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A former Federal Aviation Administration (FAA) employee requested waiver and a refund of an overpayment he received after his retirement, contending that: (1) the overpayment was due to FAA negligence; and (2) his tax liability increased as a result of the overpayment. GAO held that the: (1) claimant was not entitled to waiver, since FAA promptly notified him of the error, and collection would not be against equity and good conscience; and (2) claimant's tax liability was a matter of tax administration, and was not a basis for waiving an erroneous payment. Accordingly, a waiver was denied.


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