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B-189902 1 (1977-10-05)

handle is hein.gao/gaobadfed0001 and id is 1 raw text is: L~ 4 w THu COMPTAIOL.LE GENERAL DECISION . OF THE uNIsC arASEs WASHINGTON, D. C. 20540 PILE: B-189902 DATE: October 5, 1977 MATTER OF: Cascade Pacific T.S.I., Inc. 0 DIGEST: d Claim for excess costa due under one Forest Service contract may be set off agiinsc balance due under another Forest .Service contract prior to setoff for contractgr's indebtedness to Internal Revenue Service for taxat, since tax claim is subordinate. By letter dated August 15, 1977, the Authorized Certifying Officer, Region 3, Forest Service,.Department of Agriculture, requested a decision am to the disbursement that should be made of the $2,502.24 retainageremaining as the final balance due under Lincoln National Forts (Lincoln) contract 16-2224 with Cascade Pacific T.S.I., Inc. (Liscade), in view of the claims for the balance made by the Internal Revenue Service (IRS) and the Coconino National Forest (Coconino). The Forest Servite awarded the Lincoln contract and.Coconino contract 06-720 to Casicade for reforestation work. Subseqently, on April 2, 1976, IRS served a notice of levy on the Forest Service advising that $37,150.96, representing unpaid taxes, was owed to the GovernmenL by Cascade and demanding that the funds owed to Cascade by the Forest Service be applied to Cascade's delinquent tax bhill. A notice of Federal tax 31en was filed on April 6, 1976. On April 7, 1976, contie't 04-720 'as terminated for defalt (failure to coimence work) by Coconino. On April 9, 1976, contract 16-2224 was terminated or failure to complete the project within the specified time by Lincoln. Coconino, on Auril 16, 1976, notified Lincoln of the default and that it appeared thit Cascade would be liable for excess costs. Furthermore,.Coconino rnquested that, until determination of damages, no payments'e'aade to Cascade from the undisbursed earnings retained under contract '16-2224. On May 24, 1976, Coconino notified Cascade of its determination of damages, amounting to $13,157.98, which ili

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