%PDF-1.6 % 1 0 obj <> endobj 2 0 obj <>stream 2021-07-07T15:17:33-04:00 2021-07-07T15:17:32-04:00 2021-07-07T15:17:33-04:00 Adobe Acrobat 17.0 application/pdf 98-0810.a1 uuid:0e8f480a-2e17-44f2-9ef1-4bc7964b3720 uuid:db42e39d-986e-465e-a4bf-ce03c3ede519 Acrobat Web Capture 15.0 endstream endobj 5 0 obj <> endobj 6 0 obj <> endobj 3 0 obj <> endobj 7 0 obj <> endobj 8 0 obj <> endobj 16 0 obj <>>> endobj 17 0 obj <> endobj 18 0 obj <> endobj 20 0 obj [19 0 R 19 0 R] endobj 21 0 obj [19 0 R 19 0 R] endobj 22 0 obj [19 0 R 19 0 R] endobj 23 0 obj [19 0 R 19 0 R] endobj 19 0 obj <><><><><><>]/P 17 0 R/Pg 12 0 R/S/Article>> endobj 12 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 0/Type/Page>> endobj 24 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (98-0810.a1)Tj EMC /Artifact <>BDC 0 -86 TD (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/98-0810.a1.html)Tj 49.74 0 Td ([7/7/2021 3:17:32 PM])Tj EMC ET 1 g 10 36 591.75 729.75 re f 0.604 g q 1 0 0 1 16.0002 734.2497 cm 0 0 m 0.75 -0.75 l 579 -0.75 l 579.749 0 l h f Q 0.933 g q 1 0 0 1 16.7499 733.5 cm 0 0 m -0.75 -0.75 l 579 -0.75 l 578.25 0 l h f Q 0.604 g q 1 0 0 1 16.0002 732.7503 cm 0 0 m 0.75 0.75 l 0 1.499 l h f Q 0.933 g q 1 0 0 1 594.9999 733.5 cm 0 0 m 0.75 -0.75 l 0.75 0.75 l h f Q 0.604 g q 1 0 0 1 16.0002 618.75 cm 0 0 m 0.75 -0.75 l 579 -0.75 l 579.749 0 l h f Q 0.933 g q 1 0 0 1 16.7499 618.0003 cm 0 0 m -0.75 -0.751 l 579 -0.751 l 578.25 0 l h f Q 0.604 g q 1 0 0 1 16.0002 617.2497 cm 0 0 m 0.75 0.751 l 0 1.5 l h f Q 0.933 g q 1 0 0 1 594.9999 618.0003 cm 0 0 m 0.75 -0.751 l 0.75 0.75 l h f Q /Article <>BDC EMC /Article <>BDC BT 0 g 12 0 0 12 16 749.25 Tm (DATE: June 8, 2000)Tj 0 -3.25 TD (In Re:)Tj 0 -2.125 TD (----------------)Tj T* (SSN: -----------)Tj T* (Applicant for Security Clearance)Tj 0 -3.25 TD (ISCR Case No. 98-0810)Tj /TT1 1 Tf 17.628 -2.125 Td (APPEAL BOARD DECISION)Tj 2.806 -2.125 Td (APPEARANCES)Tj ET 0.75 w q 1 0 0 1 261.2061 543 cm 0 0 m 89.338 0 l h S Q BT 11.25 0 0 11.25 251.0312 519 Tm (FOR GOVERNMENT)Tj /TT0 1 Tf -4.664 -2.2 Td (Michael H. Leonard, Esq., Department Counsel)Tj /TT1 1 Tf 5.442 -2.2 Td (FOR APPLICANT)Tj /TT0 1 Tf -1 -2.2 Td (Milton H. Baxley II, Esq.)Tj 12 0 0 12 16 419.25 Tm (Administrative Judge John G. Metz, Jr. issued a decision, dated December\ 28, 1999, in which he concluded it is not)Tj 0 -1.125 TD (clearly consistent with the national interest)Tj /Span<>> BDC ( )Tj EMC (to grant or continue a security clearance for Applicant. )Tj 39.485 0 Td (Applicant appealed.)Tj -39.485 -1.125 Td (For the reasons set forth below, the Board affirms the Administrative Ju\ dge's)Tj /Span<>> BDC ( )Tj EMC (decision.)Tj 0 -2.125 TD (This Board has jurisdiction on appeal under Executive Order 10865 and De\ partment of