RECORD OF PROCEEDINGS AIR FORCE BOARD FOR CORRECTION OF MILITARY RECORDS IN THE MATTER OF: DOCKET NUMBER: BC-2014-01117 COUNSEL: NONE HEARING DESIRED: NO APPLICANT REQUESTS THAT: His records be corrected to reflect that he reenlisted on 7 Apr 11, instead of 7 Aug 11, while deployed to Iraq. APPLICANT CONTENDS THAT: He was miscounseled on his eligibility to reenlist while deployed. Had he reenlisted while deployed, his re-enlistment bonus would have been tax free. The applicant’s complete submission, with attachments, is at Exhibit A. STATEMENT OF FACTS: The applicant is currently serving in the Air Force Reserve in the grade of master sergeant (E-7). On 6 May 10, the applicant entered an enlistment extension for the purpose of securing the retainability required to transfer his Post 9/11 GI Bill benefits to his dependents, which established his expiration term of service (ETS) as 13 Jun 14. On 14 Jan 11, the applicant deployed to the Area of Responsibility and returned on 10 Jun 11. On 7 Aug 11, the applicant re-enlisted for a period of six years. On 24 Jun 12, the applicant signed AF IMT 4021, Application for Incentive Participation, with a date of enlistment of 7 Aug 11 as well as a written agreement of a six-year re-enlistment bonus. The remaining relevant facts pertaining to this application are described in the memoranda prepared by the Air Force office of primary responsibility (OPR), which is included at Exhibit C. AIR FORCE EVALUATION: AFRC/A1K recommends approval, indicating there is evidence of an error or injustice. Prior to departing for his deployment in Jan 2011, the applicant was on the extension which provided sufficient retainability for his deployment. However, since the applicant was on an extension, in accordance with Air Force Instruction 36-2612, Reenlistment and Retention Program, he could have terminated the extension for the purpose of reenlisting. The applicant also had a qualifying Duty Air Force Specialty Code (DAFSC) which rendered him eligible to receive an incentive. After careful review of the documentation regarding the applicant’s enlistment, and noting the absence of documentation, to include a corrected AF Form 1411, it is likely the applicant was miscounseled regarding his eligibility to reenlist while he was deployed. He should have been able to reenlist and receive a tax free reenlistment bonus at his deployed location. A complete copy of the AFRC/A1K evaluation is at Exhibit C. APPLICANT'S REVIEW OF AIR FORCE EVALUATION: A copy of the Air Force evaluation was forwarded to the applicant on 28 Jul 14 for review and comment within 30 days (Exhibit D). As of this date, no response has been received by this office. THE BOARD CONCLUDES THAT: 1. The applicant has exhausted all remedies provided by existing law or regulations. 2. The application was timely filed. 3. Sufficient relevant evidence has been presented to demonstrate the existence of an error or injustice. We took notice of the applicant's complete submission in judging the merits of the case and agree with the opinion and recommendation of the Air Force office of primary responsibility (OPR) and adopt its rationale as the basis for our conclusion the applicant has been the victim of an error or injustice. Therefore, we recommend the applicant's Air Force records be corrected as indicated below. Whether the applicant is ultimately successful in correcting his federal tax records to reflect that his reenlistment bonus is exempt from federal taxes is a matter between the applicant and the Internal Revenue Service. THE BOARD RECOMMENDS THAT: The pertinent military records of the Department of the Air Force relating to the APPLICANT be corrected to reflect that on 7 April 2011, while deployed to Iraq, he re-enlisted for a period of six years, establishing his expiration term of service (ETS) as 6 April 2017. The following members of the Board considered AFBCMR Docket Number BC-2014-01117 in Executive Session on 28 Jan 15, under the provisions of AFI 36-2603: All members voted to correct the records as recommended. The following documentary evidence was considered: Exhibit A. DD Form 149, dated 21 Aug 13, w/atchs. Exhibit B. Applicant's Master Personnel Records. Exhibit C. Memorandum, AFRC/A1K, dated 23 Apr 14. Exhibit D. Letter, SAF/MRBR, dated 28 Jul 14.