Waiver of Overpayments for Physical Examinations to Ineligible Employees

Florence M. Oakley, Authorized Certifying Officer of the Internal Revenue Service (IRS), requested waiver of collection of erroneous payments to two IRS scholarship students and to employees ineligible by age for free physical examinations. The claim against students occurred through administrative error through no fault of either and may be waived. Employees under 40 years of age and not entitled under IRS policy to free physical examinations should not be charged, as payments were management expenses, not "pay" or "allowances." (DJM)