Defense Directive 5220.6)Tj 0 -1.125 TD (\(Directive\), dated January 2, 1992, as)Tj /Span<>> BDC ( )Tj EMC (amended.)Tj 0 -2.125 TD (Applicant's appeal presents the following issues: \(1\) whether Administ\ rative Judge erred by finding Applicant violated)Tj 0 -1.125 TD (26 U.S.C. 7203 and that tax liens were)Tj /Span<>> BDC ( )Tj EMC (entered against Applicant in 1998 for unpaid federal income taxes for ta\ x years)Tj T* (1994 and 1995; \(2\) whether the Administrative Judge erred by concludin\ g)Tj /Span<>> BDC ( )Tj EMC (Applicant demonstrated poor judgment by)Tj T* (not filing income tax returns and not paying federal income taxes; and \(\ 3\) whether the Administrative Judge erred by)Tj T* (holding against Applicant the fact that he filed a petition for bankrupt\ cy in 1998.)Tj /TT1 1 Tf 20.032 -2.125 Td (Procedural History)Tj /TT0 1 Tf -20.032 -2.125 Td (The Defense Office of Hearings and Appeals issued a Statement of Reasons\ \(SOR\) dated December 11, 1998 to)Tj T* (Applicant. )Tj 4.443 0 Td (The SOR was based on Criterion J)Tj /Span<>> BDC ( )Tj EMC (\(Criminal Conduct\) and Criterion F \(Financial Considerations\). )Tj 39.688 0 Td (A hearing)Tj -44.132 -1.125 Td (was held on April 22, 1999.)Tj 0 -2.125 TD (The Administrative Judge issued a written decision, dated December 28, 1\ 999, in which he concluded it is not clearly)Tj 0 -1.125 TD (consistent with the national interest to)Tj /Span<>> BDC ( )Tj EMC (grant or continue a security clearance for Applicant. )Tj 36.515 0 Td (The case is before the Board)Tj -36.515 -1.125 Td (on Applicant's appeal from the Judge's adverse security clearance decisi\ on.)Tj /TT1 1 Tf 21.225 -2.125 Td (Appeal Issues)Tj /TT0 1 Tf -21.225 -2.125 Td (1. )Tj (Whether Administrative Judge erred by finding Applicant violated 26 U.S.\ C. 7203)Tj ET q 1 0 0 1 28 91.5 cm 0 0 m 396.92 0 l h S Q BT 12 0 0 12 424.9199 92.25 Tm (. )Tj (The Administrative Judge found)Tj -34.077 -1.125 Td (that Applicant willfully failed to file)Tj /Span<>> BDC ( )Tj EMC (federal income tax returns for tax years 1993, 1994, 1995, 1996, and 199\ 7, and that)Tj T* (he did not intend to file federal income tax returns in the future. )Tj 25.714 0 Td (Applicant)Tj /Span<>> BDC ( )Tj EMC (contends the Judge's findings are in error. )Tj 21.091 0 Td (In)Tj -46.805 -1.125 Td (support of that contention, Applicant argues: \(a\) 26 U.S.C. 7203 \(Sec\ tion 7203\) does not impose any duty to file a)Tj ET q 10 36 592 730 re W n BT 12 0 0 12 16 38.25 Tm (federal income tax return or to pay federal income taxes; \(b\) there is\ no provision of Title 26 of the U.S. Code \(Title 26\))Tj ET EMC Q endstream endobj 25 0 obj <> endobj 26 0 obj (/.7= ) endobj 27 0 obj <> endobj 28 0 obj <> endobj 31 0 obj <> endobj 32 0 obj <>stream H\j0E -EpDLYA~cORC#YRA-mhzǶioMK3mTm7|Sٙ,%^OphMQ#xuGZck{u?z۱],l{-Oj!my_G)/ک͇2U[++e8)YbP;N?Te4E8-MNK✜)xFف,`O9y~"?