May the IRS authorize travel at Government expense to attend funerals?
Yes. The IRS may only authorize travel at Government expense for official business essential to the purposes of the Government and for accomplishment of the agency’s mission. Attendance at funerals is not normally considered official business for which the IRS pays an employee’s travel expenses. There are situations where the attendance by an official IRS representative at a funeral may be considered important to the mission of the agency and where an appropriate representative would be unable to attend without the travel being authorized at Government expense. • When may the IRS reimburse travel expenses to attend funerals? When the Commissioner or the delegated authority determines that there are circumstances relating to significant activities of the IRS that justify the designation of an employee as an official IRS representative to attend a funeral, the IRS may reimburse the travel expenses. • Who can approve IRS representation at funerals? The Commissioner or delegated authority,
