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B-202983.2 1 (1988-11-16)

handle is hein.gao/gaobadngy0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 LDecision Sidelle Wertheimer - Erroneous FICA Deductions - Matterof. Waiver - Statute of Limitations File: B-202983.2 Date: November 16, 1988 DIGEST 1. An agency erroneously deducted FICA taxes instead ot Civil Service Retirement from an employee's salary. In the prior Comptroller General decision regarding this matter it was held that the erroneous FICA deductions should be recovered and paid into the Civil Service Retirement Fund. The agency never received the employee's letter authorizing the refund of the FICA amount from the Internal Revenue Service (IRS). Inasmuch as the IRS is bound by a 3-year statute of limitations when acting on claims submitted by federal agencies for refunds of erroneously paid FICA taxes, and more than 3 years have passed, the agency is now unable to recover the FICA taxes erroneously deducted from the employee's salary. 2. In a prior decision we held that the erroneous overpay- ment representing the difference between FICA and Civil Service Retirement deductions from an employee's salary may be subject to waiver under 5 U.S.C. S 5584 (1982) and remanded the question to the agency for waiver determination on the merits. The agency took no action since it did not receive the employee's letter requesting waiver. The prior decision in this case may be considered as initiating the waiver process, thus tolling the 3-year limitation period in 5 U.S.C. S 5584, and waiver consideration may proceed under 4 C.F.R. S 92.1 (1988). DECISION This is in response to a request from the Director, Personnel Systems and Payroll Division, Department of Housing and Urban Development (HUD), for a decision concern- ing the agency's authority to take the corrective action we recommended in a prior decision. The decision concerned the erroneous withholding of Federal Insurance Contributions Act (FICA) deductions rather than Civil Service Retirement 0-439\ \ / 1-3 735q

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