[Request for Reconsideration of Denied Claim]

A transferred Internal Revenue Service (IRS) employee requested reconsideration of his denied claim for reimbursement for relocation expenses. GAO had held that the claimant relocated primarily due to his own convenience or benefit, since the relocation did not result from a competitive selection under a vacancy announcement. In his request for reconsideration, the claimant contended that his transfer primarily benefitted the government, since he was the only available qualified candidate. GAO held that IRS properly required the claimant to pay his own relocation expenses, since: (1) the transfer was primarily for the claimant's benefit; and (2) IRS transferred the claimant noncompetitively into a lower grade position to accommodate his relocation desires. Accordingly, the claim was denied.