%PDF-1.6 % 1 0 obj <> endobj 2 0 obj <>stream 2021-06-11T13:12:03-04:00 2021-06-11T13:12:02-04:00 2021-06-11T13:12:03-04:00 Adobe Acrobat 17.0 application/pdf 00073101 uuid:925ccc79-1fa1-4bc2-8fec-857f8147b6d3 uuid:efff3fef-bf95-4dc6-9b78-0b79d4d69cb3 Acrobat Web Capture 15.0 endstream endobj 5 0 obj <> endobj 6 0 obj <> endobj 3 0 obj <> endobj 7 0 obj <> endobj 8 0 obj <> endobj 16 0 obj <>>> endobj 17 0 obj <> endobj 18 0 obj <> endobj 20 0 obj [19 0 R 19 0 R] endobj 21 0 obj [19 0 R 19 0 R] endobj 22 0 obj [19 0 R 19 0 R] endobj 19 0 obj <><><><>]/P 17 0 R/Pg 13 0 R/S/Article>> endobj 13 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 0/Type/Page>> endobj 23 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (00073101)Tj EMC /Artifact <>BDC 0 -86 TD (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (/_MyComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/claims/civili\ an/HTML%20Word/00073101.html)Tj 49.38 0 Td ([6/11/2021 1:12:02 PM])Tj EMC ET 1 g 10 36 591.75 729.75 re f 0.604 g q 1 0 0 1 16.0002 615.7503 cm 0 0 m 0.75 -0.751 l 579 -0.751 l 579.749 0 l h f Q 0.933 g q 1 0 0 1 16.7499 614.9997 cm 0 0 m -0.75 -0.75 l 579 -0.75 l 578.25 0 l h f Q 0.604 g q 1 0 0 1 16.0002 614.25 cm 0 0 m 0.75 0.75 l 0 1.5 l h f Q 0.933 g q 1 0 0 1 594.9999 614.9997 cm 0 0 m 0.75 -0.75 l 0.75 0.751 l h f Q 0.604 g q 1 0 0 1 16.0002 500.2497 cm 0 0 m 0.75 -0.75 l 579 -0.75 l 579.749 0 l h f Q 0.933 g q 1 0 0 1 16.7499 499.5 cm 0 0 m -0.75 -0.75 l 579 -0.75 l 578.25 0 l h f Q 0.604 g q 1 0 0 1 16.0002 498.7503 cm 0 0 m 0.75 0.75 l 0 1.499 l h f Q 0.933 g q 1 0 0 1 594.9999 499.5 cm 0 0 m 0.75 -0.75 l 0.75 0.75 l h f Q /Article <>BDC EMC BT /Article <>BDC 0 g 12 0 0 12 16 695.25 Tm (This decision was affirmed by the Deputy General Counsel \(Fiscal\), Dep\ artment)Tj /Span<>> BDC ( )Tj EMC 32.491 0 Td (of Defense, on December 21, 2001.)Tj -32.491 -3.25 Td (August 21, 2000)Tj /Span<>> BDC 0 -2.125 TD ( )Tj EMC 0 -3.25 TD (In Re:)Tj 0 -2.125 TD ([Redacted])Tj /Span<>> BDC T* ( )Tj EMC T* (Claimant)Tj 0 -3.25 TD (Claims Case No. 00073101 )Tj /TT1 1 Tf 15.224 -2.125 Td (CLAIMS APPEALS BOARD DECISION)Tj -15.224 -2.125 Td (DIGEST)Tj /TT0 1 Tf 0 -2.125 TD (When an employee receives an overpayment of salary, waiver is not approp\ riate)Tj /Span<>> BDC ( )Tj EMC 32.348 0 Td (if he was aware of the overpayment.)Tj -32.348 -1.125 Td (The amount of the employee's debt to)Tj /Span<>> BDC ( )Tj EMC 15.315 0 Td (the government is the gross amount of the payment, including amounts suc\ h)Tj /Span<>> BDC ( )Tj EMC 30.745 0 Td (as)Tj -46.06 -1.125 Td (insurance premiums, retirement contributions, and federal and state inco\ me)Tj /Span<>> BDC ( )Tj EMC 30.406 0 Td (tax withholding which are withheld and)Tj -30.406 -1.125 Td (submitted to the proper authorities)Tj /Span<>> BDC ( )Tj EMC 14.025 0 Td (on the employee's behalf. If