32:0423(64)AR - NATIONAL TREASURY EMPLOYEES UNION and IRS, SERVICE CENTER, ATLANTA BRANCH -- 1988 FLRAdec AR

 32 FLRA NO. 64

AKA:              0-AR-1522
                  32 FLRA 423

Date:             17 JUN 1988


NATIONAL TREASURY EMPLOYEES
UNION

                   Union

         and

INTERNAL REVENUE SERVICE,
SERVICE CENTER, ATLANTA BRANCH

                   Activity

Case No. 0-AR-1522

ORDER DISMISSING EXCEPTIONS

     On March 17, 1988, the Internal Revenue Service, Southeast
Region (the Agency) filed exceptions on behalf of the Activity
with the Authority to the award of Arbitrator Anthony J. Sabella,
pursuant to 5 U.S.C. 7122(a) and 5 C.F.R. 2425.1. The Agency's
exceptions are untimely and, therefore, must be dismissed.

     The Arbitrator's award is dated February 10, 1988. The
Agency's exceptions are dated March 17, 1988, and were filed with
the Authority--delivered by hand--on that same date.

     The time limit for filing an exception to an arbitration
award is 30  days beginning on the date the award is served on
the filing party. 5 U.S.C. 7122(b), as amended, 1 and 5 C.F.R.
2425.1, as amended, 2 . The date of service is the day when the
matter served is deposited in the U.S. mail or is
delivered in person. 5 C.F.R. 2429.27(d). The Arbitrator's award
and its cover letter are dated February 10, 1988, and the award
was served on the parties by mail that same day. Whenever a party
is served by mail, 5 days are added to the prescribed period for
filing the exception. 5 C.F.R. 2429.22. Therefore, in order to be
timely filed, any exceptions to Arbitrator Sabella's award had to
be either mailed to the national office of the Authority in
Washington, D.C., and postmarked by the U.S. Postal Service no
later than March 15, 1988, or if filed in person, received at the
Authority's national office no later than the close of business
that same date. 5 C.F.R. 2429.21(b), as amended. 3 However, the
Agency's exceptions were hand-delivered on March 17, 1988, or 2
days late.

     The Agency asserts that its exceptions should be considered
timely filed because the arbitrator mailed