Court of Appeals for the First Circuit December 4, 1980, 80-1183 (Alice P. Rotolo v. Merit Systems Protection Board, Internal Revenue Service and Department of the Treasury)

COFFIN, Chief Judge.

Appellant Alice Rotolo was employed in various clerical positions since December 1967 at the Internal Revenue Service’s And-over, Massachusetts, Service Center. An IRS audit of the joint tax returns filed by appellant and her husband for 1975, 1976 and 1977 established that their taxable income was understated by a total of approximately $11,000.