UNDT/2023/015, LL
The Tribunal found that the refusal to pay the Applicant’s taxes was lawful and that the Administration was not liable for the delay in processing of the claim.
The Applicant’s own testimony undermined his claim of extenuating circumstances. His testimony conclusively established that the Applicant did not file claims for tax reimbursement in a timely manner because he mistakenly believed that he was not required to file and pay taxes to the United States Government upon expiry of his permanent residence.His error came to light in August 2019, when the IRS placed a lien on his bank account to...