the Defense Finance and Accounting Service \ \(DFAS\))Tj -14.025 -1.125 Td (cannot recoup the deducted amounts from those authorities, the employee \ must)Tj /Span<>> BDC ( )Tj EMC 31.936 0 Td (repay those amounts to DFAS unless the)Tj -31.936 -1.125 Td (entire debt is waived.)Tj /Span<>> BDC T* ( )Tj EMC /TT1 1 Tf T* (DECISION)Tj /TT0 1 Tf T* (This is in response to an appeal of Defense Office of Hearings and Appea\ ls)Tj /Span<>> BDC ( )Tj EMC 30.379 0 Td (\(DOHA\) Settlement Certificate No.)Tj -30.379 -1.125 Td (00060106, June 21, 2000, which denied the)Tj /Span<>> BDC ( )Tj EMC 17.664 0 Td (waiver request of a civilian employee who was overpaid when he received)Tj -17.664 -1.125 Td (an)Tj /Span<>> BDC ( )Tj EMC (extra paycheck from one agency after he transferred to another agency.)Tj /Span<>> BDC T* ( )Tj EMC /TT1 1 Tf 21.517 -2.125 Td (Background)Tj /TT0 1 Tf -21.517 -2.125 Td (The employee transferred from the Department of the Army to a Veterans)Tj /Span<>> BDC ( )Tj EMC 29.821 0 Td (Affairs facility effective December 4, 1999.)Tj -29.821 -1.125 Td (The Army erroneously paid him)Tj /Span<>> BDC ( )Tj EMC 13.136 0 Td (a gross amount of $2,096 for an additional pay period \(the pay period e\ nding)Tj /Span<>> BDC ( )Tj EMC 31.02 0 Td (December)Tj -44.156 -1.125 Td (18, 1999\). Of that amount, he received $1,228.87 by direct deposit)Tj /Span<>> BDC ( )Tj EMC 26.882 0 Td (to his bank account. The balance was made up of)Tj -26.882 -1.125 Td (deductions made on the member's)Tj /Span<>> BDC ( )Tj EMC 13.815 0 Td (behalf for Medicare, health insurance, Social Security, retirement, Thri\ ft)Tj /Span<>> BDC ( )Tj EMC 29.238 0 Td (Savings, and)Tj -43.054 -1.125 Td (federal and state income tax withholding. The employee returned)Tj /Span<>> BDC ( )Tj EMC 26.324 0 Td (the $1,228.87 which had been deposited in his bank)Tj -26.324 -1.125 Td (account, and the Defense)Tj /Span<>> BDC ( )Tj EMC 10.301 0 Td (Finance and Accounting Service \(DFAS\) was able to retrieve the amounts\ deducted)Tj /Span<>> BDC ( )Tj EMC 33.768 0 Td (for)Tj -44.068 -1.125 Td (Medicare, health insurance, Social Security, retirement, and Thrift Savi\ ngs--deductions)Tj /Span<>> BDC ( )Tj EMC 35.183 0 Td (totaling $419.77. DFAS was)Tj -35.183 -1.125 Td (unable to retrieve the $447.36 deducted for federal)Tj /Span<>> BDC ( )Tj EMC 20.519 0 Td (and state income tax withholding. The employee requested waiver of)Tj -20.519 -1.125 Td (the entire)Tj /Span<>> BDC ( )Tj EMC 3.998 0 Td (debt. His request was denied on the grounds that he was aware of the ove\ rpayment)Tj /Span<>> BDC ( )Tj EMC 33.323 0 Td (when he received it. 