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Non-Federal Source Reimbursement

Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

IRS employees are prohibited from accepting payments from non-Federal sources to reimburse themselves or the IRS for travel costs. There is one exception to this prohibition for Chief Counsel employees who, with appropriate approval, may continue to accept travel payments from non-Federal sources in certain situations in accordance with 5 USC 4111 PDF, Acceptance of Contributions, Awards, and Other Payments.

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management

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