RECORD OF PROCEEDINGS
         AIR FORCE BOARD FOR CORRECTION OF MILITARY RECORDS

IN THE MATTER OF:      DOCKET NUMBER:  BC-2005-01925
            INDEX CODE:  128.10
            COUNSEL:  NONE

            HEARING DESIRED:  NO

MANDATORY CASE COMPLETION DATE:  18 December 2006

_________________________________________________________________

APPLICANT REQUESTS THAT:

He be released from recoupment of his debt in the amount of $5,635.69.


_________________________________________________________________

APPLICANT CONTENDS THAT:

Defense Finance and  Accounting  Service  (DFAS)  and  Luke  AFB,  AZ,
personnel attempted to correct his pay after July 2002.   He  has  not
received all the money DFAS shows he owes.  When he was on active duty
from July 2002 through February 2004, he tried to resolve a portion of
his debt.

In support of his appeal, applicant submits  a  copy  of  his  Special
Order recalling him to active duty,  correspondence  relating  to  his
financial situation and copies of his Leave and Earning Statements for
the period beginning July 2001 and  ending  March  2004.   Applicant’s
submission, with attachments, is at Exhibit A.

_________________________________________________________________

STATEMENT OF FACTS:

Documents provided by the applicant indicate he  retired  effective  1
October 2001 and was recalled  to  active  duty  from  retired  status
effective 18 July 2004 for a period  of  24  months.   On  29 February
2004, the applicant was  released  from  active  duty  for  reason  of
completion of required service and reverted back  to  retired  status.
He was credited with 1 year, 7 months and 11 days  of  active  service
and 23 years, 6 months and 21 days of prior active service.

_________________________________________________________________

AIR FORCE EVALUATION:

DFAS-POCT/DE recommends a partial grant in the  amount  of  $2,117.93.
DFAS-POCT/DE states that the first portion of  the  applicant’s  debt,
$73.89, is due to an overpayment of his pay and  allowances  upon  his
original  separation  date  of  30   September   2001.    DFAS-POCT/DE
recommends approval of a waiver for $73.89.  The second portion of his
debt is for the over deduction of taxes  for  the  period  October  to
December 2001.  His pay account was not closed out and taxes continued
to be deducted.  Since this is more than three years old,  adjustments
can not be made; therefore, DFAS-POCT-DE  recommends  approval  for  a
waiver for $1,595.40.  The third portion  of  his  debt  was  for  the
overpayment of $448.64 for pay and allowances for the period  18  July
2002 through 29 February 2004.  Since the  applicant  would  not  have
known that he had  been  overpaid  during  this  period,  DFAS-POCT/DE
recommends approval of a waiver for $448.64.  The remaining amount  of
$3,517.76 is the result of over deduction of taxes from 1  January  to
17 July 2002 advises DFAS-POCT/DE.  The FICA and M/C for January to 17
July 2002 was refunded to him in May 2003.   The  DFAS-POCT/DE  is  at
Exhibit B.

_________________________________________________________________

APPLICANT'S REVIEW OF THE AIR FORCE EVALUATION:

Applicant believes that the main problem with his case  is  that  DFAS
has an outdated computer  system  which  doesn’t  interface  with  the
personnel computer system.  The applicant asks why DFAS didn’t ask the
IRS for the refund of money paid  on  his  behalf.   He  believes  the
countless hours spent to resolve his pay record problems show that  no
one knows if his pay record is correct.  He respectfully requests  the
Board waiver the remaining $3517.76 and have  DFAS  return  the  money
he’s been paying them in the time he’s tried  to  resolve  this  case.
The applicant’s letter is at Exhibit D.

_________________________________________________________________

THE BOARD CONCLUDES THAT:

1.    The applicant has exhausted all remedies  provided  by  existing
law or regulations.

2. The application was timely filed.

3.    Sufficient relevant evidence has been presented  to  demonstrate
the existence of error or injustice.  While the applicant was properly
charged with a debt as a result of the overpayment of  Federal  Income
Tax Withholdings (FITW), we believe that a remission of a  portion  of
the debt is appropriate.  In an  advisory  opinion  prepared  for  our
review, it has been stated that due to the mishandling of his  account
in the form of overpayments of FITW and  payments  in  excess  of  his
entitlements, the  applicant’s  waiver  request  should  be  partially
approved in the amount of $2,117.93.   As  to  the  remaining  sum  of
$3,517.76, the applicant should have been able to recoup  these  funds
over-withheld by the Federal government for taxes  from  the  Internal
Revenue Service.  Waiving any part of that sum  would  result  in  the
applicant’s unjust enrichment.
_________________________________________________________________

THE BOARD RECOMMENDS THAT:

The pertinent military records of the  Department  of  the  Air  Force
relating to the APPLICANT be corrected to show that, on 2  June  2005,
he applied for a remission  of  his  indebtedness,  incurred  for  the
overpayment of Federal Income Tax  Withholdings  (FITW);  and  that  a
remission of the debt in the amount of $2,117.93 was approved  by  the
Secretary of the Air Force pursuant to Section 9837, Title 10,  United
States Code.

_________________________________________________________________

The following members of the Board Docket Number 05-01925 in Executive
Session on 14 December 2005, under the provisions of AFI 36-2603:


                 Mr. Thomas S. Markiewicz, Chair

                 Mr. Wallace F. Beard Jr, Member
                 Ms. Josephine L. Davis, Member

The following documentary evidence was considered:

      Exhibit A. DD Form 149, dated 2 Jun 05, w/atchs.
      Exhibit B. Letter, DFAS-POCC/DE, dated 20 Jul 05, w/atch.
      Exhibit C. Letter, SAF/MRBR, dated 29 Jul 05.
      Exhibit D. Letter, Applicant, dated 19 Aug 05.




      THOMAS S. MARKIEWICZ
      Chair


AFBCMR BC-2005-01925




MEMORANDUM FOR THE CHIEF OF STAFF

      Having received and considered the recommendation of the Air Force
Board for Correction of Military Records and under the authority of Section
1552, Title 10, United States Code (70A Stat 116), it is directed that:

      The pertinent military records of the Department of the Air Force
relating to xxxxxxxxxxxxxxxxxxxx, be corrected to show that on 2 June 2005,
he applied for a remission of his indebtedness, incurred for the
overpayment of Federal Income Tax Withholdings (FITW); and that a remission
of the debt in the amount of $2,117.93 was approved by the Secretary of the
Air Force pursuant to Section 9837, Title 10, United States Code.





JOE G. LINEBERGER

Director

     Air Force Review Boards Agency