[Former IRS Employees' Request for Waiver of Overpayments]

A former Internal Revenue Service (IRS) employee requested a waiver of overpayments she received when IRS erred in calculating her temporary promotion salary increases. GAO held that: (1) the claimant was reasonably unaware of the overpayments; and (2) IRS improperly applied its internal regulations. Accordingly, waiver was allowed.