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motion here under consideration. In the declaration, petitioner
stated that he mailed the form to respondent “in July or August
1993".
According to petitioner, during the summer of 1993, he
interviewed for employment with the Internal Revenue Service, but
he could not recall the name of the woman who interviewed him.
He claims, however, she told him that to be considered for
employment: (1) He must be in compliance with the tax laws;
(2) he would be fingerprinted and subject to a background
investigation; and (3) he needed to notify the Internal Revenue
Service of his then-current address.
Petitioner neither claims nor established that he satisfied
either of the first two requirements listed above.5
Nevertheless, he claims that he mailed the form to respondent in
order to comply with the third requirement. In further support
of this claim, petitioner produced a photocopy of the form at
the hearing, although he acknowledged that he did not provide
respondent’s counsel with a copy of the form until 2 weeks
before the hearing. Under the circumstances, we are not
convinced that the form was sent to respondent during 1993 as
5 Petitioner did not file his 1988 return until October
1994, and he did not file his 1991 and 1992 returns until
November 1998.
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