, and his attendance at the luncheons contributes significantly to maintaining this liaison. Federal Travel Regulations prohibit the payment of per diem at an employee's official duty station, regardless of any unusual working conditions involved. Because the luncheons were held at the employee's official duty station, the employee's luncheon expenses may not be reimbursed.