ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT
FRIEDMAN, Chief Judge:
For the fourth time, we are required to determine the pay to which an employee of the Internal Revenue Service is entitled upon his return to duty with the Service in the United States following service overseas under the Foreign Tax Assistance Program (FTAS). In the first two cases, Whelan v. United States, 208 Ct.Cl. 688,
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