[Decision Concerning DOE Employee's Claim for Reimbursement of Tax Return Preparation Fee]

The Department of Energy (DOE) requested a decision concerning a transferred employee's claim for reimbursement for a tax return preparation fee he incurred when an error in his earnings statement necessitated his filing an amended return. GAO noted that DOE issued a corrected form, which reflected higher wages and tax withholdings for his relocation expenses. The employee claimed reimbursement of the tax accountant's fee as a relocation expense on the basis that it was necessitated solely by the DOE error in computing his withholding tax for those expenses. GAO held that: (1) there was no statutory or regulatory authority specifically authorizing the payment of a federal employee's income tax preparation fees; and (2) it could not allow the claim as a relocation expense, since the accountant's services were not related to his transfer. Accordingly, the claim was denied.