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B-193608 1 (1980-04-22)

handle is hein.gao/gaobabjtb0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20548 April 22, 1.980 In reply refer to: B-193608 H. Dudley Payne, Esq. 2701 North Pershing Drive Arlington, Virginia 22201 Dear Mr. Payne: We refer further to your correspondence, with enclosure, concerning your request on bih f of your client, Colonel Major T. Martin, USAF, Ref-ed that we reconsider our -ec--s--on in his case,, B-493608, May 14, 1979, 58 Comp. Gen. 528. In that decision we held, in part, that where Colonel Martin's military records were corrected under 10 U.S.C. 1552 to show that a portion of his retired pay was tax exempt disability retired pay, he was entitled to payment of the money withheld for income taxes by the Air Force for the period that the applicable statute of limitations barred the Internal Revenue Service and the State of Virginia from making tax refunds. However, we also held therein that while 10 U.S.C. 1552(c), provides for certain types of Lpyments incident to the correction of military records, it does not authorize payment for tax refunds beyond monies withheld for taxes by the military departments concerned. In addition, we disallowed his claim for interest on the basis that the pertinent statute, 10 U.S.C. 1552(c), does not provide for the payment of interest. Our determination to disallow Colonel Martin's claim for payment in addition to the refund of money withheld for Federal income taxes by the Air Force was on the basis that to allow such tax relief would be to go beyond the intent of the ho f Ray v. United States, 197 Ct. Cl. 1, '53.F. 2d754(1972), and 52 Comp. Gen. 427 17, and seyona e scope of 10 U.S.C. 1552(c). A1 You cite as authority to allow payment of Colonel Martin's claim the opinion of the Attorney General of

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