[Decision Concerning IRS Employee's Entitlement to Reimbursement of Temporary Duty Lodging Expenses]

The Internal Revenue Service (IRS) requested a decision concerning an employee's claim for reimbursement for cable television expenses incident to a long-term temporary duty assignment. The employee contended that such charges were frequently part of the normal rental package in the geographical area of his assignment. IRS pointed out that: (1) the motel in which the employee stayed did not include cable TV in its room rental; and (2) it could not determine whether this service was ordinarily included in lodging costs in the area. GAO held that: (1) IRS had the primary responsibility to make an administrative determination as to whether it could allow the cable charges; and (2) the proper standard it should use is whether the service was ordinarily included in the price of a hotel or motel room in the area concerned. Accordingly, the claim was remanded to IRS for determination.