Flra

The Department of Treasury, Internal Revenue Service (“IRS”), petitions this court to review an August 10, 2005, order by the Federal Labor Relations Authority (“FLRA”). The FLRA, along with the intervenor, the National Treasury Employees Union (“NTEU”), has cross-petitioned this court to enforce the FLRA’s order. For the following reasons, we will deny the IRS’s petition for review and grant the FLRA’s cross-petition for enforcement.

I. FACTUAL BACKGROUND

The facts underlying this case are not in dispute. In 1998, the IRS temporarily assigned revenue officers and revenue agents from its Tacoma, Everett, and Bellevue, Washington offices to work at the Seattle district headquarters. These employees assisted with walk-in and telephone customers.

At all times relevant to this case, the IRS and the NTEU operated under a collective bargaining agreement (“CBA”). Article 29, Section 3E of the CBA stated that, “[w]hen an employee travels from his/her residence to a point of destination within his/her official duty station, he/she should not be required to leave home any earlier or arrive home any later than he/ she does when he/she travels to and from his/her usual assigned place of…