%xE^5xCNnnnnnn>>¾} xAA/BOS)t nnnnn>stream H|y\TG5o^p rfQѬxFWw57F]!r(*񌂑DosxEW㑁Q$>U]@ Qݿh4hL|a MIk1~+"[F iR[̀Q ^#rmb|LܣF}' 6HS>똍Bti286Fr9ejȴy\<"ŤƟ|%[Kw˟64>M?{~$^ fbV*@ƗdF/dY#io"y#Y܄GY)';:Q39NmކQk ~GABFj41_Sʬӻ{xzP+vCPA)q6[_"?mݦm>鯝]}=ǿU}ݷ_|0 q`RrJiCKfFv츌M&gL;mfɛ;o,Z`+V2^vhMlݶ}]ݷC8R|'O>s Η_x2^XW܀?K,4\,Up#Ơ)B)CʖHKRK]n,)'4P~ةo; vd, Y PJ7KU*[b\(Ogb5,20<53N0W4&6y|M bj`cՄUSQj=5Lm~F)jNRԥzu[ݫRz/<2mx2"#ڛ"s]/dg{=Y[MճUUPG#Qt, 455ER%\iT&Fɽy.:N3xyͫ1߽l5 Z N.O4owN ˑ~=\`1`|- N,<ϘD$'ZgxeX(A!F,#'c888s(E01pH0Id"P4 0|t H(X|X x<#|K|Oi>g˴*C! Y,.{9>|/eW[׹oMomw?d?cD ]kdj|u~:]4W=ss.]"HwhbčI4'q2!ƨtԭ,L&g_Пs'r-NdNTNtLڜ9yE>>v ;caw=>aq!88Gk8 GR:\uܐ{܈sp>.\p9 WShu溹}INy\t;ONS:eNST8ϝJS7fM)$\0x TC >Ԅ8!$A2@*kN+2FNcr@mȆȅ<ȇ:P`nrSn_!~ uԇAchM?a2 >)000!gX%XeX` d52ձ_XErdL$AQHKL%dL2|2d)2Cf,F!UT((jQ%S RSeR/)r((PՕe6գԀR#jLM)59̑ W5ԎSH3?ԅ>>S7N='ԇR?Oh 4Ʒ掹k)~'<2<3ŦĔ 9H R =2,Fih13KhZ|#9nNP9qI\7O(<'A1@l!_-y7{+9W 2 ʡC%*!DV )d]l%[˶}{Qv]ew[5p&Gɱr|S-ߑ\,?Sc>6CΊ9O.,fgQ r.wɽR~%yD yF^h$o˻H>%BV)beU5U]ŋ*Q42TrThjZ(PuRUUuSUSRUWS5P R5T SG}Wƨ 5Oz^5x^{^{kux=>o7&zd309fYdf`6fnvh{~~eow/0A `\Yan VaM6l;NaK5v&C=bc=aOS=cs`/K-WU{^7M{j%?Op.9BsչFUnub]"ܨ+]j]r]]]Z7p[ݭaM'$|,wtUg}Q~^H%\dCDJJ,EࡉRC4BWV:H B`Ù ,xvWx7ޝ;3w|׹,qWܣ0 w {#z 1[ASş(bdwCb )R(ZR㔈6Ԇ^@7=%ӛԁޢԉ:SJTJԍSJԋz~ԟh 4Dd9@}hQ4Ї4>i 4[$L44N ͠4fwwwwWBs3GsZ@ iQMMx:lH#<37C|sUwzfBޮUZJh9.VjZCYz@)6rL["Jh;}A;Kw.[;Mi}XECtPctr)NIʧ*"*StY*R*r:Gt^~=3='H?%LW{x_7JzmMN—`&d\+qf!tj膺n:P`L:T.FQ:E4#tnanj1>m5[ְ5-j`%km-[۾b_:gmQ:ZX{^tnaؽvo؃=l{mͳ'Io l-=mسĖ2[nيZ$ȅ<=YgPs NNf"sq:ǜN8-ΈD2Q.Ή q^\W5q]7/Rů̉v̅ު+Ȧ2P1SL*]d^ U;̐4Uu_ UOUʘ"D5yX2Lt>a,`g,b̔e2F8/[cD츯ߘ̨L&Fc(hyOu ̌`T W&BŘHkZxeU1&t]P73LPM1}BCC$t<+w b {>!kA0 G $gМ3l>R?o9A7[dP7<3w&a:rr`iĖPbl̞a*{`&.5~~eշ_9d|Kn%@%yȟ:n]f/n!w|t 86qA)}wU#?T# ` eqfBf,N%>eAlS`և_e"*mگy+T/yU?GDE/w^m%s|802FӸ9a)(ڗe"vo1<? O^7Ӂe}iq.ulq3nVy_ "J$Μ/(ݽ\^}$l !rܗ@w)K.e&&JǎS*QL`F:H8Hi(Ў^pyz8ߠ^ױ?`Ɗ1_`1 2g3ov~'oVcOcK"wo ?6d &oo?_o9c Z~<" ,>ONNNA z` 2gv`:{VK\⮱6C@Xg9|9I^ª | ;O_E;-NJ&w6?W1:!B/YrwSFK>Tcw cy) 3T@{PӭYbnhƨjξ0OQ.  \V'x:K@'iY ! _ ߒ_).:]DILJ%䐜R@vNMPe![QI$Sof[Le5[f:`&fSV"acd5S8dKU\r[ aZ>LvLdT\`=񈞐)=vӻI^iڱNp66˄N5`-v6t:{ Ƨ7ߩoz a$?vNGx!hS$K$`;lҺe/[SS0L۸(_6bc׸jXkh7m {.v ys8.TE1+3/)հ{A{]t`O'}ÕþK u6qq;ߝw>۹_};N%22:AʯPH(LM44Tm ZW b@XR(e]сeCMjUm4ֳyu?}s ,+{OHr|8:`q. 7b,;Z:퀈VٲCWD7I4Ywi12 OzϔI`e x!l#b5rOt4B_ 3 ߤJ>%CD'yZՌ9tg~́|p##G@K+ןorɉiʢVY[{ܮާ`T)jny Y{.쇺a%mMUVZ6=⋞q;!q}CayרwwM{_P%BnU"l[ ؐЁж_)y:9X"З*bO'W+?ڋE(/fEUcrڡ7SfW})nY |0ԸmxH T`FJP eW #BRt *-NRd49tU>"ׅ8Ǎ}N {gTxu?WLd)2ukWJў65F 7X֟jr}aXxMݛr&qZ6:(alJ6Y6\x٥Km$ ЀqteT P6a:z8!)B3,),=@9+T%U4JaC]QTC(NNs(U38] Z <34= *jBi:J\ RKt8NS ""sؒv;#v :v#-}ϭ6Դs q`sSH[]=W6x,?{Tg;OW>Ծh*$a@3WMu L'Iק§ח.f<#{8uN,;s5!d 9~ty:sV --iD[ƻQɠ&%>(ePbN /9Ɔ0[,06Svm/4ew8J_4xh7 ic8m8q@<,'in Xqk[}.U}<GU\A3 ;QC৘]k/7V .S#f  MJW @1]NA#5q38]7>^۴_o-Q=b{NJ|wKHE[sdF@S]iaCg!