The Agency must immediately notify the employee, in writing, of the amount overpaid and the method of recovery. If you were overpaid, you will receive a written notice in the mail.The salary overpayment resulted because . The US Tax Code Section 1341 allows a taxpayer to claim a refund of taxes paid in prior tax periods due to the decrease in gross income. This memorandum serves as notification of an overpayment of wages that you received and the subsequent repayment that is your responsibility. I hope that you will find that this section is informative and helpful.