B-176787, OCT 25, 1972

B-176787, OCT 25, 1972

CIVILIAN PERSONNEL - REAL ESTATE EXPENSES - RESIDENCE DECISION DENYING CERTIFICATION FOR PAYMENT OF A VOUCHER IN FAVOR OF J. C. BUTCHER, AN EMPLOYEE OF IRS, FOR REIMBURSEMENT OF REAL ESTATE EXPENSES INCURRED IN CONNECTION WITH THE SALE OF A RESIDENCE LOCATED IN GREENBACK, TENN., INCIDENT TO A CHANGE OF STATION FROM NASHVILLE, TENN., TO ATLANTA, GA. A HOME TO WHICH AN EMPLOYEE ONLY RETURNS ON WEEKENDS CANNOT BE VIEWED AS A RESIDENCE FROM WHICH THE EMPLOYEE REGULARLY COMMUTED TO AND FROM WORK. OMB CIRCULAR NO. A-56, SECTION 1.2I. THEREFORE, REAL ESTATE EXPENSES INCIDENT TO THE SALE OF SUCH A HOME ARE NOT REIMBURSABLE.

TO MS. LOUISE MCMILLAN:

REFERENCE IS MADE TO YOUR LETTER DATED AUGUST 3, 1972, WITH ENCLOSURES, REFERENCE ADFF:SB, WHICH REQUESTS OUR DECISION AS TO WHETHER THE ENCLOSED VOUCHER IN THE AMOUNT OF $1,644 IN FAVOR OF MR. J. C. BUTCHER, AN EMPLOYEE OF THE INTERNAL REVENUE SERVICE, MAY BE CERTIFIED FOR PAYMENT IN VIEW OF THE CIRCUMSTANCES HEREINAFTER DESCRIBED.

THE RECORD INDICATES THAT BY TRAVEL AUTHORIZATION NO. SE-A-72-26, DATED NOVEMBER 11, 1971, MR. BUTCHER WAS AUTHORIZED A CHANGE OF OFFICIAL DUTY STATION FROM NASHVILLE, TENNESSEE, TO ATLANTA, GEORGIA. INCIDENT TO THIS TRANSFER MR. BUTCHER SOLD THE HOME WHICH HE CLAIMED TO BE HIS RESIDENCE AT THE OLD DUTY STATION, NASHVILLE, TENNESSEE, AND NOW HAS SUBMITTED THE SUBJECT VOUCHER FOR REIMBURSEMENT OF REAL ESTATE EXPENSES INCURRED IN CONNECTION WITH SUCH SALE.

YOUR DOUBT IN THE MATTER ARISES BECAUSE THE SALE OF THE RESIDENCE INVOLVED WAS LOCATED IN GREENBACK, TENNESSEE, A DISTANCE OF APPROXIMATELY 182 MILES FROM THE OLD OFFICIAL DUTY STATION. IT IS APPARENTLY YOUR VIEW BY VIRTUE OF THE DISTANCE OF THE DWELLING FROM THE OLD DUTY STATION THAT IT MAY NOT QUALIFY AS THE EMPLOYEE'S RESIDENCE AT SUCH STATION.

SECTION 1.2I OF OFFICE OF MANAGEMENT AND BUDGET CIRCULAR NO. A-56, REVISED AUGUST 17, 1971, PROVIDES IN PERTINENT PART AS FOLLOWS:

"WITH RESPECT TO ENTITLEMENT UNDER THESE REGULATIONS RELATING TO THE RESIDENCE AND THE HOUSEHOLD GOODS AND PERSONAL EFFECTS OF AN EMPLOYEE, OFFICIAL STATION OR POST OF DUTY ALSO MEANS THE RESIDENCE OR OTHER QUARTERS FROM WHICH THE EMPLOYEE REGULARLY COMMUTES TO AND FROM WORK ***"

WE UNDERSTAND THAT WHILE STATIONED AT NASHVILLE, TENNESSEE, MR. BUTCHER COMMUTED DAILY TO AND FROM WORK FROM EITHER AN APARTMENT OR MOTEL ROOM LOCATED IN THE NASHVILLE AREA, AND ON WEEKENDS HE REGULARLY RETURNED TO THE DWELLING AT GREENBACK, TENNESSEE.

PURSUANT TO THE REGULATIONS QUOTED ABOVE, THE HOME AT GREENBACK COULD NOT BE VIEWED AS A RESIDENCE FROM WHICH MR. BUTCHER "REGULARLY" COMMUTED "TO AND FROM WORK." THIS MEANS DAILY COMMUTING AND NOT JUST ON WEEKENDS.

IN SUCH LIGHT THE VOUCHER, WITH ACCOMPANYING PAPERS, IS RETURNED HEREWITH AND MAY BE PROCESSED FOR PAYMENT ONLY IN ACCORDANCE WITH THE FOREGOING.