(iF fU I @&ktKfGY۾eei#XV7)(9eYF֐ 3iJAI3M븥ˊw4qǀn p[d'R]LpFT4XVUI@4wcҀOv6\/[,'L+Ьp 7S*"^XAVf4X|ҡޝ]E=rA1/B4 ۞z2*'_z>%/! w(܆rJh uD{)BU^ewEwufzs͞=5uU_++¹hhz'Q!iݧ4aȚ Bsb:)fUu#qx*(F0V؇`X?&6wqxj&VGe/CyLoP{mQruLXqO- x(rУ/:; O-p Fa  Ar4ڴegY:ݚ[ϻsA#\sANAtCGc cؼs8&.ϋ5Db5\Y\K8F P؁1%>4hgF2 ]~ȫf8|`]kǶM=#˯G UbYAssA{L QuAF)s{@x`_J-,WyO"IPr\.wK:вKY= \9z^ xހ"pBKSL'sy$_gF"ȕ`2}h@$9HlvI%<ၿQV=Ny~еֵT?mm8KƳ~˓MJDlO/XPac$7 08;&*o@:c|\a J~Isg CWVWPف,H-#F9r  I[.^lҏx{y'jj]nZ˷p#{nS_Yg,x;%T0A*ʶ,o 7 wQ/3 `g^ S(7"e8NL'~ Rg6 "!Mnh^ʿbw]{DwS4?#mU{/>yp^wi<)O7?%D/GmSbBMs B] )>ӈ {&1Q^i ƢZ4!ZE?{ iu0@J0@syOhe,h B^IjX ճkG ,S|hT茢!Z7.uYlϗpN+1[BLQѤuu n:𞣕vٕdK+i-Zl6`i`'iZPcOCH!&ܔNI ? l`:&d i(K-t\*PQDpIur $1LNBI!39>=q"8fvyo݇fwF_:lNM+oμr'GP4i~mŀ@hz g<תjsɱdiɶ>Qičz^ů e k9-F4 VVv~{CޢEx+S &5%rݨ ] dFk1$'cX *ptIis{;1 MCCN H"M)~~j2ɩ⾰}ς^gMVC6`_ӎ׬[?T~m ZD@C,#3n59dT^>ߪ:J6zMF5g<2ZxZ\P^9r&O.6mz#OUYMS?ݹo§wĄ`[_@ mSPeO2H2#-w#H; r(B0<ϫ0ʏ!R8܂r|H6~AA~G٥Rh*R2~b0 P,ǡ,D>%@7CNT?YPiUW7H[b3-Rؼb/.oYu @ BOUr\E:="bAEJKҘDK(eF^ b":vkn@FclFX,ŀ1LL2DR#aYBn}5Fp0+u$UIPWQ%W fz7~ 53#lV^6 􎠘wiDaPT(/.G<>*Yg0אh!"qEaVCABgKX`6:ݍKB [}_іWlWOэqP9u5lޭ_"?L6}@5PY!Z!Mtȶ%_K92H~}yr}9;}cvbڙN#NN2k;&h*דFܰtT|(|Pi \錏.yݳ )x! XM Y@ACDLztHwAoMW;-Ż81QOe#Ӻfַ%evO/dG:%lr 4E.YT-Z=bܹx^N ʴrnR,C)M|SbE8ZV=l綗 FJϕ+W.7}K)r 5"L2 @)w'rM[2 #CCP V3#z>9T*qek8 ̑dUͯ|W,4P Zp|',T*!MLX:'cd*T8cID1+-qL,9xƗn>ޜ,;7{(y>~m+v]>huDg&v}pNCmh9r5OaIq|BTyڌC.6O^(?`Lve |E c9Z"ģnY.f$jAzq-V3 ! ^0a\w]#1J.,(` h zL!V FU!5-pMu[`i/>6j|s|ξ}v>#N0--t\+dڅ MIjU)4c RCu]cHcm6&U /@>{^dWOټU{[*ܢұe0@~ C+N>tWlk1Y˿:mA%x[Xi\{SP!}L_f>~h@ךpGw}HDN.\ R ZBo[R'y. I/(A88N\Wz@uVf<㒪ᡜfD$A8 obsv F|SWߔf$M䤊x,MSB5'yng$N ͚`jw[F%3{fO|($ 7 z8yCozMZ4|€tA}Ge+^R+U!NITFaSp[QS #ejߠ04YE]aQϰR<S =煨])Ń\K+&sKU!蕊=A)B+I5uzRP%ŴzUe rnԃ?,t kZ Ym倽u Q kmu{ VͅV6l}Wo4i]EpYr n&6J8j;$4!!!HEPU,gj,2 oj"\xI~#_m]<#0Yt]!!8(NhnTNJSҸ4-]~q ǩ|)B$8+ᘼ _<}̻;)* =Ё_C\?YT$rn}eSA2?d$Jp5|NKBSsFx[hAԄ)-Szb10lSs # B,~$B@ 39 * T6Q+ʪ-2˴=4ު-bXzʰ8EXXtUEd8QKz.z+*A؄ C{A؋DYVζ-YB%kښhwKT&腳k}>rp"".r"t{w8`~TMƀ"I\5G>$U8ҿkMFN`i.̼\6-OHarxJq]Xsxögd^1gWQrچٕ9{Y:n`^;08{}ߩUB*wϏq-l.w[Yaf/Ny$= )V( kg@k>T L-w1z&icƠ)3v $M%oC\#5p%iWjbIXݠ J45ҬܚhYjϴe ̪(T*(l21F"#uErPԇ֢>Xg|Cq~\KK_"hEDŽT h0Y򅢤,X'@Bq>-4w'v}J[Q*1w;GN 3o[X֗oGӍlgО[)*TjX*D5V qdX8K1gut]NuRaj+ڨ#Sۂ.3k॑j xJnu@|<~|U~]?mkJ&Qp;4XL,&L7lK:ayڡG_߲헏o\whb+ϽM t^\9&Wz}6ro?='KSMNd{8 vu8V!Y,=[N^wh.SЩeEUdQ"(nPrQJ6LWSֈ,<&^*4b{)(.CM'ls=YJ:E?:-nݪݸ!^U L"Łkrv7q]{W++VO[-YJ֣X`  @? }a I th;S UdB3NhIv& nBq:zss9~Wtln)q@bueG}-+̵FLǂ'm^x]>QFnGN L.Dlg4#3j& ;V5[ҭ5&Eu{#'fNjT2uB9=8:\*UYZeU.(l BswxAq柣˜\3t}w!)BI?O񃅠)fg0T*~\pzagxޕ 6RŞ-"*;C*W,d_~={)+g&6%RğLT3O("·B>E|3`F\ji5j!:tἥCkܬtE0%ծ&쐱~i%Őűң3i_/$ <j6oYqy }( _'P7 W儮䮪hwsmvniwi{Pg 5v<R#}9 Sߜ,K,# $?jP-/MM"B"qb-[$@ ۸+J ĸ`ot TN#=V';M<^:PP {Zdٳ=lSNoW_wۜRǻRktl⥘/Ή3`<+Mk86y \nRZbRU4B\\] Iry=ݮvE&5F״)SR9i~Peb{J" gܱ5vF`Y"Snȵ}5/G2c鱞9qtGiҌfzEӯ2{~Sjkʺ*40 ~`E[6LN.dN./f^2sJQrEA=F%dL5J"lTDe0~$_&/Deb2{[2˼I~KɂLdVA+<_{I^N1^$ >iu!pONfVXZ̈C.UQ՛IE+m"_e+.52k~ Vip⸑ 8/r+WUo= zuT+ G7o |Π9L8 jl."wA6h[Q,FJ(᧴ cm/r {o 0C$H 40 HR* 3 ЂU2v: U'&Z&ډS%0p9IA;ξk6?