[Appeal of Claims Group's Denial of IRS Employee's Claim for Additional Relocation Income Tax Allowance]

An Internal Revenue Service employee appealed his denied claim for an additional relocation income tax allowance, contending that his own method for computing the allowance was better than the method provided under General Services Administration (GSA) regulations. GAO held that: (1) IRS properly computed the claimant's reimbursement under applicable regulations; and (2) the claimant did not show that the GSA regulations were unreasonable or inconsistent with statutory authority. Accordingly, the claim was denied.