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B-223588 1 (1987-07-17)

handle is hein.gao/gaobadmtu0001 and id is 1 raw text is: zR ~The Comptroller General of the United States 0 Washington, D.C. 20548 UDecision Matterof- Victor Crichton - Waiver of Net Indebtedness File: B-223588 Date: J'uly 17, 1987 DIGEST 1. Employee received lump-sum leave payment upon separation because of reduction in force (RIF), which was later found to be improper by court. When employee was reinstated gross amount of backpay was set off against gross amount of lump- sum leave payment, and additional amounts were deducted from employee's salary up to total of original lump-sum leave payment. Employee sought waiver of repayment of entire lump-sum leave payment. Waiver under 5 U.S.C. S 5584 is granted only to the extent of the net indebtedness; there- fore, our Claims Group's partial waiver applied the proper legal standard. The waiver is, however, modified in amount to reflect corrected computation of backpay. 2. Following grant of waiver, agency deducted income taxes and medicare when refunding repayments to employee. Record showed that amounts refunded originally had been collected from employee's after-tax salary. While this Office does not rule on tax questions, which should be resolved between the individual and the Internal Revenue Service, this issue also involves the administration of the Comptroller General's waiver authority. Where, as it was here, amount being refunded had been collected from employee's after-tax salary, it was improper to deduct taxes when the monies were refunded following waiver. Agency should furnish revised W-2 form and any other necessary documentation so that employee can file amended tax returns or claims for refund of taxes that were improperly collected from waiver refund. DECISION The primary issue in this case is whether our Claims Group, by Settlement Certificate Z-2850977, properly disposed of the request for waiver submitted by Mr. Victor Crichton under 5 U.S.C. § 5584 (1982). For the reasons stated below, we hold that our Claims Group's action with respect to the

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