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B-266249 1 (1996-11-14)

handle is hein.gao/gaocrptadux0001 and id is 1 raw text is: G AO United States General Accounting Office Washington, D.C. 20548 Office of the General Counsel B-266249 November 14, 1996 Mr. Edwin A. Verburg Deputy Chief Financial Officer Department of the Treasury Dear Mr. Verburg: This responds to your letter of September 15, 1995, requesting relief from liability for certifying officer Carol Phillips and Mr. Thomas M. Quinn, her supervisor at the Andover Service Center of the Internal Revenue Service (IRS), for a loss arising from the payment of an erroneous tax refund in the amount of $3,503. Due to the expiration of the applicable statute of limitations, we are returning this case to you without action. Certifying officers are generally responsible for the existence and correctness of the facts stated in the certificate, voucher, and supporting documentation; the correctness of the computations on the voucher; and the legality of the proposed payment under the appropriation or fund involved. Moreover, they are pecuniarily liable to the United States, automatically and strictly, for any illegal, improper, or incorrect payment that results from a false or misleading certification, or which is prohibited by law or does not represent a legal obligation under the appropriation or fund so used. 31 U.S.C. § 3528(a). At the same time, this Office is authorized to relieve a certifying officer from liability when we find that (1) the certification was based on official records and the certifying officer did not know, and by reasonable diligence and inquiry could not have discovered, the correct information; or (2) in the context of payments under contracts, the contractual obligation was incurred in good faith, no law specifically prohibited the payment, and the United States received value for the payment. 31 U.S.C. § 3528(b). Recently, we advised you concerning when and how to refer requests for relief of IRS certifying officers under section 3528(b) for losses arising from erroneous tax refunds. B-266245, Oct. 24, 1996 (copy enclosed). In that case, we noted that the Internal Revenue Code and IRS policy require IRS certifying officers to initially assess taxes and certify and pay refunds based upon the representations contained in the taxpayer's return, subject to later adjustment and collection of any refunds found erroneous. We explained that while IRS certifying officers are generally

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