[Decision Concerning HHS Employee's Claim for Reimbursement of State Income Taxes]

The Department of Health and Human Services requested a decision regarding an employee's right to a relocation income tax allowance incident to her transfer. GAO held that: (1) the claimant paid nonreimbursable state taxes on her capital gain from the house sale; and (2) social security withholdings from her relocation reimbursement were not allowable moving expenses. Accordingly, the claim was denied.