B-204213: Sep 9, 1981

DIGEST: ATTORNEY EMPLOYED BY INTERNAL REVENUE SERVICE MAY NOT BE REIMBURSED FOR STATE BAR MEMBERSHIP DUES SINCE BAR DUES ARE A PERSONAL EXPENSE AND ARE NOT PAYABLE FROM APPROPRIATED FUNDS. 5 U.S.C. SHARON DANIEL - REIMBURSEMENT OF STATE BAR MEMBERSHIP DUES: THIS IS IN RESPONSE TO A REQUEST FOR AN ADVANCE DECISION FROM MR. DANIEL IS NOT ENTITLED TO REIMBURSEMENT OF HER NORTH CAROLINA STATE BAR MEMB...

B-204213: Sep 9, 1981

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 expense...