[Request for Reconsideration of Denied Claim for Unpaid Compensation]

An individual requested reconsideration of her denied claim for unpaid compensation due to a deceased Internal Revenue Service (IRS) employee, contending that she was entitled to the compensation, since she married the decedent under Texas common law. GAO held that the claimant was not entitled to the unpaid compensation, since there was no evidence that the claimant and the decedent had established a common law marriage. Accordingly, the claim was denied, and GAO recommended that IRS contact the decedent's son and advise him of his right to file for the claim.