[Request for Advance Decision on IRS Employee's Claim for Additional Temporary Quarters Subsistence Expenses]

The Internal Revenue Service (IRS) requested an advance decision concerning a transferred employee's claim for reimbursement for temporary lodging subsistence expenses for renting a coworker's furnished apartment while his new residence was under construction. GAO held that the claimant was entitled to reimbursement for his temporary lodging expenses, since the rent was: (1) less than the cost of commercial lodging; and (2) reasonably based on the actual expenses incurred by the coworker in paying the costs associated with the maintenance of the residence. Accordingly, the claim was allowed.