B-256296.2 January 25, 1995

B-256296.2: Jan 25, 1995

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

NC 27405 Dear Major Goold: This is in response to your request for reconsideration of our decision B-256296. Your retired pay account was established under 2 Social Security numbers. Waiver is not appropriate if the member knew or should have known that he was receiving amounts to which he was not entitled. Since such a member is at fault for not notifying the proper authorities and seeing that the error is corrected. Regarding your attempts to bring the additional payments you were receiving to the attention of the proper authorities. Marine Corps finance officials have no record of any correspondence from you on that subject. We have said that when the member knows he is receiving amounts to which he is not entitled he should pursue his correction attempts until the error is corrected.

B-256296.2 January 25, 1995

(no digest)

Major Gabriel R. Goold, USMCR (Retired) 10E Fountain Manor Drive Greensboro, NC 27405

Dear Major Goold:

This is in response to your request for reconsideration of our decision B-256296, dated June 14, 1994, in which we affirmed our Claims Group's denial of your waiver request.

The record indicates that when you became eligible for reserve retired pay in February 1981, your retired pay account was established under 2 Social Security numbers. Therefore, you received additional payments of retired pay until January 1993, resulting in an overpayment of over $60,000.

You argue that that debt should be waived because you made several attempts to call the erroneous payments to the attention of the proper Marine Corps authorities. You state that you paid income tax on the additional amounts you received, and you request corrected Forms 1099R after your repayment to allow you to obtain a refund from the Internal Revenue Service of the taxes you paid on those amounts.

As we explained in our decision, the Comptroller General may waive a claim of the Government against a member of the armed services under 10 U.S.C. Sec. 2774, if collection would be against equity and good conscience and not in the best interest of the Government. Waiver is not appropriate if the member knew or should have known that he was receiving amounts to which he was not entitled, since such a member is at fault for not notifying the proper authorities and seeing that the error is corrected. See Staff Sergeant James S. Gannon. USA, Retired, B200919, Mar. 27, 1981.

Regarding your attempts to bring the additional payments you were receiving to the attention of the proper authorities, Marine Corps finance officials have no record of any correspondence from you on that subject. In any event, this Office has never specified that a certain number of attempts to correct the erroneous payment would constitute a basis to allow waiver. We have said that when the member knows he is receiving amounts to which he is not entitled he should pursue his correction attempts until the error is corrected. See B-200919, supra.

Concerning your tax situation, this Office has no jurisdiction. The matter must be resolved between the Defense Finance and Accounting Service, the Internal Revenue Service, and you.

Since you have presented no new evidence which would cause us to alter our prior decision, we affirm it.