B-143454, AUG. 5, 1960

B-143454: Aug 5, 1960

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ALTHOUGH THE INCIDENTAL FACTS AND CHRONOLOGY OF EVENTS PRECEDING YOUR RETURN TO AN OILER POSITION MAY NOT HAVE OCCURRED EXACTLY IN THE SEQUENCE AS SUMMARIZED IN THE SECOND AND THIRD PARAGRAPHS OF THE SETTLEMENT CERTIFICATE. THAT YOU WERE NOT RETROACTIVELY RESTORED TO A POSITION AS OILER. WE HAVE NO ALTERNATIVE OTHER THAN TO SUSTAIN THE DISALLOWANCE OF YOUR CLAIM.

B-143454, AUG. 5, 1960

TO MR. JOSEPH J. GEMSKI:

YOUR LETTER OF JUNE 27, 1960, PROTESTS OUR SETTLEMENT ACTION OF JUNE 22, 1960, WHICH DISALLOWED YOUR CLAIM FOR RETROACTIVE PAY FROM DECEMBER 21, 1959 TO APRIL 15, 1960, INCLUSIVE, AS AN EMPLOYEE OF THE NEW YORK NAVAL SHIPYARD, BECAUSE OF BEING REDUCED IN GRADE ON DECEMBER 21, 1959, FROM OILER $2.50 PER HOUR, TO LABORER (HEAVY) $2.23 PER HOUR, AND PROMOTED TO OILER $2.57 PER HOUR EFFECTIVE APRIL 18, 1960, UNDER THE CIRCUMSTANCES DESCRIBED IN THE SETTLEMENT CERTIFICATE.

ALTHOUGH THE INCIDENTAL FACTS AND CHRONOLOGY OF EVENTS PRECEDING YOUR RETURN TO AN OILER POSITION MAY NOT HAVE OCCURRED EXACTLY IN THE SEQUENCE AS SUMMARIZED IN THE SECOND AND THIRD PARAGRAPHS OF THE SETTLEMENT CERTIFICATE, YOU OVERLOOK THE ESSENTIAL FACT STATED IN THE FOURTH PARAGRAPH OF THE CERTIFICATE, NAMELY, THAT YOU WERE NOT RETROACTIVELY RESTORED TO A POSITION AS OILER, EITHER BY ADMINISTRATIVE ACTION OR BY VIRTUE OF A MANDATORY RECOMMENDATION OF THE CIVIL SERVICE COMMISSION UNDER SECTION 12 OF THE VETERANS PREFERENCE ACT OF 1944, AS AMENDED, 5 U.S.C. 861, AND THE COMMISSION'S REGULATIONS ISSUED PURSUANT TO THAT ACT.

THEREFORE, IN SUCH CIRCUMSTANCES, WE HAVE NO ALTERNATIVE OTHER THAN TO SUSTAIN THE DISALLOWANCE OF YOUR CLAIM.

YOUR QUESTION REGARDING YOUR INCOME TAX RETURN CONCERNS A MATTER WITHIN THE JURISDICTION OF THE INTERNAL REVENUE SERVICE, AND WE MAY NOT UNDERTAKE TO ADVISE YOU THEREON.