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                <text>Department of Justice Emails</text>
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                <text>The Department of Justice received more than 11,000 e-mails in response to the agency's public solicitation for comments upon its plans to distribute the September 11th Victim Compensation Fund of 2001 established by Congress to benefit the victims of September 11 and their families.  These e-mails have been organized here by date.</text>
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            <text>Thursday, January 17, 2002 3:34 PM
Comments of the New York State Department of Taxation and
Finance



                                        January 4, 2002


Mr. Kenneth L. Zwick, Director
Office of Management Programs
Civil Division
U.S. Department of Justice
Main Building, Room 3140
950 Pennsylvania Avenue NW
Washington, D.C.  20530

Dear Mr. Zwick:

With  this  letter,  I  would like to submit to you comments on the Interim
Final  Rules  for  the  September  11th  Victim  Compensation Fund of 2001,
published  on December 21, 2001.  My comments concern the definition in the
Rules  of  the  term  "collateral source compensation." Awards from the New
York  State  World  Trade  Center  Relief  Fund  ("Relief  Fund") should be
excluded  from  that definition, based on their similarity to payments from
private  charitable organizations.  I urge you to clarify the Rules in this
regard.

Governor Pataki set up the Relief Fund within several days of the September
11th terrorist attacks to assist the families and dependents of the victims
of the attacks.  The Fund, when viewed literally, is a fund of the State of
New  York,  created pursuant to authority in the New York State Finance Law
(§11).   The  New  York  State  Department  of  Taxation and Finance is the
custodian  of the Relief Fund. However, the Relief Fund is not supported by
tax  revenues  or  fees  collected  by  the State. The Relief Fund consists
solely  of  monetary  gifts  from  individuals, businesses and even foreign
governments.  The monies in the Relief Fund are being used to pay awards to
the families of the victims of the attacks and will not be paid out for any
other  purpose.  The Relief Fund thus has a purpose which closely resembles
that  of  the  private  charitable  organizations  soliciting donations and
providing  financial  assistance  to  victims.   The same is true as to its
income,  which  comes  strictly from donations.  As with private charities,
the  Internal  Revenue Code allows donors to claim a deduction in computing
their  federal  income tax for the contributions they are making to the New
York State World Trade Center Relief Fund.  Yet, because the Relief Fund is
a  fund  of  the State of New York and not a private charitable entity, the
awards  made by the Relief Fund do not fall within the express terms of the
specific  exception  in  section  104.47  of  the Interim Final Rules which
excludes   from   collateral   source  compensation  "charitable  donations
distributed  to the beneficiaries of the decedent, to the injured claimant,
or  to  the  beneficiaries  of  the  injured claimant by private charitable
entities" (emphasis added).

An  award from the Relief Fund is not like other payments being made by the
State  to  the  families  or  beneficiaries  of  victims of the attacks. An
individual injured in one of the attacks or the survivor of a victim killed
in  one of the attacks does not have a legally enforceable and vested right
to  compel  the  New  York  State  World  Trade Center Relief Fund to pay a
benefit.   In  contrast, the estate of a state employee killed at the World
Trade  Center  has the legal right to compel the payment of a death benefit
by the State because the right or entitlement to that death benefit existed
prior to the victim's death.  While the latter clearly should be considered
to  be  a  collateral  source  for  purposes  of  the September 11th Victim
Compensation Fund, awards from the Relief Fund should not.

Thus,   as   you   further   examine   the  issue  of   "collateral  source
compensation,"  I  urge you to treat payments from the New York State World
Trade  Center  Relief  Fund not as payments from the State of New York, but
rather  as  payments  from  a  charitable  organization.  I appreciate your
consideration of this issue.

                              Very truly yours,
Comment By:
New York State Department of Taxation and
Finance
Albany, NY

 
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        <name>September 11 Email: Date</name>
        <description>The local time and date when the message was written.</description>
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            <text>2002-01-17</text>
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          <name>Title</name>
          <description>A name given to the resource</description>
          <elementTextContainer>
            <elementText elementTextId="349698">
              <text>dojN002557.xml</text>
            </elementText>
          </elementTextContainer>
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      <name>911DA Item</name>
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          <name>Status</name>
          <description>The process status of this item.</description>
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            <elementText elementTextId="349699">
              <text>approved</text>
            </elementText>
          </elementTextContainer>
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        <element elementId="53">
          <name>Consent</name>
          <description>Whether September 11 Digital Archive has permission to possess this item.</description>
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              <text>full</text>
            </elementText>
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        <element elementId="54">
          <name>Posting</name>
          <description>Whether the contributor gave permission to post this item.</description>
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            <elementText elementTextId="349701">
              <text>yes</text>
            </elementText>
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        <element elementId="55">
          <name>Copyright</name>
          <description>Whether the contributor holds copyright to this item.</description>
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            <elementText elementTextId="349702">
              <text>yes</text>
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          <name>Source</name>
          <description>The source of this item.</description>
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              <text>born-digital</text>
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          <name>Media Type</name>
          <description>The media type of this item.</description>
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              <text>email</text>
            </elementText>
          </elementTextContainer>
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        <element elementId="59">
          <name>Created by Author</name>
          <description>Whether the author created this item.</description>
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            <elementText elementTextId="349705">
              <text>yes</text>
            </elementText>
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          <name>Described by Author</name>
          <description>Whether the description of this item was submitted by the author.</description>
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        <element elementId="61">
          <name>Date Entered</name>
          <description>The date this item was entered into the archive.</description>
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              <text>2002-01-17</text>
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