B-141928, MAR. 28, 1960

B-141928: Mar 28, 1960

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SINCE THERE WAS NO EVIDENCE OF RECORD BEFORE OUR OFFICE INDICATING YOUR WHEREABOUTS. A SUBSTITUTE CHECK FOR THE PROCEEDS OF THE INCOME TAX REFUND WAS ISSUED IN FAVOR OF YOUR WIFE ON DECEMBER 29. YOU CONTEND THAT OUR ACTION WAS ERRONEOUS BECAUSE THE DISTRICT DIRECTOR. NOR ANY OTHER EVIDENCE INDICATING YOUR WHEREABOUTS WERE A PART OF THE RECORD FORWARDED TO OUR OFFICE. THE DISPOSITION OF CLAIMS BY OUR OFFICE IS OF NECESSITY GOVERNED BY THE EVIDENCE OF RECORD WHICH IS BEFORE US FOR CONSIDERATION AT THE TIME SUCH ACTION IS TAKEN. SINCE THERE WAS NO EVIDENCE OF RECORD BEFORE OUR OFFICE INDICATING YOUR WHEREABOUTS AT THE TIME OF OUR PRIOR ACTION.

B-141928, MAR. 28, 1960

TO MR. WALTER M. WESTRA:

YOUR LETTER OF MARCH 9, 1960, IN EFFECT, REQUESTS RECONSIDERATION OF THE ACTION TAKEN BY OUR OFFICE IN LETTER OF FEBRUARY 24, 1960, B 141928, TO YOU, ON YOUR CLAIM FOR ONE-HALF OF THE PROCEEDS OF CHECK NO. 18,956,972, FOR $389.50, DRAWN APRIL 14, 1958, TO THE ORDER OF W. AND M.H. WESTRA, REPRESENTING 1957 INCOME TAX REFUND. IN OUR LETTER OF FEBRUARY 24, 1960, WE INFORMED YOU THAT YOUR WIFE, MARY HELEN WESTRA, HAD SUBMITTED A CLAIM FOR THE FULL AMOUNT OF THE AFOREMENTIONED TAX REFUND CHECK, AND SINCE THERE WAS NO EVIDENCE OF RECORD BEFORE OUR OFFICE INDICATING YOUR WHEREABOUTS, AND IN VIEW OF YOUR LEGAL OBLIGATION TO SUPPORT YOUR WIFE, A SUBSTITUTE CHECK FOR THE PROCEEDS OF THE INCOME TAX REFUND WAS ISSUED IN FAVOR OF YOUR WIFE ON DECEMBER 29, 1958.

IN YOUR LETTER OF MARCH 9, 1960, YOU CONTEND THAT OUR ACTION WAS ERRONEOUS BECAUSE THE DISTRICT DIRECTOR, INTERNAL REVENUE SERVICE, INDIANAPOLIS, INDIANA, KNEW YOUR WHEREABOUTS, AND YOU QUOTE A LETTER WHICH HE ALLEGEDLY WROTE TO YOU ON MARCH 26, 1958, AS PROOF OF YOUR CONTENTION. BY LETTER OF SEPTEMBER 5, 1958, THE DISTRICT DIRECTOR, INTERNAL REVENUE SERVICE, INDIANAPOLIS, TRANSMITTED THE CLAIM OF YOUR WIFE TOGETHER WITH THE RELATED RECORDS TO OUR OFFICE FOR DISPOSITION. A REVIEW OF OUR FILES IN THIS CASE SHOWS THAT NEITHER THE AFOREMENTIONED LETTER OF MARCH 26, 1958, NOR ANY OTHER EVIDENCE INDICATING YOUR WHEREABOUTS WERE A PART OF THE RECORD FORWARDED TO OUR OFFICE. THE DISPOSITION OF CLAIMS BY OUR OFFICE IS OF NECESSITY GOVERNED BY THE EVIDENCE OF RECORD WHICH IS BEFORE US FOR CONSIDERATION AT THE TIME SUCH ACTION IS TAKEN.

THEREFORE, SINCE THERE WAS NO EVIDENCE OF RECORD BEFORE OUR OFFICE INDICATING YOUR WHEREABOUTS AT THE TIME OF OUR PRIOR ACTION, AND IN VIEW OF YOUR LEGAL OBLIGATION TO SUPPORT YOUR WIFE, WE FIND NO BASIS FOR MODIFICATION OR REVISION OF OUR PRIOR ACTION IN THIS MATTER.