[Request for Advance Decision Concerning Reimbursement for IRS Employee's Lodging Expenses]

GAO was requested for an advance decision as to whether an Internal Revenue Service (IRS) employee should be reimbursed for lodging expenses incurred by herself and her dependent while traveling from her old duty station to her new permanent duty site. The claimant noted on her travel voucher that the claimed per diem was based on the average lodging expenses incurred, even though she submitted no receipts verifying these costs. IRS stated that its regulations required the claimant to furnish lodging receipts with the travel voucher. GAO agreed with the agency's interpretation of applicable travel and IRS regulations and found no evidence that the agency misled the claimant as to the need for furnishing the receipts or that the receipts were impracticable to obtain. Accordingly, the claimant is not entitled to reimbursement for the lodging costs.