European Stars and Stripes (Newspaper) - December 7, 1991, Darmstadt, Hesse                                Page 10 a the stars and stripes saturday december 7,1991army to Issue tax refund checks by Crystal Laureano staff writer about 32,000 army civilian employees and department of defense dependents schools teachers will soon receive refund checks ranging from about $30 to $500 for taxes illegally withheld from their paychecks during 1991. The checks totalling about $4.5 million were mailed to appropriated fund civilian employees tuesday according to officials at the 266th theater finance Abmd in Schwet Zingen Germany. Non appropriated fund employees paid from that office will receive their refunds in mid december. The checks will not include any interest paid on the Money withheld. The refunds Stem from a decision by the defense finance and accounting service to comply with a Federal appeals court ruling in March. The court ruled that social Security and medicare taxes should not have been deducted from overseas housing and Cost of living allowances. After considering an Appeal the internal Revenue service conceded defeat aug. 1, ending a six year Legal Battle waged by the overseas education association. The association which represents the majority of teachers in overseas school initially filed suit on behalf of 18 teachers in Bermuda. Seven major lawsuits involving More than 5,000 peo ple were eventually initiated said Mike Bauernfeind general counsel for the sea. Sea officials were unaware of the army a intent to Issue refunds Bauernfeind said wednesday from his office in Schwet Zingen. He found the news a real surprising especially considering All of the inter Agency fighting about How and by whom the refunds would be handled. Army civilian finance offices in Europe withheld Federal insurance contribution act social Security and medicare taxes from foreign allowances from 1986 until sept. 7, 1991. Irs and defense finance and accounting service Are working out procedures to refund the taxes withheld from 1986 through 1990, army officials in Europe said. The refunds which will include interest will be issued in 1992. The air Force finance offices in Europe continue to withhold taxes on foreign allowances because they have not received the computer software needed to update the pay system a Safe spokeswoman said. Air Force finance officials expect to receive the software by late december and Issue full refunds including interest during the first Quarter of 1992 in regular pay checks the spokeswoman said thursday. Local finance offices will determine How much each will be returned to individuals and the irs will verify the amount and calculate the interest. A Check will then be sent to each finance office for individual distribution she said. Air Force officials were unable to estimate How Many people in Europe Are due refunds or the total Dollar amount of the refunds. The Navy in Europe has stopped the withholding and plans to have refunds issued by Jan 1 for the with holdings during 1991, a spokesman for the command said thursday. The refunds will Likely be included in regular pay checks. Navy finance officials were unable to say How Many employees will receive refunds or How much the refunds will total. Civilians who entered Federal service after Jan. 1, 1983, and afe part of the Federal employees retirement system jul receive larger refunds than employees who began government employment under the civil service retirement system. The irs withheld 7.65 percent of allowances for those in the Federal system and 1.45 percent for those in the civil service system. For example a gs-5 family member in the Federal system can expect about a $30 refund for 1991, while a teacher in the Federal system who receives housing and Cost of living allowance could get about $500. Employees in the civil service system can expect $25 to $200 for 1991 depending on the amount of their foreign allow ances army finance officials in Europe said. Civilian employees must submit a consent form to each payroll office that has withheld tax on their foreign allowances. A claims form is not necessary for army employees to receive the 1991 refund. A curious . Navy sizes up soviet Carrier by Gary Miller Mediterranean Bureau Over the Central Mediterranean a As the soviet Union faces disintegration its Navy a crowning achievement a full fledged aircraft Carrier cruised out into the Mediterranean Early wednesday. The Admiral Flota sovet Skogmo soyuz Kuznetsov escorted by a soviet frigate and destroyer had Only two helicopters on its flight deck As it cruised about 100 Miles Southeast of Sicily. . Navy officials expect the Carrier to operate in the Mediterranean briefly before deploying to the soviet unions Northern Fleet in the Baltic sea said it. Greg Smith of the 6th Fleet Public affairs office. While the 71-ton Kuznetsov in comparison to american carriers a which can exceed 90 tons a is Small its construction represents a giant step for the soviet