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B-210243 1 (1983-04-22)

handle is hein.gao/gaobadlar0001 and id is 1 raw text is: THE COMPTROLLER GENERAL V DECISION • OF THE UNITED STATES W ASHINGTON. D. C. 20548 FILE: B-210243 DATE: April 22, 1983 MATTER OF: Alaska Security Agency, Ltd. DIGEST: 1. The Department of Labor's claims to with- held funds on behalf of workers underpaid by a contractor in violation of the Serv- ice Contract Act and the Contract Work Hours and Safety Standards Act (CWHSSA), and to liquidated damages for violation of the CWHSSA, have priority over an Internal Revenue Service lien for unpaid taxes. 2. The Department of Labor's claim to withheld funds on behalf of workers underpaid by a Government contractor has priority over the Government's claim for as yet undetermined liquidated damages stemming from the con- tractor's violation of the Contract Work Hours and Safety Standards Act. 3. An IRS tax lien on funds withheld from a con- tractor has priority over a state levy of attachment where the tax lien was filed first. 4. The Government may not be deprived of its right to a prompt payment discount where the delay in making the payment is caused by the contractor. Further, an agency's claim to a prompt payment discount on funds withheld from a contractor who has not submitted invoices takes priority over claims resulting from wage underpayments and over an Internal Revenue Service tax lien. This is in response to a request from a certifying officer at the Federal Aviation Administration (FAA) for a decision about the proper dispositon of funds otherwise due the Alaska Security Agency, Ltd. (ASA) under Contract No. 04-82-C-10028 for security guard serv- ices from November 1981 to November 1982. The FAA has

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