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B-193913 1 (1979-04-06)

handle is hein.gao/gaobadhcn0001 and id is 1 raw text is: 


                           THE  COMPTROLLER GENERAL
OECISION . . OF THE UNITED STATES
                            W A SH IN GTO.N,  D.C  . 2 0 5 4 8
                    N 11113T3


FILE:   B-193913                  DATE:  April 6, 1979

MATTER OF: Leo C. Nichols -Claim for Severance   Pay7


DIGEST:        Claim for severance pay is disallowed
               where employee resigned without re-
               ceiving prior general or specific
               notice that his position would be
               abolished. Memoranda setting forth
               in general terms proposal for abol-
               ishing employee's position do not
               satisfy specific requirements of
               general or specific notice under ap-
               plicable provisions of Code of Federal
               Regulations and agency reorganization
               plan was not definite at time of em-
               ployee's resignation.

     This is in response to a request from Leo C. Nichols that we
review Claims Division Settlement No. Z-2804801, October 30, 1978,
which denied his claim for severance pay. Mr. Nichols contends
that the settlement is erroneous because he was provided with notice
by means of office memoranda that he was to be involuntarily sep-
arated from his position at the Internal Revenue Service (IRS) and
that he resigned on the basis of that notice. For the reasons set
forth below, we find that Mr. Nichols is not entitled to severance
pay because he received neither general nor specific notice that
he was to be involuntarily separated from his posi.tion before he
tendered his resignation and, therefore, his resignation was
voluntary.

     The record indicates that a task force was commissioned in
1977 to study a means for streamlining operations at IRS. In
February 1978 the IRS announced a contemplated reorganization of
its agency which included a streamlining of 12 of the smaller
IRS districts, including the Albuquerque, New Mexico, District.
At that time Mr. Nichols was Chief of the Collection and Taxpayer
Service Division at the Albuquerque Office. The report called
for the possible abolition of a number of intermediate management
positions.

     In a memorandum dated March 30, 1978, IRS Commissioner
Jerome Kurtz informed all Regional Commissioners and District

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