- 27 -
41 C.F.R. chapter 301.7 See, e.g., Rev. Proc. 90-60, sec. 1,
1990-2 C.B. at 651 (an employee may use the revenue procedures to
compute the “deductible costs of business meal and incidental
expenses paid or incurred while traveling away from home”); see
also id. sec. 6.01, 1990-2 C.B. at 655 (“the Federal M&IE rate
described in section 3.02 for the locality of travel will be
applied in the same manner as applied under the Federal Travel
Regulations, 41 C.F.R. Part 301-7 (1990), except as provided in
sections 6.02 through 6.04.”).8 The travel regulations, in turn,
provide a specific mechanism under which the applicable M&IE
rates are reduced whenever the employer provides the traveler
with meals at no charge. See, e.g., 41 C.F.R. sec. 301-
7.12(a)(2) (1994 & 1996). We conclude that an employee is not
precluded by the revenue procedures from using the procedures
when he or she pays only for incidental expenses, just as an
employee is not precluded by the revenue procedures from using
the procedures when he or she pays only for meals.
7 Respondent makes no reference to this provision or to the
fact that the revenue procedures apply the M&IE rates in
accordance with the rules of those regulations.
8 None of these exceptions are applicable herein; e.g., Rev.
Proc. 90-60, sec. 6.03, 1990-2 C.B. 651, 655, does not apply
because petitioner was never responsible for the cost of his
meals. Moreover, the fact that 41 C.F.R. sec. 301-7.12(a)(2)
(1994 & 1996) provides explicitly that the M&IE rate must be
reduced when the Government provides an employee with meals at no
charge counters petitioner’s argument that we should not reduce
the M&IE rates to take into account his employer-provided meals.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NextLast modified: May 25, 2011