RECORD OF PROCEEDINGS

IN THE MATTER OF:	DOCKET NUMBER: BC-2019-04966

XXXXXXXXXXXXXX	COUNSEL: NONE	 

	HEARING REQUESTED: YES

APPLICANT’S REQUEST

His FY18 Aviation Bonus (AvB) contract be approved and he be paid his annual $25,000 bonus. 

The Internal Revenue Service (IRS) recompense him from any additional tax burdens because of the adjusted gross income.  

APPLICANT’S CONTENTIONS

Based on the failures of his force support squadron (FSS), his FY18 AvB application was not processed.  He requests his annual payment of $25,000 due to him in Aug 19, Aug 20 and Aug 21.

In the event, he receives multiple bonuses in one calendar year, he requests documentation so he may proceed through the Defense Finance and Accounting Service (DFAS) to seek IRS relief for any additional tax burdens he may incur as a result of the increased gross income.  

He began coordination on his FY18 AvB contract on 5 Jun 18.  However, due to errors, his package was never staffed.  On 5 Sep 18, he was told it was complete and there was no way for him to verify that this was correct.  In Jul 19, he was advised a Case Management System (CMS) would be initiated for payment; however, the application was incomplete and required the wing commander’s signature.  An exception to policy (ETP) was staffed through his wing commander, the adjutant general (TAG) and NGB/A1PF.  On 25 Sep 19, a CMS was initiated; however, it was denied due to the signature dates and it was recommended he submit a BCMR application.  

The applicant’s complete submission is at Exhibit A.

STATEMENT OF FACTS

The applicant is a lieutenant colonel (O-5) in the Air National Guard.  

On 31 Jul 18, the applicant signed his FY18 AvB Agreement (Statement of Understanding) requesting Option 2, $25,000 for 2 to 6 years, effective 17 Aug 18 to 16 Aug 21.  The JAG endorsed the agreement on 10 Aug 18 and it was signed by his wing commander on 6 Sep 19.  

In a letter dated 10 Sep 19, his commander requested an ETP for approval of the applicant’s FY18 AvB.  The applicant completed his requirements for the FY18 AvB agreement in a timely manner; however, the AvB coordinator failed to forward the AvB agreement to the wing commander for signature.  On 24 Sep 19, the TAG signed the ETP for approval of the FY18 AvB contract.    

For more information, see the excerpt of the applicant’s record at Exhibit B and the advisory at Exhibit C.

AIR FORCE EVALUATION

NGB/A1P recommends partial grant.  The application was signed and submitted on time by the applicant.  The AvB coordinator failed to forward the application through the chain of command and never forwarded it to NGB/A1PF via CMS for approval.  The applicant should be granted his $25,000 bonus per year and receive payments due in Aug 19 and Aug 20.  Future payments should be due in accordance with the agreement authorized.  It is not within their authority to determine DFAS ruling regarding taxes.  

The complete advisory opinion is at Exhibit C.

APPLICANT’S REVIEW OF AIR FORCE EVALUATION

The Board sent a copy of the advisory opinion to the applicant on 23 Nov 20 for comment (Exhibit D), but has received no response.

FINDINGS AND CONCLUSION

1.  The application was timely filed.

2.  The applicant exhausted all available non-judicial relief before applying to the Board.

3.  After reviewing all Exhibits, the Board concludes the applicant is the victim of an error or injustice.  The Board concurs with the rationale and recommendation of NGB/A1P and finds a preponderance of the evidence substantiates the applicant’s contentions in part.  Specifically, the applicant has provided evidence to show his FY18 AvB Agreement Statement of Understanding was submitted in a timely manner and the delay in processing his contract was due to no fault of his own.  However, this Board, which serves on behalf of the Secretary of the Air Force, in the correction of records is without authority to direct the DFAS or the IRS take any actions pertaining to the applicant’s federal income tax.  The Board therefore finds no basis to recommend granting that portion of the applicant’s request. Therefore, the Board recommends correcting the applicant’s records as indicated below.

4.  The applicant has not shown a personal appearance, with or without counsel, would materially add to the Board’s understanding of the issues involved.

RECOMMENDATION

The pertinent military records of the Department of the Air Force relating to the APPLICANT be corrected to show his Fiscal Year 2018 Aviation Bonus (AvB) Agreement (Statement of Understanding), signed on 17 Aug 18, for election of Tier 1, Option 2, $25,000 for 2 to 6 years, for the period of 17 Aug 18 to 16 Aug 21 at the annual rate of $25,000 was approved on 17 Aug 18.  He be paid the annual payments due in 2019 and 2020.  

However, regarding the remainder of the applicant’s request, the Board recommends informing the applicant the evidence did not demonstrate material error or injustice, and the application will only be reconsidered upon receipt of relevant evidence not already considered by the Board.

CERTIFICATION

The following quorum of the Board, as defined in Air Force Instruction (AFI) 36-2603, Air Force Board for Correction of Military Records (AFBCMR), paragraph 1.5, considered Docket Number BC-2019-04966 in Executive Session on 7 Jan 21:

 , Panel Chair
 , Panel Member
 , Panel Member

All members voted to correct the record.  The panel considered the following:

Exhibit A:	Application, DD Form 149, w/atchs, dated 21 Nov 19.
Exhibit B:	Documentary evidence, including relevant excerpts from official records.
Exhibit C:	Advisory opinion, NGB/A1P, dated 21 Sep 20.
Exhibit D:	Notification of advisory, SAF/MRBC to applicant, dated 23 Nov 20.

Taken together with all Exhibits, this document constitutes the true and complete Record of Proceedings, as required by AFI 36-2603, paragraph 4.11.9.