[Decision Concerning Former IRS Employee's Claim for Per Diem for Temporary Duty]

A labor union requested a decision regarding a former Internal Revenue Service (IRS) employee's claim for per diem expenses incident to an extended temporary duty assignment. The claimant transferred to a new permanent duty station with the understanding that she would be assigned extensive temporary duty at another location. She maintained a residence at the temporary location and commuted to her permanent station from there when necessary, and continued to do so after completing her temporary assignment. GAO held that: (1) since the claimant continued to reside at the temporary location after completing her temporary assignment, she was not entitled to reimbursement for temporary lodging or per diem expenses; and (2) IRS erroneously paid a portion of the employee's original claim and the overpayment was subject to recoupment. Accordingly, the claim was denied.