- 6 - 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.Page: Previous 1 2 3 4 5 6 7 8 Next
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