When to File. Grievances may be initiated, in writing, at the first applicable step within twenty (20) working days of the occurrence or knowledge of the occurrence. This latter situation shall only apply in those legitimate situations when circumstances beyond the control of the employee (or Union) prevented knowledge of the occurrence. In addition, it is agreed that when the Union becomes the grievant, a class action grievance shall not be used as a substitute for an individual filing.
When to File. To file a separate return for a single issue, file Form 8038-GC on or before the 15th day of the second calendar month after the close of the calendar quarter in which the issue is issued. To file a consolidated return for multiple issues, file Form 8038-GC on or before February 15th of the calendar year following the year in which the issue is issued.
When to File. If you elect to make a 83(b) Election, it must be filed with the U.S. Internal Revenue Service within thirty (30) days of the date of grant. The 30-day period is an absolute deadline that cannot be waived under any circumstances.
