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A federal scholarship foundation requested a waiver of collection for salary overpayments to a non-career Senior Executive Service member due to an error in payroll processing that resulted in no Federal Insurance Contributions Act (FICA) deductions from his salary. GAO held that waiver would be against equity and good conscience and not in the best interest of the government, since: (1) the claimant's earnings statements clearly indicated the absence of any FICA deductions; and (2) claimant was partially at fault for not examining his earnings statements, which would have alerted him of the error. Accordingly, the request for waiver was denied.

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