About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-230903 1 (1988-10-07)

handle is hein.gao/gaobadnfx0001 and id is 1 raw text is: \The Comptroller General of the United States Washington, D.C. 2 4 Decision Damon R. Short - Underdeduction of PICA - Matterof- Waiver File: B-230903 Date: October 7, 1988 DIGEST The Department of the Navy is advised that it is not precluded from considering Federal Insurance Contributions Act (FICA) salary underdeductions which aggregate less than $500 in amount for waiver under the provisions of 5 U.S.C. S 5584 (1982). The corresponding overpayment of wages is subject to waiver. DECISION The issue we are asked to decide is whether the Department of the Navy is precluded from considering Federal Insurance Contributions Act (FICA) salary underdeductions for waiver under the provisions of 5 U.S.C. S 5584 (1982), since PICA payments are in the nature of taxes. We hold that the corresponding overpayment of wages resulting from such underdeductions is subject of waiver. BACKGROUND Mr. Damon R. Short, a former employee of the Department of the Navy, has requested that we consider his claim for waiver under the provisions of 5 U.S.C. § 5584 (1982). Mr. Short was converted from a temporary position to a career conditional position with the Navy on February 19, 1984. At that time, he was erroneously placed under the Civil Service Retirement System (CSRS) instead of the new government retirement system provided for employees who C 3t, / 1.37OLST

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most