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B-217475 1 (1986-05-05)

handle is hein.gao/gaobadmhv0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION . £1 OP THE UNITEO STATES 9. WASHINGTON. 0. C. 20548 UIT FILE: B-217475 DATE: May 5, 1986 MATTER OF: Deobligation of National Mediation Board Salary and Expense Payments DIGEST: 1. National Mediation Board may deobligate and return to the Treasury the amounts it estimates are owed to an arbitrator for compensation and expenses that are barred from his collection by the 6-year period of limitation in section 3702(b) of title 31. 2. An Internal Revenue Service levy for delinquent taxes filed with the National Mediation Board on estimated amounts the Board owes to an arbitrator for his professional services cannot be honored at this time since the arbitrator has never submitted a claim or vouchers showing the actual amount due. As the Board can only roughly estimate the amounts due, they are not fixed or determinable as required by the Internal Revenue Code and Treasury Regula- tions. 26 U.S.C. S 6331; Treas. Reg. S 301.6331-1. 3. If, at any future time, the arbitrator files a timely claim, supported by the requisite vouchers and other documentation, the IRS is entitled to assert a lien on all compensation and expenses to which he might then be entitled, up to the amount of the tax debt. 26 U.S.C. S 6321; Treas. Reg. 301.6321-1. The National Mediation Board (Board) asks whether it can deobligate that portion of its M account representing the accrued estimated compensation and expenses earned more than 6 years ago by Mr. Arthur W. Sempliner for his arbitration services, or whether it should pay over those funds to the Internal Revenue Service (Service) pursuant to the Service's tax levy filed with the Board on August 23, 1983. For the reasons given below, we find that the Board can deobligate and return to the Treasury that portion ot Mr. Sempliner's accrued compensation and expenses that are barrea from his collection by the 6-year period of limita- tion in section 3702 of title 31. As the amount of the compensation an expenses owed cannot be fixed with any certainty, the tax levy did not attach to them so as to toll the 6-year period of limitations. However, a tax lien

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