[IRS Employee's Claim for Reimbursement for Household Goods Transportation Costs]

The Internal Revenue Service (IRS) requested a decision regarding a transferred employee's claim for reimbursement for expenses he incurred when he privately conveyed his household goods. The claimant contended that IRS advised him that it would reimburse him for his transportation costs on the commuted rate basis if he privately conveyed the goods. GAO held that the claimant was only entitled to reimbursement for his actual expenses, since IRS: (1) issued a travel authorization by the government bill of lading (GBL) method; and (2) lacked authority to reimburse the claimant in excess of actual expenses he incurred or the maximum GBL amount it authorized. Accordingly, IRS should reimburse the claimant for only his actual expenses.