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For purposes of relieving double taxation, the payment of United States income tax is made in the form of a foreign tax credit. (...) As her tax credits were not associated with her income from the United Nations, they cannot be utilized to reduce tax liability on that income. (...) Information circular ST/IC/2010/10 concerning the payment of income tax in 2009, applicable at the time of the facts, states in paragraph 27 on the computation of reimbursement: All tax credits available on the actual tax returns with United Nations income, such as (…) foreign tax credits (…) are also applied to reduce the total income tax liability without United Nations income (…) 44.

In May 2007, she informed the Income Tax Unit that her tax credit totalled USD58,381. 6. (...) By virtue of information circular ST/IC/2010/10 from the Controller, regarding the payment of 2009 income taxes, the Income Tax Unit forced her to utilize this credit to the benefit of the Tax Equalization Fund, which violated her rights; e. (...) In taking the contested decision, the Income Tax Unit considered that the Applicant had paid no tax to the United States Department of the Treasury on the income she had received from the Organization for 2009.

In May 2007, she informed the Income Tax Unit that her tax credit totalled USD58,381. 6. (...) The Tribunal, by its Judgment Johnson UNDT/2011/144, decided that foreign income tax credits constituted a tax payment method and that the Income Tax Unit could not require staff to use it to reduce their income tax paid to the United States of America. (...) In his most recent comments, he first maintains that the Application has become moot since the Income Tax Unit has abandoned its previous position and no longer required the Applicant to use her foreign income tax credit on her 2010 income tax return; b.

McCloskey’s estimated income tax liability.1 As in the past, Mr. McCloskey and his wife filed a joint income tax return with the IRS for 2007. (...) McCloskey use his wife’s foreign tax credits to offset his income tax liability to the IRS. (...) McCloskey use his wife’s foreign tax credits to offset his income tax liability to the IRS.

He also requests the Tribunal to order the Income Tax Unit to refund the amount due to him on account of the Income Tax Unit’s illegal decisions, by which he was forced to use his wife’s foreign income tax credits in 2008, 2009 and 2010. (...) On 17 August 2010, the Income Tax Unit sent the Applicant his statement of 2007 tax settlement, indicating that there had been an overpayment of taxes for that year. (...) The Applicant requested the Tribunal to order the Income Tax Unit to refund the sum due to him on account of the Income Tax Unit’s decisions requiring him to use his wife’s foreign income tax credits for the year 2008. 27.

She therefore paid United States federal income tax using her tax credit and the Secretary-General cannot maintain that she did not pay income tax in the United States. (...) In April 2007, she submitted her United States income tax return for the year 2006 to the Income Tax Unit of the United Nations Secretariat; and in March 2008, she submitted her tax return for the year 2007. No tax was due for the two years. 8. On 24 May 2008, the Income Tax Unit informed her that, since she owed no federal income tax for the year 2007, she could not claim any refund from the United Nations. 9.

On 17 August 2010, the Applicant received from the Income Tax Unit a Statement of 2007 Tax Settlement, indicating an overpayment of USD52,596 and stating that, if he was not eligible to receive 2008 Federal tax advances, he should remit this amount to the Income Tax Unit. 4. (...) On 29 December 2011, the Applicant received an email from the Income Tax Unit enclosing his Statement of 2010 Tax Settlement. (...) UNDT/2012/022 Page 3 of 8 Income Tax Unit in 2007, 2008, 2009 and 2010 requiring the use of his wife’s foreign income tax credit to offset his US tax liability for those years. 7.

Should the applicant incur any penalties or interest as a consequence of filing an amended tax return, the Income Tax Unit will reimburse them; d. (...) With regard to 2012, the Income Tax Unit will update the annual circular and staff members will no longer be required to use their foreign tax credits. (...) The Income Tax Unit may not use the amount calculated in this manner to reduce the Applicant’s overpayment for previous years.

… In May 2007, she informed the Income Tax Unit that her tax credit totalled USD 58,381 (...) … In April 2011, the Applicant, who wished to obtain from the Organization reimbursement of the staff assessment deducted from the salary she had received in 2010, submitted her 2010 income tax return to the Income Tax Unit. On that tax return, the amount of USD 13,999 appeared under the “foreign tax credit” heading (...) The amount to be reimbursed to the Applicant shall be calculated by the Income Tax Unit of the United Nations by taking into account that the income tax due by the Applicant to the [United States Internal Revenue Service] in 2010 amounted to USD 16,008, which was partially paid by using the income tax credit of USD 13,999.

It also stated that it might consider his case prospectively, but not retroactively, upon submission of his complete and true income tax returns for 2011 to 2017. 17. On 19 February 2018, the Appellant requested management evaluation of the Contested Decision. (...) Giles as they would have included the income of his wife, which would have to have been redacted on line 7 of those returns for tax years 2011-2017 and line 1 for the tax years 2018-19. (...) Rather, blank copies of the United States Individual Income Tax Return forms (Form 1040) were always available on the IRS website.