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B-265853 1 (1996-01-23)

handle is hein.gao/gaobacwvo0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20648 Office of the General Counsel B-265853 January 23, 1996 Mr. Roy C. Madsen Acting Director Financial Service Directorate Deputy Chief Financial Officer Department of Treasury Washington, DC 20220 Dear Mr. Madsen: This is in response to your request that we grant relief, under 31 U.S.C.§ 3527(a), to Mr. Joseph H. Cloonan, Director, Philadelphia Service Center, for the loss of $51,821.80 in tax collections. The loss occurred as a result of embezzlement by a former Internal Revenue Service (IRS) employee. We grant relief for the reasons stated below. The loss occurred in June and July of 1985 when Lawrence Williams, a clerk in the Center's Receipt and Control Branch, stole approximately a dozen checks made payable to the IRS. Mr. Williams altered the payee on the checks and deposited several of the altered checks in his personal account. In anticipation of receiving illegal drugs and a portion of the proceeds, he gave the remaining checks to a friend who cashed them under various names. The checks totalled $57,901.80. The loss was discovered when one of the depositary institutions suspected that a deposited check had been altered and contacted the IRS. Mr. Williams and four non-employees were convicted of embezzlement in 1986. The court ordered restitution of which $7,463.96 was payable by Mr. Williams. Mr. Williams has paid $1,280, and his co-defendants have paid an additional $4,800. The IRS has determined that the balance, $51,821.80, is uncollectible. Losses due to embezzlement by financial personnel are treated as physical losses, and relief will be granted if the statutory conditions are met. B-244113, Nov. 1, 1991. Under 31 U.S.C. § 3527(a), we are authorized to relieve an accountable officer of liability for a physical loss or deficiency of funds if the agency determines, and we agree, that the loss occurred: (1) while the officer was acting in the discharge 115115

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