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B-212953 1 (1984-07-24)

handle is hein.gao/gaobadluy0001 and id is 1 raw text is: 1A.b 0 I THE COMPTROLLER ENERAL O OIION OP THE UNITEO STATUE WAUHINGTON. O.C. 2054U FILE:B_212953 DATE: July 24, 1984 MATTER OF: Bureau of Indian Affairs-Payment of_ Judgment Share to Internal Revenue DIGES3T: Service under Notice of Levy The Bureau of Indian Affairs, Department of Interior, is authorized to comply with an Internal Revenue Service Notice of Levy on a Klamath Indian's individual share of a judgment fund distributed under Public Law 89-224, 25 U.S.C. SS 565-565g. Statutory levy authority of IRS (26 U.S.C. S 6331) applies to funds in hands of another Federal agency, and is not diminished by the terms of the judgment distribu- tion statute in this case. This responds to a request by the Deputy Assistant Secretary for Indian Affairs, Department of the Interior, for our decision on whether the Bureau of Indian Affairs (BIA) is authorized to pay a Klamath Indian's share of a judgment fund being distributed under Public Law 89-224 to the Internal Revenue Service (IRS) under a Notice of Levy. In the course of preparing our response to the Department's request, we solicited the views of the IRS on this matter and we have considered the ccmzments offered by the Service in formulating this decision. For the reasons stated below, we hold that the Bureau should camply with the Notice of Levy. Background On December 20, 1982, the United States Court of Claims rendered a judgment in the amount of $16,500,000 against the United States and in favor of the Klamath Indian Tribe and others (Docket No. 100-B-2). This Office certified the judgment for payment on January 10, 1983. Public Law 89-224, enacted in 1965, governs the distribution of judgment funds to the Klamath Indians.1/ Pursuant to that statute, the BIA divided the judgment fund into individual shares for per capita distribution to each living adult member of the Klamath tribe whose name appeared on the final membership role ccmpiled under the Klamath Termination Act (except in certain cases not relevant here). 25 U.S.C. S 565a. We understand that the Bureau has distributed most of the individualized shares to the persons who are entitled to them. 1/ Pub. L. No. 89-224, codified at 25 U.S.C. SS 565-565g, was enacted to govern the distribution of a 1964 Indian Claims Comission award, but by its terms applies to future judgments as well.

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