[Question Concerning IRS Employee's Entitlement to Real Estate Expenses]

An Internal Revenue Service (IRS) employee submitted a claim for additional real estate expenses incurred in the sale of his home subsequent to a transfer of duty stations. The employing office denied reimbursement of the claim because it failed to satisfy the legal requirement of a customary cost that sellers in the local area incur. GAO has held that such expenses are only reimbursable to the extent that sellers in the locality of the sale are customarily paid. Accordingly, the claim was denied.