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is your responsibility to declare it as such on
your income tax return.
To accept the LARP award, you must maintain full-time
employment with the state or local government or a
nonprofit organization. * * *
If you change employment and the new employer is ineli-
gible, you will be required to repay the LARP award on
a prorated basis to the Office of Student Financial
Assistance.
In order to qualify for petitioner’s LARP award, petitioner
was required to be a so-called public servant. During 2002,
petitioner worked for the State’s Attorney’s Office. Such work
qualified petitioner as a public servant for purposes of peti-
tioner’s LARP award. Petitioner’s LARP award of $4,372 was
determined on a sliding scale based upon petitioner’s salary at
the State’s Attorney’s Office.
On May 31, 2002, petitioner accepted petitioner’s LARP award
of $4,372 and signed the financial aid notification acceptance
letter that she received from the Maryland Higher Education
Commission. That letter stated in pertinent part:
The Maryland Higher Education Commission is pleased to
offer you financial aid for the 2001-2002[2] award year.
These funds are intended to assist you with the repay-
ment of your educational loan with the lender listed
below. Please be aware that this offer may change or
be cancelled if you change employers. * * *
2There is a discrepancy that we are unable to resolve on the
record before us between petitioner’s LARP award notification
letter and the financial aid notification acceptance letter as to
the award year to which petitioner’s LARP award pertained.
However, such award year is not material to our resolving the
issue presented in this case.
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Last modified: May 25, 2011