[IRS Employee's Entitlement To Retain Juror Fees]

The Internal Revenue Service (IRS) requested a decision regarding whether an employee who served as a juror could retain juror fees. The employee contended that remittance of such fees to IRS should not depend on where the employee resides, since state laws differ regarding such remittance. GAO held that: (1) while jury pay covered meals and expenses, the applicable law made no distinction between jury pay and reimbursement for mileage and expense; and (2) since the statute specifically referred to such fees as compensation, the employee must remit them to IRS. Accordingly, the claim was denied.