B-80225, JUN. 29, 1955

B-80225: Jun 29, 1955

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THAT THE PAYMENTS WERE NOT SUBJECT TO THE FEDERAL WITHHOLDING TAX BECAUSE YOU WERE A RESIDENT OF PUERTO RICO AT THE TIME THE PAYMENTS WERE RECEIVED. AS SUCH WERE NOT SUBJECT TO THE FEDERAL TAX. THE WITHHOLDING OF INCOME TAX BY OUR OFFICE IS PURSUANT TO AN ARRANGEMENT BETWEEN OUR OFFICE AND THE COMMISSIONER OF INTERNAL REVENUE. WHEN SO WITHHELD THE AMOUNTS ARE COVERED INTO THE UNITED STATES TREASURY AS INTERNAL REVENUE COLLECTIONS AND THEREAFTER ARE NOT SUBJECT TO REFUND BY THE GENERAL ACCOUNTING OFFICE. ALL CLAIMS FOR REFUND OF INTERNAL REVENUE TAXES ALLEGED TO HAVE BEEN ERRONEOUSLY DEDUCTED SHOULD BE FILED WITH THE DISTRICT DIRECTOR OF INTERNAL REVENUE WITH WHOM YOUR PRESENT INCOME TAX RETURNS ARE FILED.

B-80225, JUN. 29, 1955

TO MR. ROBERT J. LEITH:

YOUR LETTER OF APRIL 13, 1955, REQUESTS RECONSIDERATION OF OUR DECISION OF AUGUST 25, 1949, TO YOU, DECLINING TO REVISE THREE SETTLEMENTS WHICH ALLOWED YOU ADDITIONAL AMOUNTS FOR SUNDAYS AND HOLIDAY SERVICES AS AN EMPLOYEE OF THE IMMIGRATION AND NATURALIZATION SERVICE, DEPARTMENT OF JUSTICE, BUT WITHHOLDING FROM THE SETTLEMENTS $79.97, $365.98, AND $23.06, AS FEDERAL INCOME TAX. YOUR LETTER REPEATS, GENERALLY, THE ARGUMENT PREVIOUSLY ADVANCED BY YOU, NAMELY, THAT THE PAYMENTS WERE NOT SUBJECT TO THE FEDERAL WITHHOLDING TAX BECAUSE YOU WERE A RESIDENT OF PUERTO RICO AT THE TIME THE PAYMENTS WERE RECEIVED, AND AS SUCH WERE NOT SUBJECT TO THE FEDERAL TAX.

THE WITHHOLDING OF INCOME TAX BY OUR OFFICE IS PURSUANT TO AN ARRANGEMENT BETWEEN OUR OFFICE AND THE COMMISSIONER OF INTERNAL REVENUE, AND WHEN SO WITHHELD THE AMOUNTS ARE COVERED INTO THE UNITED STATES TREASURY AS INTERNAL REVENUE COLLECTIONS AND THEREAFTER ARE NOT SUBJECT TO REFUND BY THE GENERAL ACCOUNTING OFFICE. ALL CLAIMS FOR REFUND OF INTERNAL REVENUE TAXES ALLEGED TO HAVE BEEN ERRONEOUSLY DEDUCTED SHOULD BE FILED WITH THE DISTRICT DIRECTOR OF INTERNAL REVENUE WITH WHOM YOUR PRESENT INCOME TAX RETURNS ARE FILED.