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B-185962 1 (1976-04-07)

handle is hein.gao/gaobaddpy0001 and id is 1 raw text is: co pTHE COMPTROLLER GENERAL DE gISION . OF THE UNITED STATES WASHINGTON, O.C. 20548 FILE: B-185962 DATE: April 7, 1976 MATTER OF: Acme Electrical Supply, Inc. DIGEST: Where assignee of account receivable of Government contractor did not conform to notice and filing requirements of Assignment of Claims Act and IRS had served levy for back taxes owed by contractor, remaining contract balance should be paid to IRS. Even assuming that assignment satisfied notice and filing requirements of Act, since IRS tax levy was served before date of notice of assignment, assignment was not binding on United States. The Authorized Certifying Officer, Phoenix Area Indian Health Service, Health Services Administration, Department of Health, Education, and Welfare, has requested an advance decision regarding the propriety of payment of the balance due Acme Electrical Supply, Inc. (Acme), under contract HS1173-74-360 awarded by the Phoenix Area Indian Health Service on June 25, 1974. The contract was for modification to the emergency electrical system and installation of a new electrical service entrance at the Public Health Service Indian Hospital, San Carlos, Arizona. Progress payments were made to Acme during performance of the contract with the last partial payment made on May 12, 1975. A balance of $7,868.74 remained, to be paid on satisfactory comple- tion of the contract. On October 30, 1975, the Internal Revenue Service (IRS) served a Notice of Levy dated October 28, 1975, on the.Indian Health Service indicating that unpaid taxes plus statutory addi- tions were owed to the United States by Acme in the amount of $25,081.15. Thereafter, by letter dated October 31, 1975, Mission Bank (Mission) of Mesa, Arizona, informed the Indian Health Service that the bank had a security interest (characterized by the agency as resulting from an assignment by Acme to Mission) in all contracts and asked for remission of the balance directly to Mission. As a stakeholder, the Indian Health Service requests our advice as to whom the balance should be paid. - 1 -

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