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B-272278 1 (1996-12-02)

handle is hein.gao/gaocrptaein0001 and id is 1 raw text is: Comptroller General of the United States Washington, D.C. 20548 Decision Matter of: Roseann R. Bindner File: B-272278 Date: December 2, 1996 DIGEST An employee received overpayments of compensation over a period of years and was granted partial waiver of the debt under 5 U.S.C. § 5584 (1994). Her appeal of the denial of waiver of the balance of her debt is denied. In addition, since money had been withheld and taxes paid on those overpayments, the employee seeks waiver of the amount of money she paid in taxes because she was unable to recover it from the taxing authorities for the year in which the debt was repaid. The application of the tax laws to an individual's income is a matter solely within the jurisdiction of the taxing authority, and an individual's income tax liability on the overpayments does not permit partial waiver of a debt not otherwise appropriate for waiver. Fort Polk Employees, B-261699, Oct. 25, 1996, and decisions cited. DECISION This decision responds to correspondence from Ms. Roseann R. Bindner, who is seeking reconsideration of Settlement Certificate Z-2942821, Apr. 18, 1996, which denied waiver of a part of her debt due the United States. We conclude that the settlement was correct, and it is sustained. Between February 23, 1986, and January 2, 1993, Ms. Bindner was involved in a series of within-grade pay increases, promotions, as well as a reduction in grade with pay retention rights. A number of errors occurred in both the timing of the various pay adjustments and in the calculation of those adjustments. As a result, the agency determined that she had been overpaid a total of $722.40, and denied her request for waiver. On appeal to this Office, we waived collection of $29.96 that had been overpaid to her in January and February 1987 because she was not aware of the erroneous payments during that period. However, we denied waiver of $692.44 for the period of February 2, 1992, through January 3, 1993, because she was aware that she was receiving erroneous payments at that time. We find no errors of law or fact in our settlement action. 4481122

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