(:RhX>)iOzyz[2fF?oGDrS'Nߩ'rODwY+=r T*}mmh=w^?Ɇ[I NʈlL*$,vyTI4{b%r /'{Y/@GNN+l[22fdoKF=/xRklPA}4Lj.%YgN},][ww{^qR>N}9qlS6 0~޽ Iw}?v32V:C(wurZ.l~A,5qt$q4Z.OӸ;#57'\{ҹ˼~IJY+2 ?>)&I7cM~9BoA>*kOH_g9[3?^C芳bsYgڇJa >SZ(-u1xZ`?C^s$X3y3`?P7 Oh{(g ݉WJXoΨTR]M{O4Nief>F׾͜m6:6etk{2BhuߵLd.6{ E&HS|Cc}KFZ?N2hߗ4g=܌@/ H߿;x}(SۯVk6UᬫQK+1Pu]s|vy1OgX&ٰM_ܘni';ZJ#B'09"rur\+r%_ۈ=,##o9q)){^iNy럂_ep+BemxrG[ c̢LtBE]|Ufޡ7VV3~CI.j]ߚ Hsxo@b?ɉKSwod{YG7,9iomcƴy1uA{O?˧m}ݱl=w0%yMpZ3[j~nCg^5oO>bw}=ZZ[{zGv"B+d/ǗT|v125ڌG']JQ29ӧi|ے1@,>#774h Hҝܑ )anA4AOc@IQ4|tߡ1o::lgvh\I }ÜdzWs?K~MQY+m/[RK%ڔ钆LCZ靴Tz{Kƫ NPOz/' T?tKvoJFt0Ml>}9WqOWdx?1.ߗEX ;UԜ"Yb5b51;:8g{a[ʅ;M1(L2\BCwn9G gTHꩨ}Y+$Ӛ,9C`wĮw wM:vAR}(2GH_tyY*zl=ecKiLdά:ALnlz(Jao$bJ`8;ʹ_)žE܋g%-{_-!]2ڌ2L9ޑ>v%ȓ 8mO[skgrWL(yS6%8AXs]G!zIևan:3+C\YahW903 *Dž}\3z4%=ZjO C{ УuSОz^=Z:ahp=^S$o w1r/vd e~}X?7 <~ʹv/Gs F{{܆}\ ]#o?oqX/ப+KH BȢRBHb-R qJNujd+ *d"08S: V[5 XP;0C9㗅'˹۹;7;vfXT8FSo-'Vdf&gsƒX+X&Ky y68t@3zxb]wYĻįH3K/_FϢNAB;R#.ӹ'KieƁ>n wnh5J:qgKwhLx b ~'(3n}|e9aZ ls2Z?}hL0qA%TU\~={K׷7ii'|VǞle駋jU^5zumnN&=gvKW7h#}}ۯޭ"jЖ|d3Ou[ֵ}*w7oށݰVg+k?!>ra=.0 -iN)uQV7@B;Y)1n9 TM:6vٖ'M)yUʜ~.r~Ʒ9[-{<[Gu%y8mWaL6{5?6'sIif[Pkĸ1Jгķ3ϛ }ǞMpJ۔`?{R֝rlhc2)f/o[ئH1DG4Jc3h\X Rl$:]WWVY-r79(l]-{"xHH{ BzBBI[s{ +=Ig-Yjk@(I)SLyN_@9T֝t>vFg"s<~)q7 wTϷ[158N:+N"(K")׎d;P'ǽfbwcTKAUխI7eT'k87"WZ?F'E%+#3e]L#N\f1ğύ CIyG1Qػb mL^A0EHż*wMʴqp$HA J;cx?^lSQ>Q{Kq*1ۭW)i7Hk}16-b4:)SMp~ p,N ;:5sW]QT7@uP{/zǙwk<&I`o"gfEWʃsp9G2GkD㯃dp"|աOמZv"3uan7>{2fC@mjGԱ\.et-g+cPBۦO~YC[>cӽRدfE,w6~}r$5ߝ&mqn)/E묲qEwڌ|wO"]|f~.IY5k%g 7d Rl)B( (02PMG-^!}!,ʲXlU0:,S-U/!:Cwȁ;?1v&H]) VWkDnZe69>Y"D'RAIdMUQftk_UgssM  B&@F$D&* TyU(-"*m6SJ jK0Zi Br߽1}={M{o^؟͢LA$n++˳Iy\~ٻ 3fmY˙;*YE,`|lC;xw&9}bɓk`❍l`OYc'1Ut*cY_j#)wT}ҊƼua"okN| wɸ,L¼P)gkm1N46f`֠2]h_2ߠyL']}3Xt'wnm9GF}~ȳG'Mie-w~ĮV5ށ~9fakdr?&}0}hI =*I*Knmg8`7W5kbN"1Ϩʄ̙k^ԐeVu^ݍ3uf@m;}cAs ^˗{9s"t(IkO];L$_xb:I1m*G7d gcJ]jyfcvS*S0vls&;nU0L"2YS%H]>$}VrL?v?i~LI~:3gTQ 0*TZ'X;|uJ褠'~_%2Oh72ߋh9jhK\{s1P[@Yh>+SYUyw8^?d*n߀Ŝnއ-wϵ2Qw\pm>8{QO_#~}<oU Η>*`λڋ2*~>I&s}ɹʹh# [U^2ځSkq eUh4Fh4Fh4Fh4Fh4Fh4Fh4Fh4Fh4t4`(DG-Xo6W"0ob[jø|-[|]P;ԏ!y4Dsfnȩu þni_"7\[-D1ǝNYyh ͸UO [)쟥F͘Ǿ_u1m]w{n 4Ki‡s݅jЕdݤc_lhFna/S=,=1ZKӺ퉨n1Z6mZ@>icB;}êI__ҟZϨ#a[bc5)Yrm/boNXc;SO'%el a N ʶ+˄= _v?ꃯOv1 ^wBL^_qQ%IQb\;z?Uvؘ̌995I35sɔ`tM̳F=k$;oP3isjKxP⬫c?IqXOc?LT?g̱Թt*O1ͩ\l*4rlq*ΤF&oNGI҇>|%OvLľ$*?>ҢYL B"?#'1IB$҄J#^YTv-Mz~E$߁8.}p^˶ǫܯiG/Hpm5TܶZk: ,\kQ44-ї}N]ۤ-w8 kY Nm[+E"\XT(9Au@*-=X[ϓ&&D.ƣ UlwV8U~C"_C59DCBޅt^qL8u:Xǥ%=NzdۤAVro!تݠߤ1 f'l]2,7 U4苢oQ= l` bϋ ,~Kl޲}Zj7 @[ =0@#62GbZVSmAX׸@HSթ>D3Dڟowk%:(f1hj|@_{uҮJAl$a{^M=݆0w aᇡ^?nj#RD5ach(GI0ua!h TF"0Mviw,@Y6)#epxá=JC'Wn%d8xh(l׉{Z'W16Ɍ2_fƙq;}%z"8+({8'm ֦"U ~ujǂWEez^tFww2 4ry k ^ׇ"(7-Ag2^AfY@ s3|gQn麧E=tL3c ]:pj^Wb[oW_ z߂h ߂hA_-/}-W~rz&ǖuOaNO2@V +Go5 gs !