Carrasco v. United States

In this civilian pay case, plaintiffs are seven present or former Internal Revenue Service (IRS) employees who accepted temporary overseas assignments with the Foreign Tax ■ Assistance Staff (FTAS) of the Agency for International Development (AID). This case is a sequel to Whelan v. United States, 208 Ct. Cl. 688, 529 F.2d 1000 (1976).

Plaintiffs contend that, upon expiration of their FTAS assignments, they each were returned to the IRS at an unlawfully low General Schedule (GS) grade and step. Plaintiffs premise their argument upon Internal Revenue Manual (IRM) § 183(10).9(2),1 which provides: