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B-199108 1 (1981-03-10)

handle is hein.gao/gaobadjew0001 and id is 1 raw text is: kLER i THE COMPTROLLER 0 ERAL OECISION ' OF THE UNITED STATES WASHINGTON, 0D.C. 20548 FILE: B-199108 DATE:March 10 1981 MATTER OF: Lieutenant Commander James D. Connors, USNR DIGEST: 1. A service member who was overpaid due to excessive payments of withholding tax on his behalf to the Internal Revenue Service may not have the debt waived since he was aware of the over- payment on his behalf when he filed his Federal income tax return and received the financial benefit at that time; therefore, collection would not be against equity and good conscience. Further, financial hardship, alone, resulting from collection is not a sufficient reason to retain the pay- ments. 2. A service member erroneously paid a housing allowance during a period while he was assigned Government quarters may have the debt waived where delivery of his Leave and Earnings Statements was unduly delayed, the statements con- tained numerous errors affecting their reliability, and he could not reason- ably determine that he was being overpaid. Lieutenant Commander James D. Connors, USNR, requests reconsideration of our Claims Division's November 7, 1979 denial of his application for waiver of his debt to the United States in the total amount of $970.74. The debt arose from erroneous payments of pay and allowances attri- butable to undercollection of Federal Income Tax Withholding paid on his behalf and erroneous credits for housing allow- ance while he was assigned to Government quarters. waiver is granted for $418.86 in erroneous credits for housing allowance because the error was not apparent; however, waiver is denied for the remainder of the debt consisting of overpayments attributable to undercollection of income tax withholding which was credited to Commander Connors' tax account at the Internal Revenue Service. After Commander Connors began active duty on tMay 17, 1976, he filed an Employee's Withholding Allowance Certificate (Form W-4) requesting Federal Income Tax Withholding at a rate c~24~:P3

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