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B-154543, JUL. 16, 1964

B-154543 Jul 16, 1964
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THE PAPERS WE HAVE RECEIVED IN CONNECTION WITH YOUR CLAIM DISCLOSE THAT IN LOOKING THROUGH THE FILES OF AUTO REPLACEMENT PARTS. WERE ENCLOSED WITH YOUR LETTER OF MARCH 25. THIS CORRESPONDENCE ALLEGES THAT THE CHECK REFERRED TO ABOVE WAS NEVER CASHED BUT WAS INSTEAD RETURNED TO THE BOSTON REGIONAL OFFICE OF THE INTERNAL REVENUE SERVICE AS AN ENCLOSURE TO MR. THE RECORDS OF THE GENERAL ACCOUNTING OFFICE INDICATE THAT THE CHECK IS NOT ON THE LIST OF OUTSTANDING CHECKS FOR THE DISBURSING OFFICER CONCERNED. THE EVIDENCE YOU HAVE PRESENTED THAT THE CHECK WAS NOT CASHED. IS NOT SUFFICIENT TO OVERCOME THE PRESUMPTION OF PAYMENT ARISING FROM THE ABSENCE OF THE CHECK FROM THE LIST OF OUTSTANDING CHECKS.

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B-154543, JUL. 16, 1964

TO MRS. MARTHA M. CHAPERON:

YOUR LETTER OF JUNE 15, 1964, PROTESTS OUR CLAIMS DIVISION SETTLEMENT DATED JUNE 9, 1964. THE SETTLEMENT DISALLOWED YOUR CLAIM FOR THE PROCEEDS OF CHECK NO. 12,791,361, DATED APRIL 27, 1949, FOR $62.30, SYMBOL 401, DRAWN TO THE ORDER OF EMMA AND TOUSSANT CHAPERON.

THE PAPERS WE HAVE RECEIVED IN CONNECTION WITH YOUR CLAIM DISCLOSE THAT IN LOOKING THROUGH THE FILES OF AUTO REPLACEMENT PARTS, INC., 90 MARSHALL STREET, NORTH ADAMS, MASSACHUSETTS, IN MARCH 1962 YOU DISCOVERED A LETTER DATED JANUARY 24, 1950, ADDRESSED TO THE TREASURY DEPARTMENT, INTERNAL REVENUE SERVICE, 141 MILK STREET, BOSTON 9, MASSACHUSETTS, CONCERNING THE ABOVE CHECK AND SIGNED BY E. G. THAYER OF AUTO REPLACEMENT PARTS CO., TOGETHER WITH FORM 1310 DATED JANUARY 24, 1950, SIGNED BY TOUSSANT CHAPERON, BY MARK, AND WITNESSED. THESE LETTERS, TOGETHER WITH A LETTER OF JUNE 29, 1950, FROM THE CLAIMS DIVISION, INTERNAL REVENUE SERVICE, BOSTON, AND A COPY OF A LETTER PURPORTEDLY SIGNED BY A. J. CHAPERON ON STATIONERY OF AUTO REPLACEMENT PARTS, INC., DATED OCTOBER 5, 1950, WERE ENCLOSED WITH YOUR LETTER OF MARCH 25, 1962, TO THE UNITED STATES TREASURY DEPARTMENT, 174 IPSWICH STREET, BOSTON. THIS CORRESPONDENCE ALLEGES THAT THE CHECK REFERRED TO ABOVE WAS NEVER CASHED BUT WAS INSTEAD RETURNED TO THE BOSTON REGIONAL OFFICE OF THE INTERNAL REVENUE SERVICE AS AN ENCLOSURE TO MR. THAYER'S LETTER OF JANUARY 24, 1950, TOGETHER WITH THE FORM 1310.

THE RECORDS OF THE GENERAL ACCOUNTING OFFICE INDICATE THAT THE CHECK IS NOT ON THE LIST OF OUTSTANDING CHECKS FOR THE DISBURSING OFFICER CONCERNED, INDICATING THAT IT HAS BEEN CASHED BY THE PAYEE AND PAID BY THE TREASURER OF THE UNITED STATES. THE EVIDENCE YOU HAVE PRESENTED THAT THE CHECK WAS NOT CASHED, CONSISTING OF THE CORRESPONDENCE MENTIONED ABOVE, IS NOT SUFFICIENT TO OVERCOME THE PRESUMPTION OF PAYMENT ARISING FROM THE ABSENCE OF THE CHECK FROM THE LIST OF OUTSTANDING CHECKS. THE LETTER FROM MR. THAYER AND THE FORM 1310 BOTH APPEAR TO BE ORIGINALS, INDICATING, SINCE THEY WERE FOUND IN THE FILES OF AUTO REPLACEMENT PARTS, INC., THAT THEY WERE NEVER SENT TO THE BOSTON OFFICE, APPARENTLY BECAUSE THE CHECK PAYMENT WAS STRAIGHTENED OUT IN SOME OTHER MANNER. PLEASE NOTE THAT THE LETTER OF JUNE 29, 1950, FROM THE BOSTON OFFICE DOES NOT IN ANY WAY ACKNOWLEDGE RECEIPT OF THE THAYER LETTER, THE FORM 1310 OR THE CHECK. THE ONLY AGENCY STAMP ON THE THAYER LETTER IS DATED MARCH 29, 1962, INDICATING THAT THE BOSTON OFFICE OF THE BUREAU OF INTERNAL REVENUE NEVER RECEIVED IT BEFORE IT ARRIVED AS AN ENCLOSURE TO YOUR LETTER OF MARCH 25, 1962, WHICH BEARS THE SAME AGENCY STAMP.

SINCE IT APPEARS THAT THE CHECK WAS PAID YOUR CLAIM IS NOW BARRED. UNDER SECTION 2 OF THE ACT OF JUNE 22, 1926, 44 STAT. 761 (31 U.S.C. 122), ALL CLAIMS ON ACCOUNT OF ANY CHECK, CHECKS, WARRANT OR WARRANTS APPEARING TO HAVE BEEN PAID SHALL BE BARRED IF NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE WITHIN SIX YEARS AFTER ISSUANCE. SINCE YOUR CLAIM WAS NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE UNTIL NEARLY 15 YEARS AFTER THE ISSUANCE OF THE CHECK IT FALLS OUTSIDE THE LIMITATION PERIOD PROVIDED BY THIS ACT.

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