[Claim for Reimbursement for Cost of Shipping Specially Equipped Privately Owned Vehicle]

The Internal Revenue Service (IRS) requested an advance decision on the claim of a handicapped employee for the reimbursement of costs incurred while shipping her specially equipped automobile from her old to her new duty station. GAO has held that an agency may expend appropriated funds to accommodate the physical or mental limitations of handicapped employees. Further, IRS clearly justified the expenditure and showed that the cost would not impose a hardship on the travel program. Accordingly, the employee may be reimbursed the shipping costs.