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Hipple)Tj T* (Chairman, Claims Appeals Board)Tj 0 -7.625 TD (/s/)Tj 0 -2.125 TD (_________________________)Tj T* (Christine M. Kopocis)Tj T* (Member, Claims Appeals Board)Tj 0 -7.625 TD (/s/)Tj 0 -2.125 TD (_________________________)Tj T* (Jean E. Smallin)Tj T* (Member, Claims Appeals Board)Tj /Span<>> BDC T* ( )Tj EMC T* (1. )Tj (For federal income tax, this is the IRS. Under 26 U.S.C. \247 7801, titl\ e)Tj /Span<>> BDC ( )Tj EMC 28.719 0 Td (26 \(which sets forth the tax code\) is to be)Tj -28.719 -1.125 Td (administered and enforced by)Tj /Span<>> BDC ( )Tj EMC 12.106 0 Td (the Secretary of the Treasury and his employees.)Tj -12.106 -2.125 Td (2. )Tj (The employee mentions paying $70 and $12.93 for filing amended 1999 tax \ returns.)Tj /Span<>> BDC ( )Tj EMC 34.964 0 Td (It is not clear whether these are)Tj -34.964 -1.125 Td (amounts were charged by a tax preparer)Tj /Span<>> BDC ( )Tj EMC 16.242 0 Td (and whether the employee is claiming reimbursement for them. If they are\ )Tj /Span<>> BDC ( )Tj EMC 29.961 0 Td (fees)Tj -46.204 -1.125 Td (charged by a tax preparer, reimbursement is not proper in the absence)Tj /Span<>> BDC ( )Tj EMC 28.127 0 Td (of a specific statute providing for reimbursement,)Tj -28.127 -1.125 Td (and we are aware of no)Tj /Span<>> BDC ( )Tj EMC 9.55 0 Td (such statute.)Tj -9.55 -2.125 Td (3. )Tj (Pending the issuance of DOHA waiver regulations, this Office has indicat\ ed)Tj /Span<>> BDC ( )Tj EMC 31.77 0 Td (that we follow the practices and)Tj -31.77 -1.125 Td (procedures of the Comptroller General. )Tj /TT2 1 Tf 15.994 0 Td (See )Tj /TT0 1 Tf (62 Fed. 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Y l=b& u(։fzI$ޟܟxѦm*ߔxbQm{ya43˜wB鍰c5,KqŹgx ]'xu;e\:9:b//-C6}(b@KF5{.ށ,ඕ@;/~q3)y[ü3v$RDWd$ΫՎT]z WЦQ]z8Gj-$|R;ӓ>~άƲ\Xo'9;⢶1=+c>c7߷K|/Oԋ/&c7#MH?~ūTqdzXpN3z_S װ#SGպq4; p^WatX5yP̱i1~3۸ 'V`sD\i@oGuOG1yכb9Zl'rYU<7#}#b:vh&X.2x6GpqD$QAo]"6%XG[Ҫ 1^geC|'-:OHC<3Ӯq'zc;{7^\NkD rq ',UxJ)L}\8j]@=HVvKs1?wc)8-F))Kp;~Fvዙ@cY_f w`*Tn#ˀA 1C 츛BP( BP( BP( BP( BP( BP( BP(bh@Jnb †2τ<[o';h`NRUqkq٤f\)6.;3:XS3g?sd\֐oψ:۫e{qF;.SkY0dS*EL jR&x%E)rR0.PLW3f4FLz渉q&&]~\a!))[kKL 4+tOrPú.-8?Nbk=u횓CțGSEE{{~"(+s컑m^I=k<˹,OD$U{Aߍkz,Z;E-kiRJ6.2uyL̫R\oe?mr2eUAwJ:RTt#њH.p awz֝ F 7%$8;ltKeM:7 ])*۸d5UnIy?Ij>P+G* պ"uB!y؍:F hЭnRwr'Uqgvwkǁ7kb{۽`sܞ0i|`H\\NrAJG~-U+Y{|1JQJUA)UZUUAofFiGF~;{3s:9ɹrc~*O`5rц[sqMe裹]=l ѱ܁C{K/oU\qlQfp*?m#&` @X|`5$e?GqF,';h1Vn|r.X 1y2Y6Qpc5 RQFKn:ZڦqGK-%4 k!<ȼ0V" 9{y#rޅ5CC" "̡V7j!ra""H\7HWH>G.v֤H d [ ^]  Rz^!>*dzEf5-x BA(ad :~r {p /:֡5aƎPy⨮tYqqz0O-a<1Is})F 90]c@xDed/f 9st֩oNz Í[,EQ`Val`1v`Ԯ=0 {QYA塝_QWi7SQ:D]9\R~x*5ջD[;AJ$<תt+8""Ok(<<w%ʇ}݈vf|ˆw+~N(s,m[6fphaRC2dŐf! >MUF)0w5BH!C ;ze W kngɡMFZ[TkVPRmlO^R؍TXvQo7%pC&3*A<2!t$FFHEM*! /wi uNXCm ῂNIdՀ |~)ކۂ ]&0FX@"$D4Sg0# pu^K/ĥR6. ťOƥUq5.C.42z Kd,}YҨ,R,$wá\71R*gJd&[kql5 ڡy($bVA< y_Pu[m E3UʢP+EEq~o2HUo0+ ^i[{;LSK>Oa0L.)z7 Ml8""PoTCW{զc2_nӷb/ҟ/Пub_Wy!0Tl7z>/dͥyT64ct0wxkƭ*Kn=I"Nׇw6rvyh`pГp]̨oܷחn_[&DXDQQ)25e^?i Lb_$#d{.