B-130383, FEB. 14, 1957

B-130383: Feb 14, 1957

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YOU WERE ADVISED BY OUR SETTLEMENT OF OCTOBER 18. THAT YOUR CLAIM FOR THE PROCEEDS OF THE CHECK IN QUESTION IS BARRED UNDER THE PROVISIONS OF SECTION 2 OF THE ACT OF JUNE 22. BECAUSE THE CLAIM WAS NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE WITHIN SIX YEARS AFTER THE DATE OF ISSUANCE OF THE CHECK. IN PRIOR CORRESPONDENCE TO OUR OFFICE YOU HAVE ADMITTED ENDORSING YOUR NAME ON THE CHECK. IN YOUR RECENT LETTER YOU ASSERT THAT THE PROCEEDS OF THE CHECK WERE PLACED ON DEPOSIT IN YOUR NAME IN THE FARMERS AND MERCHANTS BANK BUT THAT YOU WERE ADVISED BY THE BANK NOT TO USE THE DEPOSIT BECAUSE THE GOVERNMENT HAD FROZEN THE DEPOSIT FOR A CHECK OF YOUR INCOME TAX. IT NOW IS APPARENT FROM THE STATEMENTS IN YOUR LETTER OF DECEMBER 29.

B-130383, FEB. 14, 1957

TO MR. HARRY L. STAMPER:

YOUR LETTER DATED DECEMBER 29, 1956, REQUESTS US TO GIVE FURTHER CONSIDERATION TO YOUR CLAIM CONCERNING CHECK NO. 3,407,585, DRAWN NOVEMBER 1946, TO YOUR ORDER BY W. GRITZ, SYMBOL 210-449.

YOU WERE ADVISED BY OUR SETTLEMENT OF OCTOBER 18, 1956, AND BY OUR LETTER OF DECEMBER 13, 1956, THAT YOUR CLAIM FOR THE PROCEEDS OF THE CHECK IN QUESTION IS BARRED UNDER THE PROVISIONS OF SECTION 2 OF THE ACT OF JUNE 22, 1926, 31 U.S.C. 122, BECAUSE THE CLAIM WAS NOT PRESENTED TO THE GENERAL ACCOUNTING OFFICE WITHIN SIX YEARS AFTER THE DATE OF ISSUANCE OF THE CHECK.

IN PRIOR CORRESPONDENCE TO OUR OFFICE YOU HAVE ADMITTED ENDORSING YOUR NAME ON THE CHECK, AND IN YOUR RECENT LETTER YOU ASSERT THAT THE PROCEEDS OF THE CHECK WERE PLACED ON DEPOSIT IN YOUR NAME IN THE FARMERS AND MERCHANTS BANK BUT THAT YOU WERE ADVISED BY THE BANK NOT TO USE THE DEPOSIT BECAUSE THE GOVERNMENT HAD FROZEN THE DEPOSIT FOR A CHECK OF YOUR INCOME TAX.

IT NOW IS APPARENT FROM THE STATEMENTS IN YOUR LETTER OF DECEMBER 29, THAT YOU ENDORSED THE CHECK AND THE PROCEEDS WERE DEPOSITED TO YOUR CREDIT IN AN ACCOUNT WITH THE AFOREMENTIONED BANK. THESE CIRCUMSTANCES CLEARLY ESTABLISH A PROPER NEGOTIATION OF THE CHECK AND THE RECEIPT OF THE PROCEEDS BY YOU. YOUR CLAIM THEREFORE IS NOT ONE FOR THE PROCEEDS OF THE CHECK BUT RATHER CONCERNS THE DEPOSIT MADE TO YOUR ACCOUNT WHICH WAS FROZEN FOR INCOME TAX PURPOSES. HENCE, NO AMOUNT MAY BE PAID TO YOU ON ACCOUNT OF THE CHECK.

YOUR GRIEVANCE APPEARS TO BE A MATTER FOR ADJUSTMENT BETWEEN YOU AND THE INTERNAL REVENUE SERVICE OF THE DEPARTMENT OF THE TREASURY. IF YOU WISH TO PURSUE THE MATTER FURTHER WE SUGGEST THAT IT BE DIRECTED TO THE COMMISSIONER OF INTERNAL REVENUE, WASHINGTON, 25, D.C. ..END :