[Response to SSA Request for Decision Concerning Employee's Entitlement to Relocation Income Tax Allowance]

The Social Security Administration requested a decision regarding an employee's claim for a relocation income tax allowance incident to his Intergovernmental Personnel Act transfer. The claimant relocated under the act and claimed reimbursement for income tax he paid on the money he was reimbursed for his relocation expenses. GAO held that the claimant was entitled to a relocation income tax allowance because the expenses for which SSA reimbursed the employee were specifically allowed by the act. GAO distinguished several prior decisions in which claimants claimed the allowance on reimbursements not specifically allowed by the act. Accordingly, the claim was allowed.