Tax MARLIN K Tax Relief

7/24/2019 Tax MARLIN K Tax Relief

1/5

* * * MARLIN K., COMPLAINANT, v. JEH JOHNSON,..., EEOC DOC...

EEOC DOC 0120132637 (E.E.O.C.), 2015 WL 6957093

U.S. Equal Employment Opportunity Commission (E.E.O.C.)

Office of Federal Operations

* * * MARLIN K.,1COMPLAINANT,v.

JEH JOHNSON, SECRETARY, DEPARTMENT OF HOMELAND SECURITY (FEDERALEMERGENCY MANAGEMENT AGENCY), AGENCY.

Appeal No. 0120132637

Agency No. HS09FEMA0050

October 30, 2015

DECISION

*1 On May 8, 2013, Complainant timely filed an appeal from the Agency's January 19, 2012, final actionconcerning his equal employment opportunity (EEO) complaint alleging employment discrimination in violationof Title VII of the Civil Rights Act of 1964 (Title VII), as amended, 42 U.S.C. 2000e et seq.The Commission

accepts it pursuant to 29 C.F.R. 1614.405(a). For the following reasons, the Commission AFFIRMS the Agency's

final order and MODIFIES the relief.

ISSUES PRESENTED

Whether Complainant is entitled to additional back pay due to incurred tax consequences from his lump sum back

pay award.

BACKGROUND

At the time of events giving rise to this complaint, Complainant worked as a Training Specialist at the Agency's

Hyattsville, Maryland facility. On September 30, 2009, Complainant filed an EEO complaint alleging that theAgency discriminated against him on the basis of reprisal for prior protected EEO activity when:

1. In June 2009, Complainant was not selected for the position of Two-Year CORE Training Specialist

(Announcement # WN-09-2C-0179-KTHI);2. In June 2009, Complainant was not selected for the position of PFT Training Specialist (Announcement #

DE-09-329-SSM2).

At the conclusion of the investigation, the Agency provided Complainant with a copy of the report of investigation

and notice of his right to request a hearing before an Equal Employment Opportunity Commission AdministrativeJudge (AJ). The AJ assigned to the case held a hearing, and on December 23, 2011, issued a decision finding that

Complainant established he had been subjected to retaliation as alleged. As relief, the AJ ordered the Agency toreinstate Complainant into the GS-11 Training Specialist position, pay back pay and $15,000.00 in compensatory

damages, and provide other remedial relief. On January 12, 2012, the Agency issued a final order implementing

the AJ's decision.

The record reveals on February 10, 2012, Complainant contacted the AJ and expressed concerns about the Order.

2015 Thomson Reuters. No claim to original U.S. Government Works. 1
http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000546&cite=42USCAS2000E&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.405&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_8b3b0000958a4http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.405&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_8b3b0000958a4http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000546&cite=42USCAS2000E&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)


2/5


Specifically, Complainant raised the issue of his increased tax liability which would result from having been

awarded a lump sum back pay award. As requested by the AJ, Complainant presented alternate language to accountfor his increased tax liability, but the AJ did not amend the order.

On or about May 9, 2013, Complainant filed the instant appeal.

CONTENTIONS ON APPEAL

On appeal, Complainant's sole argument on appeal is that he has suffered undue and negative tax consequences

as a result of his back pay award, which was declared for tax purposes in one year, and not in the years during

which the pay had been received, but for the discrimination. He asserts that this has resulted in less than makewhole relief. Complainant maintains that case law supports awarding additional back pay to compensate

Complainants for tax liability stemming from a lump sum back pay award.

*2 The Agency did not respond to Complainant's appeal.

ANALYSIS AND FINDINGS

On appeal, Complainant states he incurred tax consequence for his lump sum award in the year 2012 instead of

receiving the money during the actual year had he not been subjected to discrimination. The Commission has held

that where an Agency pays back pay and other income payments in a lump sum payment the Agency is responsiblefor a petitioner's proven increased income tax burden. See Goetze v. Department of the Navy, EEOC Appeal No.

01991530 (August 22, 2001); Holler v Department of the Navy, EEOC Appeal Nos. 01982627 & 01990407

(August 22, 2001); Lorenzo v. Dept. of Defense, EEOC Petition No. 04A40035 (September 29, 2005). In thesecases, the Commission held that an award to cover additional tax liability for receipt of back pay in a lump sum

is available and that Complainant bears the burden to prove the amount to which s/he claims entitlement. We find,

therefore, that the Agency is liable to Complainant for proven adverse federal income tax consequences as a resultof its lump sum payments to petitioner from 2009 until his reinstatement.

Complainant will have the burden of establishing the amount of his increased federal income tax liability to the

Agency. Courts that have discussed claims for compensation for additional tax liability stemming from a lump sum

payment have demanded probative calculations. Barbour v. Medlantic Management Corp., 952 F.Supp. 857, 865(D.C. 1997)(denied award due to failure to provide evidence on difference between taxes paid on lump sum front

pay award and amount of taxes that would have been paid had the salary been earned over time). After a review

of Complainant's calculations submitted on appeal, we find Complainant has not had the opportunity to prove hisentitlement to money for increased tax consequences. The Agency shall request such information from Complainant

and provide a decision with appeal rights to the Commission.

CONCLUSION

Accordingly, the Agency's final order finding discrimination is AFFIRMED; however the relief is MODIFIED.

The complaint is REMANDED in accordance with the ORDER below.

ORDER (D0610)

To the extent the agency has not yet done so, the Agency is ordered to take the following remedial action:

1. Within one hundred and twenty (120) days from the date this decision becomes final, the agency shall offer

http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749460&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749460&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749461&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749461&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=Y&serNum=1997048983&pubNum=0000345&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RP&fi=co_pp_sp_345_865&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_sp_345_865http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=Y&serNum=1997048983&pubNum=0000345&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RP&fi=co_pp_sp_345_865&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_sp_345_865http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=Y&serNum=1997048983&pubNum=0000345&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RP&fi=co_pp_sp_345_865&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_sp_345_865http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=Y&serNum=1997048983&pubNum=0000345&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RP&fi=co_pp_sp_345_865&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_sp_345_865http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749461&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749461&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749460&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=Y&serNum=2001749460&pubNum=0004031&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=PD&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)


3/5


reinstatement to complainant into the PFT GS-11 Training Specialist, or equivalent position.

2. The Agency shall determine the appropriate amount of back pay, with interest, and other benefits dueComplainant, pursuant to 29 C.F.R. 1614.501, no later than sixty (60) calendar days after the date this decision

becomes final. The Complainant shall cooperate in the Agency's efforts to compute the amount of back pay andbenefits due, and shall provide all relevant information requested by the Agency. If there is a dispute regarding the

exact amount of back pay and/or benefits, the Agency shall issue a check to the Complainant for the undisputed

amount within sixty (60) calendar days of the date the Agency determines the amount it believes to be due. TheComplainant may petition for enforcement or clarification of the amount in dispute. The petition for clarification

or enforcement must be filed with the Compliance Officer, at the address referenced in the statement entitled

Implementation of the Commission's Decision.

*3 3. Within one hundred and twenty (120) days from the date this decision becomes final, the Agency shall request

that Complainant submit his claim for compensation for all additional federal income tax liability. The Agencyshall afford Complainant ninety (90) calendar days to submit his claim and supporting documents. Thereafter, the

Agency shall issue a decision on this matter within forty (40) days in accordance with 29 C.F.R. 1614.110(b).

The burden of proof to establish the amount of additional tax liability, if any, is on Complainant. The calculationof additional tax liability must be based on the taxes Complainant would have paid had he received the back pay

in the form of regular salary during the back pay period, versus the additional taxes he paid due to receiving the

back pay lump sum award in 2012.

4. Within one hundred and twenty (120) days from the date this decision becomes final, the agency shall pay

complainant $15,000.00 in non-pecuniary compensatory damages.

