%PDF-1.6 % 1 0 obj <> endobj 2 0 obj <>stream 2021-06-11T13:14:16-04:00 2021-06-11T13:14:16-04:00 2021-06-11T13:14:16-04:00 Adobe Acrobat 17.0 application/pdf 97060228 uuid:dba6c1c6-9ae1-46b1-8f72-9ef77510dcf7 uuid:4dd34a23-c7ab-4396-8b0d-abad2140410e 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 15 0 obj <>>> endobj 16 0 obj <> endobj 17 0 obj <> endobj 19 0 obj [18 0 R 18 0 R] endobj 20 0 obj [18 0 R 18 0 R] endobj 18 0 obj <><>]/P 16 0 R/Pg 13 0 R/S/Article>> endobj 13 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 0/Type/Page>> endobj 21 0 obj [27 0 R 28 0 R 29 0 R] endobj 22 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (97060228)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/97060228.html)Tj 49.38 0 Td ([6/11/2021 1:14:16 PM])Tj EMC ET 1 g 10 36 591.75 729.75 re f 0.604 g q 1 0 0 1 16.0002 759.7503 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 758.9997 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 758.25 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 758.9997 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 675.7497 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 675 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 674.2503 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 675 cm 0 0 m 0.75 -0.75 l 0.75 0.75 l h f Q /Article <>BDC EMC /Article <>BDC BT 0 g 12 0 0 12 16 741.75 Tm (In Re:)Tj 0 -2.125 TD ([Redacted])Tj T* (Claimant)Tj 0 -2.75 TD (DATE: August 18, 1997)Tj 0 -2.125 TD (Claims Case No. 97060228)Tj /TT1 1 Tf 15.224 -2.125 Td (CLAIMS APPEALS BOARD DECISION)Tj -15.224 -2.125 Td (DIGEST)Tj /TT0 1 Tf T* (The payment of Withholding Tax Allowance \(WTA\) in excess of the amount\ ultimately allowed )Tj 38.877 0 Td (under the Relocation)Tj -38.877 -1.125 Td (Income Tax Allowance \(RITA\), where the amount of WTA advanced was )Tj 29.988 0 Td (proper under then existing regulations, is not)Tj -29.988 -1.125 Td (subject to waiver under 5 U.S.C. \247 5584 because the )Tj 21.189 0 Td (amount of WTA paid was not erroneous.)Tj /TT1 1 Tf -21.189 -2.125 Td (DECISION)Tj /TT0 1 Tf 0 -2.375 TD (, a civilian employee of the Department of the Army, appeals the settlem\ ent of the U.S. General )Tj 38.57 0 Td (Accounting Office)Tj 0 0 0.933 rg 9.75 0 0 9.75 568.4746 479.25 Tm (\(1\))Tj ET 0 0 0.933 RG 0.75 w q 1 0 0 1 568.4746 478.5 cm 0 0 m 11.369 0 l h S Q BT 0 g 12 0 0 12 16 461.25 Tm (which disallowed the employee's application for a waiver of the indebted\ ness )Tj 31.198 0 Td (that resulted from paying him excess)Tj -31.198 -1.125 Td (Withholding Tax Allowance. )Tj 11.941 0 Td (Pursuant to Public Law No. )Tj 11.333 0 Td (104-316, October 19, 1996, the authority of the Comptroller)Tj -23.274 -1.125 Td (General to waive a claim of the United )Tj 15.771 0 Td (States against a person arising out of an erroneous payment of pay or)Tj -15.771 -1.125 Td (allowances, including travel, )Tj 11.746 0 Td (transportation or relocation expenses and allowances, was transferred to\ the Director,)Tj -11.746 -1.125 Td (Office of )Tj (anagement and Budget \(OMB\). )Tj 16.745 0 Td (The Director of OMB delegated his waiver authority involving )Tj 25.41 0 Td (all uniformed)Tj -42.155 -1.125 Td (service members and civilian employees of the Department of Defense to t\ he Secretary )Tj 35.125 0 Td (of Defense effective December)Tj -35.125 -1.375 Td (18, 1996. )Tj (The Defense Office of Hearings and Appeals exercises the )Tj 27.684 0 Td (authority of the Secretary.)Tj 0 0 0.933 rg 9.75 0 0 9.75 473.4941 381.75 Tm (\(2\))Tj ET q 1 0 0 1 473.4941 381 cm 0 0 m 11.369 0 l h S Q BT 0 g /TT1 1 Tf 12 0 0 12 274.1992 351.75 Tm (Background)Tj /TT0 1 Tf -21.517 -2.125 Td (The record shows that the employee was issued travel orders on September\ 23, 1993, transferring )Tj 39.239 0 Td (him from [Redacted].)Tj -39.239 -1.125 Td (On February 14, 1994, the employee submitted his travel voucher for )Tj 27.965 0 Td (payment, and the paid reimbursement included)Tj -27.965 -1.125 Td ($1,537.47 for Withholding Tax Allowance \(WTA\). )Tj 20.8 0 Td (This amount was calculated by multiplying the taxable)Tj -20.8 -1.125 Td (reimbursement of $3,954.40 by the 38.88 )Tj 16.803 0 Td (percent WTA rate. )Tj 7.718 0 Td (In a subsequent claim for payment of Relocation Income)Tj -24.521 -1.125 Td (Tax Allowance )Tj 6.386 0 Td (\(RITA\), the Defense Finance and Accounting Service determined that the\ employee was entitled to)Tj -6.386 -1.125 Td (receive only $697.84 \($3,954.40 X 17.6471 percent\). )Tj 21.495 0 Td (WTA is considered an advance of RITA; )Tj 16.688 0 Td (therefore, the RITA)Tj -38.183 -1.125 Td (payment is offset by the WTA amount previously paid. )Tj 22.329 0 Td (Because the employee )Tj 9.19 0 Td (received WTA in the amount of)Tj -31.519 -1.125 Td ($1,537.47 and he was entitled to only $697.84, he was overpaid )Tj 25.745 0 Td ($839.63.)Tj -25.745 -2.125 Td (In denying the employee's application, GAO noted that the setting of the\ rates and the application of )Tj 40.335 0 Td (these rates to a)Tj -40.335 -1.125 Td (specific claim is a matter within the administrative agency's discretion\ as guided by )Tj 33.643 0 Td (Title 41 of the Code of Federal)Tj -33.643 -1.125 Td (Regulations \(C.F.R.\), Part 302-11, and the proper application of )Tj 25.829 0 Td (these rules is the responsibility of the agency and not)Tj -25.829 -1.125 Td (subject to review by GAO. )Tj (GAO also noted )Tj (that under 41 C.F.R. \247 302-11.9\(b\)\(3\), if the agency's calculatio\ ns result in a)Tj 0 -1.125 TD (negative amount, the )Tj 8.608 0 Td (employee is obligated to repay this amount to the agency. )Tj 23.299 0 Td (The GAO found that the WTA payment)Tj -31.908 -1.125 Td (was proper when made, and that there