§302-17.64. Failure to provide required tax information to the agency.
41 C.F.R. § 302-17.64
The WTA is an advance on an employee's income tax expenses, thus if an employee does not provide the required tax information and file the RITA claim in a timely manner, the agency will require the employee to repay the entire amount of the withholding and WTA (if any) that the agency has paid.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 5724b; 5 U.S.C. 5738; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
Source
Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.