5. Within one hundred and twenty (120) days from the date this decision becomes final, the agency shall conduct

at least sixteen (16) hours of training for the responsible management officials regarding their duties andobligations with respect to eliminating discrimination in the federal workplace, paying particular attention to

retaliation. Training shall also include their obligations during the EEO complaint process, paying particular

attention to the agency's Record Management obligations.

6. The agency shall post a notice in accordance with the paragraph below.

7. The Agency is further directed to submit a report of compliance, as provided in the statement entitled

Implementation of the Commission's Decision. The report shall include supporting documentation of theAgency's calculation of backpay and other benefits due Complainant, including evidence that the corrective actionhas been implemented.

IMPLEMENTATION OF THE COMMISSION'S DECISION (K0610)

Compliance with the Commission's corrective action is mandatory. The Agency shall submit its compliance report

within thirty (30) calendar days of the completion of all ordered corrective action. The report shall be submitted

to the Compliance Officer, Office of Federal Operations, Equal Employment Opportunity Commission, P.O. Box77960, Washington, DC 20013. The Agency's report must contain supporting documentation, and the Agency must

send a copy of all submissions to the Complainant. If the Agency does not comply with the Commission's order,

the Complainant may petition the Commission for enforcement of the order. 29 C.F.R. 1614.503(a). TheComplainant also has the right to file a civil action to enforce compliance with the Commission's order prior to or

following an administrative petition for enforcement. See 29 C.F.R. 1614.407, 1614.408, and 29 C.F.R.

1614.503(g). Alternatively, the Complainant has the right to file a civil action on the underlying complaint inaccordance with the paragraph below entitled Right to File a Civil Action. 29 C.F.R. 1614.407and1614.408.

A civil action for enforcement or a civil action on the underlying complaint is subject to the deadline stated in 42

U.S.C. 2000e-16(c)(1994 & Supp. IV 1999). If the Complainant files a civil action, the administrative processingof the complaint, including any petition for enforcement, will be terminated. See 29 C.F.R. 1614.409.

http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.501&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.110&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_a83b000018c76http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.503&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_8b3b0000958a4http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.407&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.408&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.503&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_16f4000091d86http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.503&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_16f4000091d86http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.407&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.408&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.408&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000546&cite=42USCAS2000E-16&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_4b24000003ba5http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000546&cite=42USCAS2000E-16&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_4b24000003ba5http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.409&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.409&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000546&cite=42USCAS2000E-16&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_4b24000003ba5http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000546&cite=42USCAS2000E-16&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_4b24000003ba5http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.408&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.407&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.503&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_16f4000091d86http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.503&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_16f4000091d86http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.408&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.407&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.503&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_8b3b0000958a4http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.110&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_a83b000018c76http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.501&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)


4/5


POSTING ORDER (G0914)

*4 The Agency is ordered to post at its Hyattsville, Maryland facility copies of the attached notice. Copies of thenotice, after being signed by the Agency's duly authorized representative, shall be posted both in hard copy and

electronic format by the Agency within 30 calendar days of the date this decision becomes final, and shall remain

posted for 60 consecutive days, in conspicuous places, including all places where notices to employees arecustomarily posted. The Agency shall take reasonable steps to ensure that said notices are not altered, defaced, or

covered by any other material. The original signed notice is to be submitted to the Compliance Officer at the

address cited in the paragraph entitled Implementation of the Commission's Decision, within 10 calendar daysof the expiration of the posting period.

ATTORNEY'S FEES (H0610)

If Complainant has been represented by an attorney (as defined by 29 C.F.R. 1614.501(e)(1)(iii)), he is entitledto an award of reasonable attorney's fees incurred in the processing of the complaint. 29 C.F.R. 1614.501(e). The

award of attorney's fees shall be paid by the Agency. The attorney shall submit a verified statement of fees to the

Agency -- not to the Equal Employment Opportunity Commission, Office of Federal Operations -- within thirty

(30) calendar days of this decision becoming final. The Agency shall then process the claim for attorney's fees inaccordance with 29 C.F.R. 1614.501.

