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B-217475 1 (1985-04-12)

handle is hein.gao/gaobadunt0001 and id is 1 raw text is: UNTr ATES GENERAL ACCOUNTING OFFICE WASHINGTON, DC. 0549 ama Or GmRaAL Cowa B-217475 April 12, 1985 Grosse Pointe Farms, Michigan 48236 Dear Mr. As mentioned in the telephone conversation between you and Richard Seldin of my staff, the Federal Mediation Board has asked us various questions pertaining to salaries and expenses owing to you subsequent to November 30, 1976 for your work as an arbitrator under the Railway Labor Act, 45 U.S.C. SS 151, 157. The Board informs us that it estimates that its total liability to you is in excess of $250,000 and has obligated funds for your compensation in the Board's multi-year 'M' account covering fiscal years 1977 through 1982. We unerstand that to date you have not submitted to the Board the vouchers which would show exactly how much you are owed. The Board states that until those vouchers are presented it cannot make any payments to you. On August 23, 1983, the Internal Revenue Service served a Notice of Tax Levy on the Boar for all property and rights to property owed by the Board to you. Section 6331 of the Internal Revenue Code authorizes the Service to levy upon property possessed and obligations existing at the time of the levy. 26 U.S.C. S 6331. Treasury regulations pro- mulgateo under section 6331 state that an obligation exists when the liability of the obligor is fixed and determin- able. Treas. Reg. S 301.6331-1. Based on the above, in reliance on 62 Comp. Gene 275 (1983) the Board suggests that the 6-year period of limitation set forth in section 3702 of title 31 of the United States Code bars payment of salaries and expenses earned by you for your arbitration work more than 6 years ago. In this regard, assuming its statute of limitations position is correct, the Board asks whether it can deobligate that portion of the funds in its M account representing the estimateo salaries and expenses earned by you more than 6 years ago and return the funds to the miscellaneous receipts account of the Treasury, or

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