-;n-cUKY=2UV 2CA [\f'aaK '^fd`},h 6Y_ [gMٌqP5<'M Gdpp4q_=,#@E}ĥP`u8mK 4M#iO3,3ƛ-t,@E)z&\9wǩ;sqJ$XQf["@p>꺏rnuqg\c{qf`xVD \\X=/gh½֢p/J&1o5kA0^ fiՑH1,gZ WuPdz(8:r_jˢ`z Ϯ|~r]fϪjڪӗ1(cCP|i˄|^q6>@nkҵq*1˛gY4 sQ T5c| y?ln<ϛG@'.j endstream endobj 14 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 1/Type/Page>> endobj 39 0 obj [41 0 R 42 0 R 43 0 R 44 0 R] endobj 40 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (00073101)Tj EMC /Artifact <>BDC 0 -86 TD (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (/_MyComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/claims/civili\ an/HTML%20Word/00073101.html)Tj 49.38 0 Td ([6/11/2021 1:12:02 PM])Tj EMC ET 1 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC q 10 36 592 730 re W n BT 0 g 12 0 0 12 16 755.25 Tm (employee questions his liability to repay any amount)Tj /Span<>> BDC ( )Tj EMC 21.385 0 Td (beyond $1,228.87, the net amount deposited in his bank account.)Tj ET Q BT 0 g 12 0 0 12 16 741.75 Tm (He asks for)Tj /Span<>> BDC ( )Tj EMC (the regulatory basis for the collection of the gross rather than the net\ )Tj /Span<>> BDC ( )Tj EMC 32.378 0 Td (amount of the overpayment.)Tj /Span<>> BDC -32.378 -2.125 Td ( )Tj EMC /TT1 1 Tf 21.906 -2.125 Td (Discussion)Tj /TT0 1 Tf -21.906 -2.125 Td (Under 5 U.S.C. \247 5584, we have the authority to waive repayment of)Tj /Span<>> BDC ( )Tj EMC 27.799 0 Td (erroneous payments of pay and allowances if)Tj -27.799 -1.125 Td (collection would be against equity)Tj /Span<>> BDC ( )Tj EMC 13.969 0 Td (and good conscience and not in the best interest of the United States, p\ rovided)Tj /Span<>> BDC ( )Tj EMC 31.575 0 Td (there)Tj -45.544 -1.125 Td (is no indication of fraud, fault, misrepresentation, or lack of good )Tj 26.382 0 Td (faith on the part of the employee. Waiver is not proper)Tj -26.382 -1.125 Td (if the employee was)Tj /Span<>> BDC ( )Tj EMC 8.275 0 Td (aware that he had received an overpayment. )Tj /TT2 1 Tf 17.824 0 Td (See Amadeo Martinez, Jr.,)Tj /Span<>> BDC ( )Tj EMC /TT0 1 Tf 10.858 0 Td (B-261628, June 13, 1996.)Tj /Span<>> BDC -36.958 -2.125 Td ( )Tj EMC 0 -2.125 TD (The Comptroller General consistently held that the amount of an employee\ 's)Tj /Span<>> BDC ( )Tj EMC 30.811 0 Td (debt is the gross amount of the payment)Tj -30.811 -1.125 Td (rather than the net amount deposited)Tj /Span<>> BDC ( )Tj EMC 14.829 0 Td (to his bank account. )Tj /TT2 1 Tf 8.248 0 Td (See Martinez,)Tj /TT0 1 Tf 5.499 0 Td ( B-261628, )Tj /TT2 1 Tf (supra, )Tj /TT0 1 Tf (and)Tj /Span<>> BDC ( )Tj EMC (the cases cited therein. In)Tj /TT2 1 Tf -28.575 -1.125 Td (Martinez,)Tj /TT0 1 Tf ( the Comptroller General pointed)Tj /Span<>> BDC ( )Tj EMC 17.385 0 Td (out that the amounts withheld for taxes, insurance, etc. are withheld an\ d)Tj -17.385 -1.125 Td (forwarded to the appropriate agencies for the benefit of the employee. I\ n)Tj /Span<>> BDC ( )Tj EMC 29.293 0 Td (the case of income tax withholding, )Tj /TT2 1 Tf 14.524 0 Td (e.g.)Tj /TT0 1 