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B-196052-O.M. 1 (1979-09-12)

handle is hein.gao/gaobadbpl0001 and id is 1 raw text is: DIVISION Z-2815 . rIGEST - f- lh, UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 25196&5P2-aM . 127/9 9 225SEP 12 1979 The Comptroller General We are forwarding the claim of who represents her father,. donated $19,000 by cashier's check to the Internal Revenue Service. Subsequently, the IRS was advised that was suffering a mental condition described as flat inappropriate affect, loose autistic thinking with some paranoid ideation and diagnosed as schizophrenic reaction, chronic undifferential type.' seeks return of the funds, alleging that her father's mental state precluded him from forming the requisite intent to make a gift at the time he conveyed the check. She contends that the money constituted the major part of life savings and that his act has left him in a financially desperate situation. The Department of the Treasury, Bureau of Government Financial Operations, has no objection to the return of the funds. However, we are submitting it to your Office because we can find no authority to support return of the funds to Chief, Payment Branch B-196052- O.M. *,~ rj - . Indorsement JI Director, Claims Division Returned. The Bureau of Government Financial Operations (BGFO) - ,rtgi-nally characterized the remittance-as a gift. When we inquired What the as was for that characterization, the BGFO located a letter from , which had accompanied the remittance, and in which ai that he had cheated the Government out of the money over twenty-three years. Treasury apparently takes the position that remittances Such as this which cannot be identified with a specific tax liability must be treated as gifts to the United States. Furthermore, according to Treasury, such remittances are put in the Conscience Fund and cannot be returned, barring an appropriation or a determination that the donor was incompetent to make the remittance. contends in effect 106 Nj

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