was no "erroneous" payment for purp\ oses of the waiver )Tj 37.943 0 Td (statute, title 5, United)Tj -37.943 -1.375 Td (States Code, Section 5584 \(5 U.S.C. \247 5584\).)Tj 0 0 0.933 rg 9.75 0 0 9.75 233.3242 126.75 Tm (\(3\))Tj ET q 1 0 0 1 233.3242 126 cm 0 0 m 11.369 0 l h S Q BT 0 g 12 0 0 12 16 96.75 Tm (The employee appeals without specifying any legal basis to support his c\ ontention that the WTA )Tj 38.963 0 Td (should not have been)Tj -38.963 -1.125 Td (assessed at 38.88 percent.)Tj /TT1 1 Tf 21.906 -2.125 Td (Discussion)Tj ET EMC endstream endobj 23 0 obj <> endobj 24 0 obj (t'^J#) endobj 25 0 obj <> endobj 26 0 obj <> endobj 32 0 obj <> endobj 33 0 obj <>stream H\j0 ~ COkgXrt1NzϊJ3$%CrTVvD~5NvxvV$)NO}Dyl;<#lal E ^aUks?أ m8qM-iʄn7!/svNXFGh􍽢0 a>qڥߍyJq&8eN[X2K9#3K|$>1A8#G$$;HrPYq1ja7En=y*vSM[>d|WFwe\0Q҇3ZzI],>^,įW. endstream endobj 34 0 obj <>stream H|y\TG5o^p ^(GԸj4&K<1YƍQ7 9(j$*ވ( x!*xψ+jM20=bߧ~!!g-,V!QI'-0^vCʭ_WCg iHؘ> @G!_  6@P!qI)o^6ã"w";$E&7 ðȤMHQ)r]#c5# $k !C//ۊ(WX/^ɲFDK!^܄onY-'8zP[w9N,r D/,^EѸVfӫO]_?z4lиI`b0Cз6kvl6mk{oatԹKnvQϏ?{ޟ ??}9hpD$74>!1i#G|=zLq㿙01-}ҷ3~ig̜5{y,ZxR,_2g5k׭7oؘIڜe;v]g:J8Yze8wKqz"PHNA_'K}1R)͐VIesJ\,O3qSߩ?w& , t I*ݕJ?2PRT ŢPm-w05QMW3ԩ uJݬnWjzZ-SBB;v  M"e]Fs3fhb~~VөYM#ؑHsT;];K 4FM"K iF*^hhwrvrytx-)3sgg ߌyrבZџ{}Z\_s}lu UN.O4/׃ I{0+kLq2)~L,T"q/>A6r3 'P<|(A4J888s(C911p0 $!Ðd(|G*a,cAV! m= {)$Ғ ;i1- 5pprZAٴrh;y'5xz2H6SJh;/H4v.M}M>T|q?~*zTf*tj@ [Q*Ԅ)Q ~oۤdtNR)tR0*2*st*[ԔQs]șȇ0\Ǹ >ɥ|O>e\hZ YhȒeedwكy|/VΕ|o|oG!%LW*]#GWWKsy?yUq{=}=raw.,Mt$ƘAiJ M (0NdCAB(m[Y6ߙL/y8tN:E43t܈.|/s__x ҫ{yz?;:[79:W|]BS4~WO3L=K=WP/ҋ4r2RE 2FbZuzPoșȅȩyYozXo;'SSһWƉč9S88388prGEcdKWM}/g?88s8 #hXKr!q3n-%?u768|\ q.%r\+q~Mh.˸ך2s ?I rs9s; 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RH/Yd,vm-c5u+3^5S_D[XOꋶFE SgAlϢz8yzIGN%@PRZ.dG18uփJ˚RG~Ȱ׊Z7: !{O`ܹqݏ~85gBCГ󳯧Ъk^!7qD!3cw c5aD/gD FNF( E'B_>>&WI[''^@}̟o ٻ)ZIn{tcslWޤ}m*'&4{!ʚZYfV{~*ʻ_3]m9]mU[[|*ãmSm^oڌ6x.?{d^Q.4:|),9Fn: `զ 8@`CS❅t>a> !?&n qM|A6]Ц4䌴wkdqv14Hv-t$Vlv ImTQliJP햓RM`b(^Rs{ a{=]B EE^{ThZ;JQlch {[$W B0`|3<ITP $Z /&Ngfn&]...aJo1[rJ9RSʒBqp  3LZuqN\W~+Ǖq81)# .d|I'Fa 1oa:oWo.!1Ӿ7ǀario$5;khg:GOzظQό{O@wKP(Jo='':tRGyst&f*>^[tM Tp-zCN%O4 _Hնwtdo<zVnr5YgN5zC2UCVj/G;''ȲDNrL!Kb r,≶r$⒕‸Y [F1&.uRfKI) q*,9"p9%N7w87Z9^T 񤞧epqU0ڔ-J]ڎ¸i߁z/;.3nJj6lZ:m]=5 75٢ 7/?yraZ4\;S0%7;wq;3{2r C&%*D*!O2:&f첪VEp'>D۫PrP%X`cTla,< d ITRnAPXx~Xӫqeu0ij`3h8 4A'ngLN _ bmWi sڠmX?p5Mr~?HZy@wvhxrh-Y-gc;=ٲn*Orr \}MϏ fgdU>/BS<>/Border[0 0 0]/PA<>/Rect[568.0 477.0 579.0 488.0]/Subtype/Link/Type/Annot>> endobj 28 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[473.0 379.0 484.0 390.0]/Subtype/Link/Type/Annot>> endobj 29 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[233.0 124.0 244.0 135.0]/Subtype/Link/Type/Annot>> endobj 14 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 1/Type/Page>> endobj 36 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (97060228)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/97060228.html)Tj 