About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

B-248948 1 (1992-09-16)

handle is hein.gao/gaobadodp0001 and id is 1 raw text is: S


               Comptroller General
               of the United Statn
      CII)     WeaingtoN,0O.20648
                Decision


                Matter of:     Guy Dean Bateman

                File:          B-248948
                Date:          September 16, 1992


                DIGEST

                A transferred employee claims entitlement to an additional
                relocation income tax (RIT) allowance payment contending
                that the computation formula used in 41 C.F.R. Part 302-11
                (1991) is not consistent with the provisions of 5 U.s.C.
                § 5724b (1988), which calls for reimbursement of
                substantially all additional income taxes paid. The
                authority to promulgate RIT allowance regulations under that
                law has been delegated to the Administrator of General
                Services and we have concluded that the regulations,
                including the computation formula described therein, are
                reasonable and proper. Since we have determined that the
                payment made to the employee was correctly calculated under
                those regulations, no additional payment may be made.
                Fravne W. Lehman, 69 Comp. Gen. 258 (1990).

                DECISION

                Mr. Guy Dean Bateman has appealed our Claims Group
                Settlement Z-2867523, Mar. 24, 1992, which disallowed his
                claim for an additional relocation income tax (RIT)
                allowance ($198.98). Our Claims Group concluded that the
                allowance was properly computed by his agency under the
                computation formula contained in Part 302-11 of the Federal
                Travel Regulation (FTR).'

                Mr. Batemanargues that the regulations implementing the RIT
                allowance payments are inadequate in that they fail to take
                into account the individual employee's circumstances as
                reflected in his actual income tax returns. Since he had to
                pay considerably more in additional taxes on his relocation
                expense reimbursement than he was paid as a RIT allowance,
                it is his view that the RIT allowance he received does not
                qualify under 5 U.S.C. § 5724b (1988) as representing
                substantially all the additional income taxes he was
                required to pay.




                '41 C.EF.R. Part 302-11 (1991).

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:

Already a HeinOnline Subscriber?

profiles profiles most