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B-179899 1 (1973-11-28)

handle is hein.gao/gaobaadtr0001 and id is 1 raw text is: 

/

                         COMPTROLLER GEneRAL OF THE UNITED STATES
          4                         WASHINGTO, D.C.LOUS



        B-179899                                            nV 2 8 1973




        Seaboard World Airlines
        John F. Kennedy International Airport
        Jamaica, New York 11430

             Attention aMr. Eli C. locht
                         Controller - ZFanagenent Services

       Gentlemen:

            Reference to ade to your latter of Mardi 28, 1973, alleging an
       erroneous collection of excise taxes by the Departmnt of the Air Force
       from Seaboard World AirLines (Seaboard) on certain purchases of fuel by
       Seaboard from the Department.

            You advise thatt
                 '* * * we undertook to file a claim for refund
            with the Internal Revenue Service as suggested in a
            letter from the Department of the Air Force on 27 March
            1972, An appropriate Form 843 Claiu4   for Refund wraa
            filed with the Internal Revenue Service who now indi-
            cates that this form was not filed within the reqtLired
            90-day period. The invoice from tbn Air Force was
            received after this period had expired. The Internal
            Revenue Service stated that the Department of the Air
            Force has a right to file a claim for a refirad within
            a three year period since they were the collecting
            agency. They have therefore suggested that is resubmit
            our claim to the Air Force.

            You suggest that rosubmission of ouch claim to the Air Force would only
       result in additional correspondence, Acc,.rdingly you request that our
       Office review and honor your claim of $29,796.69.

            Section 6406 of the Iaternal Revenue Code of 1954, 26 U.S.C. 6406,
       providen that:

       :1*b
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