[IRS Employee's Claim for Real Estate Expenses]

The Internal Revenue Service requested a decision concerning an employee's claim for real estate expenses incurred when he and his fiancee purchased a residence at his new duty station. GAO noted that although the settlement statement contained both the employee's and fiancee's names, they were listed as single persons. GAO held that the employee was only entitled to reimbursement of half of the allowable real estate expenses, since the co-purchaser was not a member of his immediate family at the time of purchase. Accordingly, the claim was allowed in part.