49.38 0 Td ([6/11/2021 1:14:16 PM])Tj EMC ET 1 g 10 65.25 591.75 700.5 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 (There is no basis in the record for us to conclude that the WTA was erro\ neous when paid. )Tj 36.128 0 Td (As GAO )Tj 3.778 0 Td (pointed out, there is)Tj ET Q BT 0 g 12 0 0 12 16 741.75 Tm (authority under 5 U.S.C. \247 5584 to waive the erroneous overpayment of\ pay )Tj 30.66 0 Td (and allowances made to employees when)Tj -30.66 -1.125 Td (collection would be against equity and good conscience )Tj 22.549 0 Td (and not be in the best interests of the United States, but waiver)Tj -22.549 -1.125 Td (is not proper when there is no )Tj 12.136 0 Td ("erroneous" payment. )Tj (Moreover, this Office, as the successor to the GAO, generally does)Tj -12.136 -1.125 Td (not have )Tj 3.666 0 Td (jurisdiction over tax matters; those issues are within the authority of \ the Internal Revenue Service )Tj 39.294 0 Td (\(IRS\). )Tj (See)Tj ET 0.75 w q 1 0 0 1 564.1855 700.5 cm 0 0 m 17.326 0 l h S Q BT 12 0 0 12 16 687.75 Tm (Victor Crichton)Tj ET q 1 0 0 1 16 687 cm 0 0 m 75.65 0 l h S Q BT 12 0 0 12 91.6504 687.75 Tm (, 66 Comp. Gen. 570 \(1987\) and )Tj (Patricia J. Engevik)Tj ET q 1 0 0 1 250.2988 687 cm 0 0 m 90.311 0 l h S Q BT 12 0 0 12 340.6094 687.75 Tm (, B-202201, Dec. )Tj (23, 1981. )Tj (Clearly, the applicable)Tj -27.051 -1.125 Td (rate for payment of WTA is outside this Board's jurisdiction.)Tj 0 -2.125 TD (The relationship of WTA to RITA is similar to the situation where a serv\ ice member or employee )Tj 39.35 0 Td (receives as an)Tj -39.35 -1.125 Td (advance of funds for travel. )Tj 11.273 0 Td (It is well established that amounts advanced to such )Tj 20.967 0 Td (service members or employees are not)Tj -32.24 -1.125 Td (erroneous when advanced merely because they overpay the )Tj 23.989 0 Td (amount that the member or employee ultimately is legally)Tj -23.989 -1.125 Td (entitled to receive. )Tj 7.663 0 Td (The Comptroller )Tj 6.943 0 Td (General has held, for example, that travel advances are not meant to rep\ resent a)Tj -14.606 -1.125 Td (final payment that )Tj 7.525 0 Td (the traveler is entitled and that travelers who receive advance funds ar\ e on notice that they are)Tj -7.525 -1.125 Td (entitled to be reimbursed only for legally authorized expenditures. )Tj 26.714 0 Td (In such circumstances, waiver is )Tj 13.218 0 Td (usually limited to)Tj -39.932 -1.125 Td (amounts erroneously authorized where )Tj 15.772 0 Td (the member actually spent the advance in )Tj 16.799 0 Td (reliance on the duly authorized, albeit)Tj -32.571 -1.125 Td (erroneous travel orders. )Tj 9.718 0 Td (Compare)Tj ET q 1 0 0 1 132.6191 553.5 cm 0 0 m 43.986 0 l h S Q BT 12 0 0 12 176.6055 554.25 Tm ( )Tj (John P. Spanik)Tj ET q 1 0 0 1 179.6055 553.5 cm 0 0 m 71.678 0 l