Q: I voluntarily retired after 37 1/2 years with the Internal Revenue Service on Jan. 3, 2007, under the Civil Service Retirement System. From July 2007 to Dec. 6, 2009, I served as a contractor to the Health and Human Services Department. I was then hired as a full-time employee. Human resources made a mistake and did not offset my annuity until March 2010. As a result, this left me with only $38 in net pay and a debt of $15K because my salary was not offset. HHS wants me to continue to provide my services so they offered to…