^Щ endstream endobj 29 0 obj <> endobj 30 0 obj <>stream H\_k@w?<Ĺso H~ThTyȷ9Ѕxn?Ǿۮ㥿utxjlY_!2;YYWyƛ{X7!>fc۝ß0|s&pk1[5|])]1_/&^c՝bV.ұr{:VY}XTcVxxHs@6fC~f~F~a~A0o[77w)=gyK%r\ {f,̂L+"tz8=Nf^#2,4 B 4 B 4 B 4 B 4 B 4l` :v(Pء: 4@s9`t8m@O'`PG9K1K9K1K9K1K9K1Kُ\\e?~AُGQGi~(QcЏoooooMw]~+v}ǴOɼ.~}m~pi~_M endstream endobj 34 0 obj <>stream H|y|gyL6,byg&yԵJoAz/{4H  R[K,iXbXb/3BmŸIf n>y<}yA0tm,4ab7.%6q~(Y7,d\j\2 xK~ 4-O./ Ak =USG|t!>m3{3[ĎHW)֛Ŧ$l 蛤Mw#OBOgAާ " (!QHFÒ5&`D/qt΄(Wj3(g˝io??:uK?յۿXeR\R+ϔ&MSss9SuS_K+N?])GSTq:!8]>$8mF5Vuu&ANl<_ѻYe+NL40X'm@D9@r 21k 2^n/WPQVqq D`GpO+ Guqx;:;d8vb˳Uύ}֤|#7wooxߡ7ھ??/o^|GB\Uk+S6?ٿXԃRU_)!N\l,FV YSID.>xXu8WCD'88RHYA 1pd$a"-tbZBK)yr VVSS!m6Eٴv*Gh'" (v 4>O P H6bCu@F:B%/~-&Ld& ctNI*St(TQCPst.`գw>5ܥ<49$@^:^υ7&[x6Yx;ɻx7ὼ>ȇ0.| >ɥ|O.Vh+.[,~4d,-Y>"_|5s9|=~~t.J Ut\O^Ug|9{{Ϲ\}mRbC)K(DEcfHb4'q2! ^,KG,u+;3uNI:YTuY:sdzs\_K|Ux^Wx^Ыy ~wtnsuP7E28Qz~GO3L=Kz@/ԋȉH^^/VZk:^7荑Sӑ3s2XoқުSCԻnGIM8S99399r.q>DDbit2v c{ao}8`Cq8pq q\͸9܊'7[ssqp.ER\qUܜ7E\k%s ?IR s9u9JʩvjZȩs:#8fM)$\90x 4C!i鴂DHdh) i1li 9Nh P n4|oqoC h ZCh 1x`2O6L0 ށ-̀<0x <)P!5"*Me.5ԒZQ 6Ԗc8=AOS2OS{zԑ:Qg*.ԕQww}w}^ԛP_Gi A4PFi=oO溹an[/]n涹c{y`*M65AjAfd9,=Gh4=Och, 4&Ћ4^iߣWU9^_ү:ޠқ0<X`1,rX+a5~C^xHo&D1ěx3oOx+omWfnQ[_P!ib)s>v;ai%v =žaw!{G1{ܞ'=mس̞`/KbkA.$9; Ejp#F]*Wz׺ n5u~wй\VFњhmԛGFcwD7Mv)n榻nf9nS7sm |1>_:" Vuu/u+al YBꈀ AD : $uq}q8so.~uujmqGܥp`e2NuU P$EQ4P R$ˡ\YqR% NIꌝ}o B]H/1N/SW>ԗ^~ԟ(R(@DiPJaAiQ4^2C#H.xz&DD4TFivLI4>9Esie|Z@ #9O缧SEh1}LKh)}Bhy3o3x7-v%yp⃛ce<՞Om {N` !AoOiZ9ri ZZGzʧ @qmb9mh]=)^ 6wQ!xRt1:N'$S ):Mg, :OTETCTGnC?5]"]FI?mw#(6&>=!{L\ga̲v;Avbavvie')vaGQvvkD7ʹ=6>ij^Tc_ cLsiaZʴ6mL[<勺cX;ΎiP;f'؉v=hB0M9d#9f)6%Ԝ2SfYsTTjScjMkcgB13YJaL,QnZǬ UlX8'*yQ)DNԋowQ\WOgqM\7MDB2d eG[mcҘcԛj,3$U P9Qe3V5LjdLVST&edQYj.3&&r&M̗2F8/d|Avb^j tP`,;9&W0Ͽ"JK0VV^yθ XR!>|'?pu??D@9)S8 KTPޞsN @$d>!=<(gڻfħ xozq#YWU%gs4i0&LxWO^,Wؒ=D?U$%Qr̓dkJ@#q4Di p<+BIfZsہ_be] f_QW1&KaǝcJ wLt/lB$PҞډڪhi*U:gLhKFQBI%"UAjҦUHҲ͞}ؕZJۙ13of{sKx _&FQ n?oJ8@rYըZWC;{B-#xDt?|.~( o M.5w#<1~ vQ jC'^Yn*:e@y}^Iϔl;[\%%[?-U~+ hRB1;_Gvv ŴvKzϥk!~ |Lu9 ܿ=Grz>T 7v׸6.On4ȾMq*1rm%-g5bbf~w(g}RV3/q` [ݙ(h,[| |Z[It [gӆg'( S !IOJ:U? ^}L2u2&la 8}vr"UuZ[څ7XCN:F!|#j8tqz 2ΛFxޣpooҀ{V;L't/ i߮EUo_=z o7U0? WQwnpG_S)cN }skT=RB]S,{2@{;w`whQ(UiL2]t. V re8#3} bU= s[q}bMlA 9E;PwBFԋ(q} ߣ,\kPdQcǑ|GD9Yh~\^:27EFy.!J#6]Ctu_:G>0C{3пkgG u[իY5wWG#˗-]R^l, |`ys}Ǭ3>MU8hHٺZe46VKHTj*mMg߿q' i}uTO`9bLa׿B?=Yߠ fI:$LY0QDw&z̲:uxy2T4 BJ!) Rb&U,mt 2B oK> wCz6zˎ=PҖ\cN6'> b;djPqgHm1'SCkYCpvRXxGԦc-~2;uz{t1è7=6.xh2>^ʤFHlVj٦X ?;Si1N]QD,mI97A)퐔06?"dsT* ف`eܛ7M-tmjk pB 6PNS")#9`7 0 =T; 3K,sa=90=%vckB㠜{S$bpxx%*8Sh)8+IzʱttzpS1=q9pPF,lŪ8NOp),:kÖ 1BًE1* 8g v%gG:ͱ~'z+4sL'{X.)]`Kʼn2Uܝc&ps< ES*pEy\&Ͻt!% ݌:D$j3etm`,l9ƃcLpJ\mDX/;4OਗEK1<"xJ X9˷FyHCBT!