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Decision Text

AF | BCMR | CY1999 | 9802564
Original file (9802564.doc) Auto-classification: Denied

                       RECORD OF PROCEEDINGS
         AIR FORCE BOARD FOR CORRECTION OF MILITARY RECORDS

IN THE MATTER OF:      DOCKET NUMBER:  98-02564
            INDEX CODE: 128.08

            COUNSEL:  None

            HEARING DESIRED: No


Applicant  requests  he  be  refunded  the  income  tax  withheld  from  his
disability severance pay.  Applicant's submission is at Exhibit A.

The  appropriate  Air  Force  offices  evaluated  applicant's  request   and
provided advisory opinions to the  Board  recommending  the  application  be
denied (Exhibit C).  The advisory opinions were forwarded to  the  applicant
for review and response (Exhibit D).  Applicant’s responses to the  advisory
opinions are at Exhibit E.

After  careful  consideration  of  applicant's  request  and  the  available
evidence of record, we find insufficient evidence of error or  injustice  to
warrant corrective action.  The facts and opinions stated  in  the  advisory
opinion appear to be based on the evidence  of  record  and  have  not  been
adequately rebutted by applicant.  Absent persuasive evidence applicant  was
denied rights to which entitled, appropriate regulations were not  followed,
or appropriate standards were not applied, we find no basis to  disturb  the
existing record.  USAF/JAG states that Congress clearly  placed  the  burden
on the individual taxpayer to raise an issue with respect to his  own  taxes
within three years, and allowed no exception  merely  because  the  taxpayer
didn’t think of the issue or find some legal  support  sooner.   The  AFBCMR
should not be  asked  to  circumvent  the  laws  regarding  other  agencies.
Nothwithstanding the three year limit, the applicant may wish to appeal  the
ruling of the IRS.

Accordingly, applicant's request is denied.

The  Board  staff  is  directed  to  inform  applicant  of  this   decision.
Applicant should also be informed that this decision is final and will  only
be reconsidered upon the presentation of new  relevant  evidence  which  was
not reasonably available at the time the application was filed.


Members of the Board Mr. Thomas S. Markiewicz, Mr. Jackson A. Hauslein,  and
Mr. Charles E. Bennett, considered  this  application  on  26  May  1999  in
accordance with the provisions of Air Force  Instruction  36-2603,  and  the
governing statute, 10, U.S.C. 1552.



                                     THOMAS S. MARKIEWICZ
                                     Panel Chair

Exhibits:

A.  Applicant's DD Form 149
B.  Available Master Personnel Records
C.  Advisory Opinions
D.  AFBCMR Ltr Forwarding Advisory Opinion
E.  Applicant’s Responses

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