About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-193821 1 (1979-06-18)

handle is hein.gao/gaobadhhx0001 and id is 1 raw text is: .7 THE COMPTROLLER GENERAL DECISION . . OF THE UNITED STATES _ ~.WASHINGTON, 0.C. 20548 FILE: B-193821 DATE: June 18, 1979 MATTER OF: Pay for Holidays -zSeasonal Employees of IRS DIGEST: Seasonal employees of the Internal Revenue Service, who were hired during the tax return filing season and who were to be removed from the rolls when there was no longer work to be done, are not en- titled to pay for the Memorial Day holiday on Monday, May 26, 1975, since there was no further work to be performed as of the end of the day shift on Friday, May 23, 1975. Those employees were not prevented from working on Memorial Day solely because of the occurrence of the holiday and are not entitled to pay for the holiday under 5 U. S. C. § 6104(3). 56 Comp. Gen. 393 and 45 id. 291 distinguished. This decision, issued at the request of the Internal Revenue Service (IRS) and the National Treasury Employees Union (NTEU), concerns the entitlement of 57 employees of the Cincinnati Service -- /47 Center of the IRS to be paid for the Memorial Day holiday, May 26, 1975. The individuals involved are seasonal employees who were hired and assigned to night shift work during the income tax return filing season from January to May of 1975. Seasonal employees are hired only for so long as there is sufficient work for them to do and are taken off the rolls when there is no longer work to be done. The IRS and the NTEU are in agreement as to the circumstances which gave rise to the employees' claims for compensation. In 1975, there was sufficient work to justify the continued employment of sea- sonal employees at the Cincinnati Service Center only through the end of the day shift of Friday, May 23. There was not enough work to justify the continued employment of any employee through the night shift of May 23. We understand that the employees had knowledge on that date that no further work was available and that they should not report to work thereafter. All seasonal employees were separated as of Tuesday, May 27, the day following the Memorial Day holiday of Monday, May 26, 1975. In reliance on our decision at 45 Comp. Gen. 291 (1965), the IRS paid all day shift employees who worked until the close of business on Friday, May 23, and all night shift employees who did not have at least 8 hours of annual leave as of May 23 were denied payment for the holiday.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most