[Claim for Payment for Unauthorized Procurement]

The Internal Revenue Service (IRS) requested a decision regarding a firm's claim for payment for T-shirts provided to certain IRS employees contributing to the Combined Federal Campaign. GAO held that the claimant was not entitled to payment, since: (1) applicable statutes and regulations did not authorize IRS to procure T-shirts; and (2) the T-shirts were not essential to the accomplishment of any authorized purpose. Accordingly, the claim was denied.