Reimbursement of income tax

The Tribunal found that the refusal to pay the Applicant’staxes was lawfuland that the Administration was not liable for the delay in processingof the claim.

The Applicant’s own testimony undermined his claim of extenuatingcircumstances.Histestimony conclusively established thatthe Applicantdid not fileclaims for tax reimbursement in a timely manner because he mistakenly believed that he was not requiredto file and pay taxes to the United StatesGovernment uponexpiry of his permanent residence.His error came to light in August 2019, when the IRS placed alienon his bank account to...

The Tribunal held that tax reimbursement is governed by a specific and unique legal regime carefully deliberated upon by the General Assembly. Staff regulation 3.3(f) cannot be read into “other payments” in staff rule 3.17(ii).

The Tribunal agreed with the Applicant’s understanding that payments under staff rule 3.17(ii) relate to all staff and all nationalities of the United Nations and are not restricted only to USA citizens as in the case for reimbursement of income tax under staff regulation 3.3(f). Hence, the two cannot be read together or have same application.

The Tribunal also agreed...

- The question at hand is whether the Applicant has been fully reimbursed for her 2019 tax liability, regardless of tax liability share. What affects an Applicant’s terms of employment is the payment of her total tax liability and not how different entities are to cover it. Any issue concerning the division of tax liability is to be dealt with by the Organizations involved, not by the Applicant. - The total amount received by the Applicant equals the undisputed total amount that she was entitled to receive. Consequently, the Applicant has been reimbursed in full for her tax liability.