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petitioner’s claim that he qualifies for the “closer connection
exception” of section 7701(b)(3)(B) and section 301.7701(b)-2(a),
Proced. & Admin. Regs.) and, to the extent not discussed above, find
them to be not relevant or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011