Board of Contract Appeals
                    General Services Administration
                         Washington, D.C. 20405
 
 
                           __________________
                           September 16, 1998
                           __________________
 
 
                            GSBCA 14669-RELO
 
                   In the Matter of THOMAS A. LINSTER
 
        Thomas A. Linster, Waldorf, MD, Claimant.
 
        Fred  W.  Vogele,  Financial  Services  Officer,  Air  Force
   Reserve,  Department of the Air Force, Minneapolis, MN, appearing
   for Department of Defense.
   VERGILIO, Board Judge.
 
             For   the  relocated   claimant,  the   Government
        withheld  for FICA from military pay, civilian pay, and
        relocation  reimbursements.   Cumulatively, the  amount
        withheld  is  said   to  exceed  the  maximum   for  an
        individual.   The  expenses to  be  reimbursed for  the
        relocation  are not in  dispute.   The Board  lacks the
        authority  to  resolve  the  question  of which  entity
        (military or  civilian) should  reimburse the  claimant
        for the amount withheld above the maximum.
 
        The claimant, Thomas A.  Linster, as a civilian  employee of
   the Department  of  Defense,  relocated  within  the  continental
   United States with a reporting date of November 18, 1994.  During
   1995  he  received  relocation  reimbursements,  from  which  the
   Government  withheld for  FICA  (Federal Insurance  Contributions
   Act),  26 U.S.C.     3101-3128  (1994).   Also  during 1995,  the
   claimant  received civilian pay  and, for military  reserve duty,
   military  pay.   From  these  earnings  the  Government  withheld
   amounts for FICA.   Cumulatively, the amount withheld  is said to
   have exceeded the maximum for an individual.  The record does not
   indicate  when the various withholdings occurred.  The Department
   of Defense  seeks to have  the Board determine which  entity, the
   military  or civilian  paying authorities,  should reimburse  the
   claimant for the amount withheld above the maximum.
 
        The  Board's  authority   regarding  claims  pertaining   to
   relocation arises  under a  delegation pursuant to  statute.   31
   U.S.C.    3702(a)(1)(3) (Supp. II 1996).  The pertinent authority
   permits the Board to settle claims involving expenses incurred by
   federal civilian  employees for  relocation expenses  incident to
   transfers of  official duty  station.  The  dollar amount  of the
   reimbursable relocation expenses is not here at issue; such would
   be  within  this  Board's  authority  to  resolve.   Rather,  the
   claimant seeks to be reimbursed for FICA withholdings.  The Board
   lacks the  authority to resolve  this question.  Moreover,  it is
   not for  this Board  to determine the  appropriate forum  for the
   resolution of  this matter, be  it the Internal  Revenue Service,
   the Secretary of Defense, the Office  of Personnel Management, or
   another forum.  Accordingly, this matter is dismissed.
 
 
                                 ____________________________
 
                                 JOSEPH A. VERGILIO
                                 Board Judge