ǒ\yMb~ϛ N@l#vO `J͐{H%-2]%IMy7ʿ (2ii0n@fW0daB8NcZUXILڱ4Ln[ ca-& UZoҜO3|ӆ՗5y y͂LAA1 b8fL_%|Ud`H0OF!z/ {ߟ~v؉Slp;q0 @d%$%Ҍ%n+T S[JF 2 ASX &htմJ[UZ6M;{swkռK]0(Z.!q^j69d:l'ihJ6qM4ok+HB3ꂅf #4%I hǶ`w8j! S=UgKͤPi01oYwgH.Gb]k,3UC~2B+_7rʊJPjSljiE27YƔ bIyyerUCH)S90F;S6mM,dU6zaz`CYmDmG[jDjR^-G e*='`I;7ՖLhYՊo۹j%R5TZK(\bxS*>d [>T^^҇B`jВ86`\^*ҁAH5rs D 0 8>s]ýk9}YPbؠg1?qNz*(dYRCD FC7ClJo֣m96V."(7ӃSm9~? f0y2+܄^T{z^{Wfq"Ykpx7?p\3+}b"ͥ$A$e DM %io+{\]L,Ƃu+ɑ۸ƣ?OOogmq 'oT,du~VSCN]hBC{Q"YEDLv7ž? {2:Ka!3ތ\p&l6`N .;0YLf30Y[@\#6K6h}ƟG" g1',HUReu\3'qOqKz,Ozj]zA(KٟEDQwb~!D/‡%Ȇ$.U0njE.!%4 cױݺuRܯii1=)){{utCBr:us^| JvpMq|&/Kt߰c:0߹vpb'v|NlrilEp)N]Ȓ6.QLD5YWʥ*b*T6uBcl*4Ѭk:eT {q ]_(z<ϛ]R:rwXO|Y046AX2޷VD| EL55.-[״,K ˜~PVNSt;!*さ aee-ҝ'Ȱ/X2)+ $ȱ^ȣu$de(/h0C:夝5F;MMP<~WC]Un/QguH\HXVhK6vvɬH>+떔`QEEXTA8si̕W~LMHNn `9YpzaOHҤ LYRY,:ż%eA; ]u8] b6 #a` Xk]q8MmM#,fRBƠ>GJۂ4WiF#ՌJUOisS-Fj1I)4@?WpfhD^ _\\~b^^)V!%dkvؾAC#ieȆf^›#ݰ'cx?ϥuǜ'gDމgqq8ibՌ6c fl-wBdGpVRjo߸l (~a|t ۤq"x2Y1@pe.ݜVmSG$:gY\LvJv TtB 1G_ܣV8^ox{^};܅.5B +˼U?6(ˆpj hO _Z,6]?;?Kb 6z}u{#џce\;9ZQHF.OZ)2pNI >)o_W՛2kBZ'0.wbwwT=^ QB.vr9_GqܧLܬn^Qيk-C˘cYgZ_+/D6ķJ[ڗ\UDD}mf>$qJ5 C d(ILMLu$pDq8]DӖeDC4=}b5'Y$pMZ T- LUQBjU[BUa%R4UPaZr0\dTdB]twGVJ# )wN }.,'nĥ lq$U;$":hSYpF͈+3at]vSv./V4/Yfd猥},'-s{ōݯ}7[^;3݁JnZZle71xyNK7~`$fg׍c<hLL P(0c֟Z(q!)]>M\w99};َ;[C|Q .YfR4vN()LJUӢJD"Ro)n$ֱu_!PI As2UK]Qt>_c]0j +a7۷k=2cGI]YVGK2$sN#jzf]91i!͑̅V'1X1'c8Kd%*=^ 걫\7Fq: "n9$Ibd1ow~~OQuF巿qUQOZק_]2[xz7u޻h\NC. tlG_ ƅp(j|!~Y~1OSduUuI(ϋ#fu -6K>MQ'SuQU?鬮J$ IH(+ptIuY; t =fݦb/Ϭz,h FL4ņQ4Cܯ #9^R#,Wʬ#84bFDhy2+wA&bHprjTcp9F*/ h;3ab:5n2k.zch=PCB_; 4իlw>{63N~8R ~5M:\"UPdKy|P^;*q+ 2F:dx9j噜ùY| Z^&Xw<7SvN81Nud-%V3IHuWdV~l \UUR RdJ:\{ MшOdZC/\]G*MH5pxԽM0a#APMqeEq 5A~9UA(n1pvbR-ҿ *v.vvp*)͢_7P?>L غS'9L'>x}!Ozz3{~X(XI)*8BMP#d^矩eLly6cH}>1j 51 (J)>6c{rkcYg[c/Y77wwݮjCz&&@tZSmlEeg\%U2 s>.l͸FG@X)&28C2i7K|0-i)-G4)N4D?q"' yGQ|SFt2N !.^8FZbqpdb64-Xfe I0}?ljzCأ̤A0[7}jSdr+J\<{ڳ|ux>oB:=OkziGY5͒֞{Ή+_"Ck} umcv)Q]gDD.;@Hh٥6-bިE{/L,mF]aYˤR8scFV7H?"?Y P#;cv b֣j"TyUSUÊV"˪m2ꝊV+詔ܳv\.y1a[CW4 ZU;i6vTM>C,m)[1jPݤso}ZF,4Y>UX Pijm"^d{+߹{xgCV}$JBGQ<d xIHBaDž~z}W@tݡ$w V۶ʼv +2 )5]TZT jg:#V.^YT"#Uw)_E?>O88ȣU'9]QMx6qǝcϗ]Ή}IةҰn%GƺT%P(mP6*k6emF vZ&mnH%*X6${IJӒܽ;;V~xČ^i8EgfJCBM%?/`}05F2 LKM6><0!Z[f[{a&%a] h_ԌDGJ][ wo=#S*-[lF7z^$1s"";:8P:wЗz}qONg;%lH|ț}̎,_C.@`\h $^6x# 5Z ;Q{ܝ@kSw \ᇁ!rY;/^~?'꣺Vl,4[l$ڀKᨦc3z*BT_g:Ca|Aw_ȯs0L+ G/x=fN"SFS>׭!RH\ @nsm V{l:A ~K7|{Ѷ-ψBorn?FBdx< 3f)U$v0}h@ vJ;'T%BR/HP"XHb{kdt@"eܵ DU04+XW[kzJGv]8*-W'$ǕD;&:<c1&_%Ku3@| q+"pǷtpfjju~5v0S05[7t:q`45#(לwDV왈>?gz΅6vݡkڭ8V=zK6oݷ8>0@T º#ݱvJ[ӍjZ 9~Klά. &@fU$:888B v;B4"2u8Ì#=f KFS"6pH(ք8ATFVTe_x!*36`ĆxҾTwh#0"UQ Ùp=Oqk?~z PÀ\?6^[UV!*KffV d:~%:H҂X|AOwp\~ ބw !B3U~qQ."?"sG&fэ9[\tLhq洼eGȥ9$2^qLUOD|dlE,ܵczꮳ,Q"rugLwq=f"%ಹo )=]M\wwώWb;g}$&X(eS 7C` tUWcP(T,0uT~4Z&J4֦P)4 T['M߽;ۧ~~m_:ʽRNT`gCE\c=r=cp?[j*q+gd 2Y虞A T(`_›&ę$2@^^oVN6.wOS.jbΘbOz]kz^Fw%V`+Nj1L* DE6\M;Och'Ϳ6q:gy)Ps毚p \3=c+sg$|ڏkDgH. r1m o*#k~vbrS(byMuF;㋕6">'?xo q2aG7O"E(F06$cwd[,FF>ޗU|#>G#-. V5tT]-C*J< s6:6zFFZkgΆ%9?