B-252598 December 1, 1993

B-252598: Dec 1, 1993

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The representative is advised that the application of Federal tax laws to individuals is a matter primarily for the Internal Revenue Service. The letter noted that we do not settle claims subject to arbitration under a collective bargaining agreement and that this particular issue is scheduled for arbitration later this year or early in 1994. One of the effects of that waiver was to deem the payment "valid for all purposes." 5 U.S.C. You note that this matter is scheduled for an arbitration hearing sometime late this year or early in 1994. The application of federal tax laws to individuals is a matter primarily for the Internal Revenue Service. We would not take jurisdiction since she is a member of a collective bargaining unit apparently covered by negotiated grievance procedures culminating in arbitration.

B-252598 December 1, 1993

CIVILIAN PERSONNEL Compensation Arbitration decisions GAO review CIVILIAN PERSONNEL Compensation Taxes GAO authority A labor organization representative requests a decision on behalf of an organization member regarding the effect on the member's income taxes of a waiver granted under the authority of 5 U.S.C. Sec. 5584. We declined jurisdiction. By letter, the representative is advised that the application of Federal tax laws to individuals is a matter primarily for the Internal Revenue Service. Further, the letter noted that we do not settle claims subject to arbitration under a collective bargaining agreement and that this particular issue is scheduled for arbitration later this year or early in 1994.

Mr. Jeff Holtmeier, President National Treasury Employees Union Chapter 83 P.O. Box 23298 Washington, D.C. 20026

Dear Mr. Holtmeier:

This responds to your April 29, 1993, letter on behalf of Ms. Letitia Thomas, an employee of the Internal Revenue Service. In 1992, under authority of 5 U.S.C. Sec. 5584 (1988), the General Accounting Office waived the government's claim for repayment of a $5,719.56 overpayment of erroneously authorized per diem advanced to Ms. Thomas in 1988. One of the effects of that waiver was to deem the payment "valid for all purposes." 5 U.S.C. Sec. 5584(e). The substance of your letter involves the effect of this waiver on Ms. Thomas's tax liability, a matter collateral to and not addressed in the waiver action. You note that this matter is scheduled for an arbitration hearing sometime late this year or early in 1994.

The application of federal tax laws to individuals is a matter primarily for the Internal Revenue Service, not our Office. Richard C. Clough, 68 Comp.Gen. 326 (1989); Sergeant First Class James L. Dunlap, B-224946, Sept. 25, 1987. Even if this matter could be considered a claim by Ms. Thomas to retain pay or allowances, the collection of which has been waived, we would not take jurisdiction since she is a member of a collective bargaining unit apparently covered by negotiated grievance procedures culminating in arbitration. See Cecil E. Riggs, et al., 71 Comp.Gen. 374 (1992), copy enclosed. Therefore, we decline to take jurisdiction of this matter.