[Claim for Subsistence Expenses Incident to Transfer]

The Internal Revenue Service requested a decision regarding a transferred employee's claim for reimbursement for temporary quarters subsistence expenses, contending that the claimant's spouse was under a physician's order restricting her ability to travel. GAO held that the: (1) claimant's occupancy at the new duty station terminated entitlement to reimbursement; and (2) applicable regulations made no exceptions for an employee whose family occupancy was delayed due to a medical restriction.