Claim for Mileage From Residence

An advance decision was requested concerning whether an Internal Revenue Service (IRS) employee may be reimbursed for mileage for travel to temporary duty locations near his official duty station as well as to his family residence 100 miles away. The employee performed temporary duty at various locations with only occasional visits to the IRS office. Normally, he would drive from his residence on Monday to the temporary assignment, and he would return to his residence on Thursday or Friday evenings. During the week, he would commute from a motor home. The employee claimed and was reimbursed for mileage based on a residence located where the motor home was parked. He subsequently sought the additional mileage to and from his permanent residence on the grounds that it is his only residence for purposes of mail, voting, and community activities. GAO held that, where the employee normally commutes from his temporary residence, he may not be reimbursed for mileage from his family residence which he visits on weekends. The employee's decision to maintain a separate residence to which he commuted on weekends was a matter of personal choice and should not affect his entitlement to mileage from travel to temporary duty locations. Accordingly, GAO found no basis to allow the claim for additional mileage reimbursement.