[Claim for Reimbursement of Federal Tax Lien Fees and for Printing of Special Personal Checks]

An authorized certifying officer of the the Internal Revenue Service (IRS) requested an advance decision on whether a voucher may properly be certified for payment. The employee sought reimbursement of fees associated with the recording of Federal tax liens and releases, plus the cost of printing checks for a special personal tax lien account he had established at a local bank, presumably to facilitate his work and to segregate these moneys from his private account. GAO held that: (1) no Government officer or employee can create a valid claim in his favor by paying obligations of the United States from his personal funds, which he is neither legally required nor authorized to pay; the only recognized exception is where the personal expenditures are in the Government's interest and arise under urgent and unforeseen circumstances; (2) an IRS employee, as part of his official duties, is required to pay recording fees associated with filing and releasing Federal tax liens against the property of delinquent taxpayers. However, IRS policy authorizes payment of such fees with an employee's personal funds and contemplates that the employee will be reimbursed from the agency's appropriations; and (3) an IRS employee, as part of his official duties, is required to pay recording fees associated with filing and releasing Federal tax liens against the property of delinquent taxpayers. IRS neither approves nor authorizes the reimbursement of its employees for the printing of checks. Accordingly, the claim for payment of fees associated with the recording of Federal tax liens and releases may be certified for payment, but the claim for the printing of checks associated with his personal tax lien account may not be certified for payment.