[IRS Employee's Claim for Telephone Connection Fee]

The Internal Revenue Service (IRS) requested an advance decision on an employee's claim for reimbursement for a telephone connection charge she incurred while on temporary duty. IRS advised that the claimant: (1) rented a furnished apartment that was monetarily in the government's interest; and (2) contended that the connection charge should be considered as a reimbursable telephone use fee, rather than as an installation charge. GAO held that the connection charge was a one-time fee that was not ordinarily included in the price of a hotel or motel room. Accordingly, the claim was denied.