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B-195396 1 (1979-10-01)

handle is hein.gao/gaobabjoy0001 and id is 1 raw text is: GAO United States General Accounting Office Office of Washington, DC 20548 General Counsel In Reply Refer to: B-195396 OCT 119 Mr. Paul H. Taylor I Fiscal Assistant Secretary A t) Department of the Treasury r Dear Mr. Taylor; You request that we gra relief under 31 U.S.C. § 82a-l (1976) to Mr. Cla nce S Tay or, irector, San Francisco Disbursing Center, for a $590Coverpayment of an income tax refund9to a payee who cannot now be located. Relief from liability is granted to Mr. Taylor for the reasons discussed below. On May 16, 1975, an income tax refund check was issued by the Internal Revenue Service Center in Ogden, Utah, to the taxpayer, Mr. Robert E. Schneider, at an address in Portland, Oregon. This check was returned to the San Francisco Disbursing Center because Mr. Schneider had moved. The check was cancelled and the proceeds credited to the Internal Revenue Service. The return of a check because of an improper address normally starts an adminis- trative process that leads to the issuance of a substitute check. On December 12, 1975, a substitute check was routinely issued by the Ogden, Utah, Internal Revenue Service Center to Mr. Schneider in the amount of $590. However, on August 1, 1975, Mr. Schneider had filed a claim of non- receipt. A stop payment was placed against the original check and a new check was issued by the San Francisco Disbursing Center in August 1975 O6 and mailed to an address in Tigard, Oregon. Mr. Schneider subsequently cashed the August check. Mr. Schneider was not entitled to the check dated December 12, 1975, since he had previously negotiated the August 1975 check but he cashed the December check too. The discrepancy was caused by an employee's failure to research accurately the appropriate cancellation and stop payment files, as re- quired in Part IV, sections 5100.3; 5162 and 5163 of the Division of Dis- bursements Procedures Manual Treasury's Chief Disbursing Officer states that to prevent a recurrence of this type situation, the necessity of accurately researching all claims and return checks for prior action has been emphasized with the appropriate staff members and that supervisors frequently check the operation to insure that instructions are being fol- lowed,

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