h S Q BT 12 0 0 12 251.2832 554.25 Tm (, B-247872, )Tj (Sept. 25, 1992 and )Tj (Timothy M. Trogdon)Tj ET q 1 0 0 1 403.9434 553.5 cm 0 0 m 102.328 0 l h S Q BT 12 0 0 12 506.2715 554.25 Tm (, B-244508, Nov.)Tj -40.856 -1.125 Td (26, 1991. )Tj (See)Tj ET q 1 0 0 1 64 540 cm 0 0 m 17.326 0 l h S Q BT 12 0 0 12 81.3262 540.75 Tm ( )Tj (also)Tj ET q 1 0 0 1 84.3262 540 cm 0 0 m 19.33 0 l h S Q BT 12 0 0 12 103.6563 540.75 Tm ( 4 C.F.R. \247 91.4\(d\).)Tj /TT1 1 Tf 14.462 -2.125 Td (Conclusion)Tj /TT0 1 Tf -21.767 -2.125 Td (We affirm the Settlement Certificate.)Tj T* (Signed: Michael D. Hipple)Tj T* (__________________________)Tj T* (Michael D. Hipple)Tj T* (Chairman, Claims Appeals Board)Tj T* (Signed: William S. Fields)Tj T* (__________________________)Tj T* (William S. Fields)Tj T* (Member, Claims Appeals Board)Tj T* (Signed: Jean E. Smallin)Tj T* (__________________________)Tj T* (Jean E. Smallin)Tj T* (Member, Claims Appeals Board)Tj T* (1. )Tj (Settlement Certificate Z-2943423-025, June 14, 1996.)Tj T* (2. )Tj (The legal basis of the transfer is further described in B-275605, Mar. 1\ 7, 1997.)Tj T* (3. )Tj (GAO found that the WTA rate was based on the Internal Revenue Service's \ regulations in effect at the time, and that)Tj 0 -1.125 TD (while the Department of Defense had requested the authority to use lower\ rates for lower grade employees to avoid)Tj T* (possible overpayments of WTA, this approval was granted after the employ\ ee's travel voucher.)Tj ET EMC endstream endobj 12 0 obj <> endobj 37 0 obj <> endobj 9 0 obj <> endobj 10 0 obj <> endobj 11 0 obj <> endobj 42 0 obj (file:///usr.osd.mil/Home/OSD/OGC/JosephLM/_MyComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/claims/civilian/HTML%20Word/97060228.html) endobj 41 0 obj <> endobj 43 0 obj <> endobj 38 0 obj [14 0 R/XYZ 0 168.0 null] endobj 39 0 obj [14 0 R/XYZ 0 143.0 null] endobj 40 0 obj [14 0 R/XYZ 0 117.0 null] endobj 4 0 obj <> endobj xref 0 44 0000000000 65535 f 0000000016 00000 n 0000000141 00000 n 0000003655 00000 n 0000103998 00000 n 0000003533 00000 n 0000003588 00000 n 0000003714 00000 n 0000003741 00000 n 0000103341 00000 n 0000103453 00000 n 0000103495 00000 n 0000103157 00000 n 0000004175 00000 n 0000098141 00000 n 0000003844 00000 n 0000003890 00000 n 0000003939 00000 n 0000004048 00000 n 0000003984 00000 n 0000004016 00000 n 0000004389 00000 n 0000004428 00000 n 0000010561 00000 n 0000010610 00000 n 0000010645 00000 n 0000011251 00000 n 0000097187 00000 n 0000097505 00000 n 0000097823 00000 n 0000042338 00000 n 0000042605 00000 n 0000011664 00000 n 0000011937 00000 n 0000012364 00000 n 0000043225 00000 n 0000098341 00000 n 0000103242 00000 n 0000103872 00000 n 0000103914 00000 n 0000103956 00000 n 0000103697 00000 n 0000103537 00000 n 0000103819 00000 n trailer <<1E18A0492962074DAED5704983E3E848>]>> startxref 104168 %%EOF