Reimbursement of State Bar Membership Dues

An authorized certifying officer requested an advance decision as to whether a lawyer for the Internal Revenue Service (IRS) could be reimbursed for the fees she paid to become a member of the bar in her state. The employee contended that the reimbursement was proper since IRS requires its employees to be a member of the appropriate bar. However, GAO has held that license fees are personal expenses which must be borne by the individual. Accordingly, the lawyer may not be reimbursed for the claimed fees.