Board of Contract Appeals
                    General Services Administration
                         Washington, D.C. 20405
 
 
 
                                                             
 
                             June 26, 1998
                                                             
 
 
                            GSBCA 14572-RELO
 
 
                   In the Matter of JAMES E. ELLISON
 
 
        James E. Ellison, South Mills, NC, Claimant.
 
        Barbara  Cohen,   Personnel  Support   Activity  Detachment,
   Department  of the Navy, Portsmouth, VA, appearing for Department
   of the Navy.
 
   GOODMAN, Board Judge.
 
        The Department of the Navy has requested a decision pursuant
   to  31 U.S.C.    3529  (1994) with regard  to the  calculation of
   claimant's relocation income  tax (RIT) allowance arising  from a
   permanant change of station (PCS) move in 1997.
 
        The    agency  has calculated  the  RIT  allowance utilizing
   rates and  formulae contained   in  regulations.   Claimant seeks
   additional amounts above that allowed  by the RIT calculation  as
   the result of state tax liability incurred because the additional
   income  from reimbursement of  relocation expenses resulted  in a
   gross income in excess of $100,000.  
 
        The  applicable   regulations  specify,  as   explained  and
   summarized  in Robert   J.  Dusek, GSBCA  14325-RELO, 98-1  BCA  
   29,440 (1997), that the methodology 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) (1997).   
 
       Accordingly, the regulations prohibit the agency from  making
  calculations as requested by the claimant.
 
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                                     ________________________
                                     ALLAN H. GOODMAN
                                     Board Judge