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                          April 28, 1997
                          ______________


                         GSBCA 14078-RELO


              In the Matter of JANICE P. COLLINGTON


    Janice P. Collington, Gaithersburg, MD, Claimant.

    D. M. Keough, Fiscal Officer, Medical Center, Department of
Veterans Affairs, Brecksville, OH, appearing for Department of
Veterans Affairs.

VERGILIO, Board Judge.

    In June 1987, the claimant, Ms. Janice P. Collington, changed
permanent duty stations, while employed by the Veterans Affairs
Medical Center.  Ms. Collington received from the agency, in 1989,
the forms to be submitted for claims for relocation income tax
(RIT) reimbursement.  She states that in April 1996, she submitted
a claim to the agency for RIT reimbursement incident to her
transfer in 1987.  The agency returned the submission to the
claimant with a copy of interim regulations of the General
Accounting Office (GAO) which specify a six-year statute of
limitations from the date the claim arose, for receipt of the claim
by the agency or the GAO.  The six-year period is statutory.  31
U.S.C.  3702(b) (1994).  The claimant has provided no basis for
concluding that the claim has been timely submitted, that is, that
the claim arose subsequent to April 1990.  Accordingly, she has
failed to demonstrate entitlement to relief.


                                    ____________________________
                                    JOSEPH A. VERGILIO
                                    Board Judge