STATEMENT OF RIGHTS - ON APPEAL RECONSIDERATION (M0815)

The Commission may, in its discretion, reconsider the decision in this case if the Complainant or the Agency

submits a written request containing arguments or evidence which tend to establish that:

1. The appellate decision involved a clearly erroneous interpretation of material fact or law; or2. The appellate decision will have a substantial impact on the policies, practices, or operations of the Agency.

Requests to reconsider, with supporting statement or brief, must be filed with the Office of Federal Operations(OFO) within thirty (30) calendar days of receipt of this decision or within twenty (20) calendar days of receiptof another party's timely request for reconsideration. See 29 C.F.R. 1614.405; Equal Employment Opportunity

Management Directive for 29 C.F.R. Part 1614 (EEO MD-110), at Chap. 9 VII.B (Aug. 5, 2015). All requests

and arguments must be submitted to the Director, Office of Federal Operations, Equal Employment OpportunityCommission, P.O. Box 77960, Washington, DC 20013. In the absence of a legible postmark, the request to

reconsider shall be deemed timely filed if it is received by mail within five days of the expiration of the applicable

filing period. See 29 C.F.R. 1614.604. The request or opposition must also include proof of service on the otherparty.

*5 Failure to file within the time period will result in dismissal of your request for reconsideration as untimely,

unless extenuating circumstances prevented the timely filing of the request. Any supporting documentation must

be submitted with your request for reconsideration. The Commission will consider requests for reconsiderationfiled after the deadline only in very limited circumstances. See 29 C.F.R. 1614.604(c).

COMPLAINANT'S RIGHT TO FILE A CIVIL ACTION (R0610)

This is a decision requiring the Agency to continue its administrative processing of your complaint. However, ifyou wish to file a civil action, you have the right to file such action in an appropriate United States District Court

within ninety (90) calendar days from the date that you receive this decision. In the alternative, you may file a civil

http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.501&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_7fdd00001ca15http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.501&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.405&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.604&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.604&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_4b24000003ba5http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.604&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_4b24000003ba5http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.604&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.405&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.501&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=LQ&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)http://%7C//http///www.westlaw.com/Link/Document/FullText?findType=L&pubNum=1000547&cite=29CFRS1614.501&originatingDoc=Ie16261f6889a11e5a795ac035416da91&refType=RB&originationContext=document&vr=3.0&rs=cblt1.0&transitionType=DocumentItem&contextData=(sc.Search)#co_pp_7fdd00001ca15


5/5


action after one hundred and eighty (180) calendar days of the date you filed your complaint with the Agency, or

filed your appeal with the Commission. If you file a civil action, you must name as the defendant in the complaintthe person who is the official Agency head or department head, identifying that person by his or her full name and

official title. Failure to do so may result in the dismissal of your case in court. Agency or department meansthe national organization, and not the local office, facility or department in which you work. Filing a civil action

will terminate the administrative processing of your complaint.

RIGHT TO REQUEST COUNSEL (Z0815)

If you want to file a civil action but cannot pay the fees, costs, or security to do so, you may request permission

from the court to proceed with the civil action without paying these fees or costs. Similarly, if you cannot afford

an attorney to represent you in the civil action, you may request the court to appoint an attorney for you. You mustsubmit the requests for waiver of court costs or appointment of an attorney directly to the court, not the

Commission. The court has the sole discretion to grant or deny these types of requests. Such requests do not alter

the time limits for filing a civil action (please read the paragraph titled Complainant's Right to File a Civil Actionfor the specific time limits).

FOR THE COMMISSION:

Carlton M. Hadden

DirectorOffice of Federal Operations

Footnotes

1 This case has been randomly assigned a pseudonym which will replace Complainant's name when the decision ispublished to non-parties and the Commission's website.

EEOC DOC 0120132637 (E.E.O.C.), 2015 WL 6957093

End of Document 2015 Thomson Reuters. No claim to original U.S. Government Works.


Documents

Tax MARLIN K Tax Relief