Board of Contract Appeals
                    General Services Administration
                         Washington, D.C. 20405
 
 
 
                    ________________________________
 
                           February 12, 1999
                    ________________________________
 
 
                            GSBCA 14625-RELO
 
 
                    In the Matter of JOHN F. STINSON
 
 
        John F. Stinson, Norfolk, VA, Claimant.
 
        Judy Hughes, Travel  Policy, Defense Finance and  Accounting
   Service, Columbus  Center, Columbus, OH, appearing for Department
   of Defense.
 
   WILLIAMS, Board Judge.
 
        In this  case claimant seeks  $804, the increased  amount of
   his federal and state tax liability due to taxable reimbursements
   which  he  received in  connection with  his permanent  change of
   station.   Because claimant  has already received  the relocation
   income tax (RIT)  allowance authorized by statute  and regulation
   to alleviate such  additional income tax  liability, there is  no
   basis for granting claimant any further relief.
 
                               Background
 
        In  conjunction  with  his permanent  change  of  station on
   May 15,  1995, claimant  received taxable  reimbursements in  the
   amount  of $8012.24.  Pursuant to  the Federal Travel Regulation,
   41 CFR 302-11  (1995), the  agency calculated  that claimant  was
   entitled to  a RIT allowance  in the  amount of $2381.   Claimant
   seeks an additional $804 above  that allowed by the RIT allowance
   calculation  as the result  of additional tax  liability incurred
   because of  additional  income from  reimbursement of  relocation
   expenses.    Claimant  has  not  argued  that  the  agency's  RIT
   allowance  calculations  were  erroneous,  but  instead  seeks to
   substitute  a different  mechanism  for  that  specified  in  the
   regulation   a calculation to make him whole due to the increased
   tax liability he incurred as a result of the reimbursements.
 
                               Discussion
 
        As this Board explained in detail in Robert J. Dusek,  GSBCA
   14325-RELO, 98-1 BCA   29,440  (1997), the applicable regulations
   specify  that the methodology  for calculating the  RIT allowance
   has been  developed utilizing  general rules  and assumptions  to
   provide  a readily  ascertainable  result  (an  estimate  of  tax
   liability);  the methodology is not to be adjusted to accommodate
   the unique  circumstances of an  employee and is not  intended to
   reimburse an employee for precisely  the amount of the employee's
   added tax  liability.   41 CFR 302-11.8(b);  accord Linda  Drees,
   GSBCA 14436-RELO    (Dec. 11,     1998);    James E.     Ellison,
   GSBCA 14572-RELO,  98-2 BCA     29,859;  Randy  Sorentrue,  GSBCA
   14174-RELO,   98-1  BCA      29,525;  William  A.   Lewis,  GSBCA
   14367-RELO, 98-1 BCA    29,532, at 114,120  ("Neither the statute
   nor the  regulation is designed  to reimburse every  employee for
   every dollar of  tax liability  he incurs as  a result of  having
   received relocation benefits and allowances.").
 
 
                                Decision
 
        The claim is denied.
   ________________________________
 
                                      MARY ELLEN COSTER WILLIAMS
                                      Board Judge