B-155004, MAR. 12, 1965
Highlights
AN EXAMINATION OF OUR RECORDS INDICATES THAT NO SUCH LETTER WAS SENT TO YOU BY OUR OFFICE ON THAT DATE. CODE 1122:DL:IS. WE ASSUME THAT THE LETTER REFERRED TO MAY HAVE BEEN WRITTEN TO YOU BY THAT SERVICE AS A RESULT OF STATEMENTS FILED BY THIS OFFICE WITH THE DISTRICT DIRECTOR OF INTERNAL REVENUE AT SALT LAKE CITY CONCERNING WAGE ADJUSTMENTS FOUND TO BE DUE TO CERTAIN OF YOUR EMPLOYEES. ATTENTION IS DIRECTED TO YOUR CONTRACT (N0. 14-16-0008-606) WITH THE DEPARTMENT OF THE INTERIOR. COMPUTED AT WAGE RATES NOT LESS THAN THOSE CONTAINED IN THE WAGE DETERMINATION DECISION OF THE SECRETARY OF LABOR WHICH WAS ATTACHED TO AND MADE PART OF THE CONTRACT. UPON INVESTIGATION BY THE DEPARTMENT OF THE INTERIOR AND THE DEPARTMENT OF LABOR IT WAS DETERMINED THAT YOUR COMPANY HAD FAILED TO COMPLY WITH THE REQUIREMENTS OF CLAUSE 20 OF THE GENERAL PROVISIONS AND.
B-155004, MAR. 12, 1965
TO RALPH CHILD CONSTRUCTION COMPANY:
WE REFER TO YOUR LETTER OF JANUARY 18, 1965, WHICH REFERENCES A LETTER DATED DECEMBER 29, 1964, REGARDING A FORM W-3, (RECONCILIATION OF SUPPLEMENTAL INCOME TAX WITHHELD FROM WAGES). AN EXAMINATION OF OUR RECORDS INDICATES THAT NO SUCH LETTER WAS SENT TO YOU BY OUR OFFICE ON THAT DATE. SINCE YOU CITE INTERNAL REVENUE SERVICE FILE REFERENCE FL-251, CODE 1122:DL:IS, WE ASSUME THAT THE LETTER REFERRED TO MAY HAVE BEEN WRITTEN TO YOU BY THAT SERVICE AS A RESULT OF STATEMENTS FILED BY THIS OFFICE WITH THE DISTRICT DIRECTOR OF INTERNAL REVENUE AT SALT LAKE CITY CONCERNING WAGE ADJUSTMENTS FOUND TO BE DUE TO CERTAIN OF YOUR EMPLOYEES.
WITH RESPECT TO YOUR OBJECTIONS TO THE DISTRIBUTION TO YOUR EMPLOYEES OF MONEY WITHHELD FROM PAYMENTS DUE YOU, ATTENTION IS DIRECTED TO YOUR CONTRACT (N0. 14-16-0008-606) WITH THE DEPARTMENT OF THE INTERIOR, IN WHICH YOU AGREED (CLAUSE 20, GENERAL PROVISIONS) TO PAY ALL LABORERS AND MECHANICS EMPLOYED OR WORKING DIRECTLY UPON THE SITE OF THE WORK THE FULL AMOUNTS DUE AT TIME OF PAYMENT, COMPUTED AT WAGE RATES NOT LESS THAN THOSE CONTAINED IN THE WAGE DETERMINATION DECISION OF THE SECRETARY OF LABOR WHICH WAS ATTACHED TO AND MADE PART OF THE CONTRACT. UPON INVESTIGATION BY THE DEPARTMENT OF THE INTERIOR AND THE DEPARTMENT OF LABOR IT WAS DETERMINED THAT YOUR COMPANY HAD FAILED TO COMPLY WITH THE REQUIREMENTS OF CLAUSE 20 OF THE GENERAL PROVISIONS AND, IN ACCORDANCE WITH CLAUSE 25 OF THE GENERAL PROVISIONS, THE CONTRACTING OFFICER WITHHELD AND FORWARDED TO THIS OFFICE $1,391.78 FROM ACCRUED CONTRACT PAYMENTS FOR THE PURPOSE OF ADJUSTING THE WAGES. UPON REVIEW WE FOUND UNDERPAYMENTS OF WAGES IN THE AGGREGATE AMOUNT OF $1,330.12, AS ITEMIZED IN OUR LETTER TO YOU DATED NOVEMBER 30, 1964, AND PAID THE DIFFERENCE OF $61.66 TO YOU. YOUR LETTER PRESENTS NO ADDITIONAL EVIDENCE UPON WHICH OUR OFFICE COULD RECONSIDER THE ACTIONS TAKEN, WHICH WERE IN STRICT ACCORDANCE WITH APPLICABLE LAW AND CONTRACTUAL PROVISIONS. ACCORDINGLY, THERE IS NO LEGAL BASIS UPON WHICH PAYMENT OF THE WITHHELD MONIES MAY BE MADE TO YOUR COMPANY.
IN VIEW OF YOUR REFERENCE TO TAXES YOUR LETTER IS BEING REFERRED TO THE INTERNAL REVENUE SERVICE FOR CONSIDERATION. NO FURTHER ACTION IN REGARD TO YOUR LETTER WILL BE TAKEN BY THIS OFFICE.