Navy a . Navy officer said. A it represents the soviets first foray into this area a said Ensign Wes Naylor a Navy Pilot. Naylor was one of a handful of Navy pilots who flew a p-3 Orion maritime patrol aircraft near the soviet Carrier wednesday. The Orion and its Crew Are from patrol so 23, which deployed from naval air station Brunswick Maine to Nas Sigo Nella Sicily in mid november. Another p-3, plus a . Naw helicopter and two american warships followed the Kuznetsov and its two companions As the soviet ships headed West. A this is our first Chance to look at this Guy a Naylor told Media members who were invited by Navy officials to participate in the surveillance Mission. A the Kuznetsov is an upgrade in the soviet Navy that a really been unmatched up to this time a he said. Unlike previous soviet aircraft carrying ships the Kuznetsov is equipped with catapults for launching aircraft and arresting gear to recover planes firsts for the soviets. American carriers have had those features since world War ii. Although it is a Carrier in All important respects the soviets classified Kuznetsov As an aircraft carrying Cruiser. Whatever it is called Kuznetsov represents a surprising advancement in soviet naval and aviation technology. A this is certainly not what we would have expected of the soviets 10 years ago Quot said it. Cmdr. Kevin Mattonen commander of the air Mission that was recon loitering Kuznetsov. A the presence of a Carrier in a major Navy is certainly a Force to contend  the size of the carriers deck indicates that it can accommodate strike aircraft the soviet aircraft Carrier Kuznetsov sails through the Mediterranean. Ass Gary Mill that will probably include Carrier modified versions of the Mig-29 fulcrum fighter and the Su-27 flanker fighter interceptor As Well As Ka-27 Helix helicopters Smith said. Although new soviet fighter units have been commissioned an apparent shortage of aircraft might cause a Long air Wing training period and reduced flight schedules for a few years Smith said. Even without its aircraft Kuznetsov is Well armed. Its array of weapons include 12 ss-n-19 Shipwreck anti ship missiles More than 500 surface to air missiles and 22 machine guns Smith said. A the thing to keep in perspective is now that they have a Carrier they have As Many As Brazil and Argentina Mattonen said. A France has More Britain has More and we certainly have More carriers which Are bigger and the Best in the  who allegedly bilked women faces trial by Joseph Owen Stuttgart Bureau Stuttgart Germany a an army sergeant who allegedly used bogus marriage proposals and other deceptions to cheat five local women out of More than 100,000 German Marks $62,111 is scheduled for a general court martial thursday in Stuttgart. The army also is charging the Soldier sgt. Karl Herbert Pascascio 38, with having deserted in 1983 from the 275th engr co at Coffey Barracks in ludwigs Burg a suburb of Stuttgart. Pascascio a native of Belize City the largest City in the Central american nation of Belize enlisted in the army in 1973, said Vii corps spokesman Gunther Schatz. German police arrested Pascascio on feb. 26 in ludwigs Burg in connection with the fraud incidents. The army Learned of the arrest the following Day. The germans kept the suspect in the Stamm Heim prison in Stuttgart until july 5, then transferred him to the army confinement facility at Mannheim. The local District attorneys office gave the army jurisdiction in the Case nov. 6. Pascascio s army defense lawyers filed a motion asking judge it. Col William Fischer to dismiss the charges claiming their client having spent More than nine months in prison already was denied the right to a fair and speedy trial. The judge denied the motion wednesday. A source said the army has evidence that Pascascio enticed a number of women to give him Money and valuables. The army charged Pascascio with five counts of larceny in excess of $100, with writing a Check with intent to defraud with impersonating a government official with intent to defraud and with desertion. At least part of the delay in bringing Pascascio to trial appears to Stem from the army a initial doubts about who he was and whether he had Ever been a Soldier. A criminal investigation come agent testifying wednesday at the hearing on the dismissal motion said Pascascio gave incorrect answers to questions about his former unit and military training when the agent went to the Stamm Heim prison to interrogate him March 18. During a later Ini Quot View however Pascascio changed his Story and gave c rect answers to similar questions the agent said. Asked How the suspect could have remained undetected for so Long in the ludwigs Burg area after his alleged desertion eight years ago one lawyer said the army does not assign investigators to track Down soldiers wanted Only for desertion. The army eventually finds out where deserters Are anyway he said usually because they get in trouble with the police or some other government Agency