Tf (, the)Tj -43.817 -1.125 Td (amounts withheld are)Tj /Span<>> BDC ( )Tj EMC 8.859 0 Td (forwarded to the Internal Revenue Service \(IRS\) and the appropriate st\ ate)Tj /Span<>> BDC ( )Tj EMC 29.738 0 Td (agency so that the)Tj -38.597 -1.125 Td (employee will be able to pay his federal and state income)Tj /Span<>> BDC ( )Tj EMC 23.186 0 Td (tax. If the amounts withheld exceed the employee's tax)Tj -23.186 -1.125 Td (liability, the employee)Tj /Span<>> BDC ( )Tj EMC 9.22 0 Td (can elect to receive a refund of the excess.)Tj /Span<>> BDC -9.22 -2.125 Td ( )Tj EMC T* (The Comptroller General has also consistently held that the application)Tj /Span<>> BDC ( )Tj EMC 28.714 0 Td (of the tax laws to an employee's income is a)Tj -28.714 -1.375 Td (matter solely within the jurisdiction)Tj /Span<>> BDC ( )Tj EMC 14.525 0 Td (of the taxing authority)Tj 0 0 0.933 rg 9.75 0 0 9.75 297.2793 429.75 Tm (\(1\))Tj ET 0 0 0.933 RG 0.75 w q 1 0 0 1 297.2793 429 cm 0 0 m 11.369 0 l h S Q BT 0 g /Span<>> BDC 12 0 0 12 308.6479 425.25 Tm ( )Tj EMC (and that an employee's tax liability on an overpayment)Tj -24.387 -1.125 Td (does not permit partial)Tj /Span<>> BDC ( )Tj EMC 9.275 0 Td (waiver of an amount not otherwise appropriate for waiver. )Tj /TT2 1 Tf 23.603 0 Td (See Fort Polk )Tj 5.748 0 Td (Employees, )Tj /TT0 1 Tf 4.832 0 Td (B-261699,)Tj -43.458 -1.125 Td (Oct. 25, 1996,)Tj /TT2 1 Tf ( )Tj /TT0 1 Tf (and the cases cited therein.)Tj /Span<>> BDC ( )Tj EMC 16.939 0 Td (In )Tj /TT2 1 Tf (Fort Polk,)Tj /TT0 1 Tf 5.193 0 Td ( waivers of the tax withholdings were denied even though)Tj /Span<>> BDC ( )Tj EMC 23.383 0 Td (the)Tj -45.515 -1.125 Td (overpayments had occurred more than three years earlier, and the employe\ es)Tj /Span<>> BDC ( )Tj EMC 30.931 0 Td (would not be able to file amended returns)Tj -30.931 -1.125 Td (and obtain refunds. In the case)Tj /Span<>> BDC ( )Tj EMC 12.468 0 Td (before us, the debt arose late in 1999. The employee repaid the net amou\ nt)Tj /Span<>> BDC ( )Tj EMC 30.101 0 Td (of the)Tj -42.568 -1.125 Td (overpayment in 2000 and received an amended W-2 form from DFAS. It)Tj /Span<>> BDC ( )Tj EMC 29.463 0 Td (appears that he filed an amended return for)Tj -29.463 -1.125 Td (1999. To the extent that the)Tj /Span<>> BDC ( )Tj EMC 11.247 0 Td (amount withheld was refunded to the employee by the IRS, waiver would re\ sult)Tj /Span<>> BDC ( )Tj EMC 32.215 0 Td (in a)Tj -43.462 -1.375 Td (windfall to the employee.)Tj 0 0 0.933 rg 9.75 0 0 9.75 138.6309 332.25 Tm (\(2\))Tj ET q 1 0 0 1 138.6309 331.5 cm 0 0 m 11.369 0 l h S Q BT 0 g /Span<>> BDC 12 0 0 12 149.9995 327.75 Tm ( )Tj EMC (Whether or not the employee was able to recover the withheld amount, wai\ ver)Tj /Span<>> BDC ( )Tj EMC 31.85 0 Td (is not)Tj -43.016 -1.125 Td (appropriate. )Tj /TT2 1 Tf 5.053 0 Td (Id.)Tj /TT0 1 Tf /Span<>> BDC -5.053 -2.125 Td ( )Tj EMC T* (In the case before us, waiver was properly denied. Although the erroneou\ s)Tj /Span<>> BDC ( )Tj EMC 29.99 0 Td (payment was the result of administrative)Tj -29.99 -1.125 Td (error, waiver was not appropriate)Tj /Span<>> BDC ( )Tj EMC 13.55 0 Td (because the employee was aware that he had received an overpayment. )Tj /TT2 1 Tf 28.653 0 Td (See)Tj /Span<>> BDC ( )Tj EMC (Sandra L.)Tj -42.203 -1.125 Td (Geer,)Tj /TT0 1 Tf ( B-243686, July 2, 1991. The employee properly returned)Tj /Span<>> BDC ( )Tj EMC 25.577 0 Td (the net amount he had received directly and requested)Tj -25.577 -1.125 Td (that DFAS attempt to)Tj /Span<>> BDC ( )Tj EMC 8.833 0 Td (recoup the amounts withheld on his behalf. DFAS indicates that it was un\ able)Tj /Span<>> BDC ( )Tj EMC 31.383 0 Td (to recoup the)Tj -40.216 -1.125 Td (amounts withheld for federal and state income tax. The employee)Tj /Span<>> BDC ( )Tj EMC 26.463 0 Td (remains liable for those amounts. )Tj /TT2 1 Tf 13.552 0 Td (See)Tj /TT0 1 Tf ( )Tj /TT2 1 Tf (Fort Polk)Tj -40.015 -1.125 Td (Employees,)Tj /TT0 1 Tf /Span<>> BDC ( )Tj EMC (B-261699, )Tj /TT2 1 Tf (supra,)Tj /TT0 1 Tf ( and )Tj /TT2 1 Tf (Martinez, )Tj /TT0 1 Tf (B-261628, )Tj /TT2 1 Tf (supra.)Tj /TT0 1 Tf /Span<>> BDC T* ( )Tj EMC T* (The agency which carries out a statute is generally responsible for inte\ rpreting)Tj /Span<>> BDC ( )Tj EMC 31.6 0 Td (the statute and issuing regulations for the)Tj -31.6 -1.125 Td (administration of the statute,)Tj /Span<>> BDC ( )Tj EMC 11.692 0 Td (and deference is generally given to that agency's interpretation. Until \ December)Tj /Span<>> BDC ( )Tj EMC 32.167 0 Td (1996, the)Tj -43.859 -1.125 Td (authority to waive repayment of erroneous payments of pay and allowances\ )Tj /Span<>> BDC ( )Tj EMC 30.518 0 Td (made to civilian employees rested with the)Tj -30.518 -1.125 Td (Comptroller General. For DoD employees,)Tj /Span<>> BDC ( )Tj EMC 17.413 0 Td (waiver authority now rests with this Office. The Comptroller General bas\ ed)Tj -17.413 -1.125 Td (waiver decisions on his interpretation of the waiver statute \(for civil\ ian)Tj /Span<>> BDC ( )Tj EMC 28.63 0 Td (employees, 5 U.S.C. \247 5584\) as implemented in)Tj -28.63 -1.125 Td (4 C.F.R. Parts 91 and)Tj /Span<>> BDC ( )Tj EMC (92 and his prior waiver decisions. This Office bases decisions on the sa\ me)Tj /Span<>> BDC ( )Tj EMC 38.827 0 Td (regulations and the)Tj -38.827 -1.375 Td (Comptroller General's decisions.)Tj 0 0 0.933 rg /Span<>> BDC 9.75 0 0 9.75 173.125 65.25 Tm ( )Tj EMC ET q 1 0 0 1 173.125 64.5 cm 0 0 m 2.438 0 l h S Q BT 9.75 0 0 9.75 175.5625 65.25 Tm (\(3\))Tj ET q 1 0 0 1 175.5625 64.5 cm 0 0 m 11.369 0 l h S Q BT 0 g /Span<>> BDC 12 0 0 12 186.9312 60.75 Tm ( )Tj EMC (We are aware of no IRS regulation dealing with waiver. 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