[Decision Concerning Intermittent IRS Employees' Compensation Claims]

The Internal Revenue Service (IRS) requested a decision regarding its authority to pay intermittent temporary employees for administrative leave under circumstances where: (1) its appropriations lapsed; and (2) an emergency precipitated a facility closure. GAO held that IRS had: (1) specific legislative authority to pay the employees for the period during which its appropriations lapsed; and (2) general administrative authority to pay the employees for administrative leave due to circumstances beyond its control. Accordingly, IRS could pay the employees for administrative leave.