ՕK1=LْƠT1s7I=Q%haď7QA΃zq1ɋua1wQ=a * okѝlO.:jnlMtԌ F=v\@ZV X,<,v.; ^\ן_v4얰FNn?qݶk:'M3 (t&#R(-X:&_K3=Gj6F4Ec` FÑpzZz:5ly8<>OE/Ʈg#nCp|!/~$|hQxΟtNhZaNċNb1Դ\Q\,$ܝtu*$ٸp|gT9EUHJ`ocJq~hEdM 3|0~/Hp<27eeFFm'&)lY{`<1kAc)w z??|kG7y-;XЫp[:=NNqu䐙N ^ne륎t<|ުղneG0h߲3(UstTSmzeyO,&{v.p NnR\ ~hN)g<s:cg:B~3S6/ESSrI-fo_>~@Ɣ /2$vag6qPSh 0 !4Pw/tXHןX"l>6&Y $sP]8MP6[fe:@Jg4Q5Qz5Q5Z%U$\m#"/:2R@3aVŭgU=*L\$74s"J3b.GF,{{$b|"o< v|MBVN/FIr4L{ԽN]Q\gtڬgc<=wY/xNRlP5iM ņê8@& >*U4HiJm"#EBB]w gcf{ث*SOd;$~3޿;b! 쀶$ueG6tzhKוa jm+A#w8%g+^s~|hK@8ۚlkg@ٶpƈe+ɲ{s޳K!欱|]Ĕ1s?6:vYE}vIJ AӱpW"[. *D*zc,\ aP)j/&oBgZ6ۄ1*RNܠvFWID/NҘi/_;c2;naKP!u8mƗ-G'4^oLvdrIS$~DM ZS}e ]5)%GPJoJߥ&I‰vՃ+N6R(-.OZ\\G"AMk5n#L@aRVE,+Ia>; Z (GP_94{Sj U)SG\')ӵr݁ڎI%hjg݇Dd~nd%tPH(k?VYFSFaDZ߇&QۊLt$W{ޭv`dp VBuW8ۍR-Zqز{ kPsQ۲,\UƳ{7SC IU-Z oP "tVϖ>!BW`}9=Hq1.a4ͮIF(ی,gvu]"lAc1w{ݽS*a[鬐wBIVꏩ%bfYG26P] dlpnեB:2v,qaDqeǎL&MEeqJ#йèvL78o:twF)pdg2Q$A#=6~6cV ShwZKB`ni*)cM\^ȥ(Mqr9dR x =)>eKFv(Q? s"s@gI{kW ,6Dl.m^ HZWO z\!dW0y4nL^g2櫈U^mdh/ Si[] &?WxŸItcW>hӝi@num2v1@caX\o_ġJg+֔m鶴Gk6ͮSgfIP"6B`c^/1$m4#XxB'E$ŘH~\`7w?L=i I^d 0Rc"Y\Y-(Sn%?@5f٧Siv5rh~bB₅۾B טh,liW`J2k#=.-ttޠTRpq=?Mo C1c1vG,d.%WW^*`ܕ+ w5O@ֿ fT)U/x=p3[CJYP4h)Ll|gbs~%NԦN ?J V0M Z͠Z6S56MEuZ+4$`ʦyk)mHll1hʤS&QDyϡ`}}~_߽~}MZmԎM{sstLYhELWG"yһ[ZhY0%BH- j6F@_uQy]6geJ!;PD%A%Rުj (!$/` ڀtrǦ4zEљS"_ `2U\(`{\SZƸ G^CtXߪhQBU X/eU0t#hWK>R"O@ڬv+jj+Ŧ\AgءȐ%kRũ$VD7i(غs~ ť2o.놴 1TJAKs\hJmY|ZVt3 QOa+Ik Z?,3!!Y>Y)ώ1?367Hƈ:_R~Y;4{z76KDH3+ %j } ٕգՍO?6NQe G'=G b Z[]ñؐsdN x1u?c2}2|>;YDBW@Ŀ,"B B%!@;xAC<\qys6nI#]={#V7s7b5}{\: D_<2 Y,Q"v\ܙ'ߡߋ Du@GHnGJ#be/ 0䭼ЧFGf~L?ϼAeF8$AcinjiA#PЭ998b&(a" ?3AuIYWss3[T*R.+E Œ> PQU0ѣ2%M&'}Ҫ)\}nvO$O%k菘VMu0uK剷~5Te {O:d*Nݾiep^xm_Lsc} v l;(j%*2^@t DGiXIwڸ6 yGH АH I ꦘ#*rGu&(BvٱB)..v77WZ[*%o y\)E\V^tqoԹyG|uY2KmwqP+R֖ G`S*4QS1kF{]j5mI[ځN*6w}Λ&MnE_^(Q7ʡ"F3h z~b!^a1bEVekaKO)rigP. %SzX^/ bٽ]'A~ig``Y!BeJG]/xQLcbDb869KNMhTnO8:X*sS!Z]&81 ZRId m%6`Ioׯ{mO|(#3/U TpN*/$nCѓ5Q/aqtAxS3 YHiLU8,`%CO%8p/jtucű,kt\5p-b@7 lX ȄHAXWh<n&qxhQkb 9]ŝZ܀laDC K (*xjlִ ۆhDR.+SW'{d9+Ԥ@rq5 i&@VB<NXUH(ci+%궠BPSN[YFTL-Tb4MJϾ}s 5ӈE@us9NFL^bDBH8/p0 `N~aZ0qU,Dl :IV AV FH$$Wf:W) ëxQfg@1YgdV|  +RyoCS{!m=) yA6?>ǟ=#%gg#u.TFQ<~g#~ 5OH≇xgna?8;9__Tx[oM] VvXwi^$5Lթd:PM \X2z$CGɒ=/"/kиv\85Qb6g |<~ERM4+P! H#RHHH"3a/@:gҷ6Id*hWTBt¸ :M;*2[2E9TIJ!Ufݘl X,+T % jW^TkjM5CzCl 4e|Ca'B]SUC*80fK '&l{!z>|jd"^Ky;kЯͲPf v{O!<䷑8R9Oo@P\ GDwdC`!0*h3 PCd&VC>mqGGSԶUm.Wj NJƈ4!-I+/yxNbՙV剠hoYV P.`Vjϭ9EoɥEu5k1?uT#P zX oA/;x3,a q͹V8&p48j&ؘnK.rU*"WmU~}޵cޅLJRwk>6Ϲ]k/OmhDb]鷎t%9- a_@Ylcask*OsIhѽ,7{ r[ [D' 3 Ӟ3;NQ ˖#ְ*ܼ~E :8Y ]Wc!akxf(o@kހ|# *qc(818u bؼyK x2GcᖅF{[\5,%Də|Kz'm$l75j ʡp,h2;pPP65CRl%fI'ܺ[& 0hbGBd(=7PՖ*H3?F2Ґ]p|/Ai6BD4:G^6s9kIr;!9#[KQ O }'7LJ o'0\H8vha5^%'JD&>)NY,A&[$`LCg@aptwb7th)uLEND,i׶3׹=7Z8hIo>[BLʅ期H=tѷ6յo%Bt`;C;L~hn?~w38 ? a\')&|4-+&p UN"31pUp1aԌQ#;F y#od|Ίpcq lZxHV^9P\?h&``r㺄 vCTe:Z2BEtjS֠^>wb7q͜=W_z1N'8ݟ퓽VGZIųHJ :7'_.ښ:)z?jy]k1=S]ѬLY3yG[;tl~OȎ=)M3aj-a/?u[ dBa≐T< UiAAGY{>}N|wgsƱݺM6M fC0 !!!,OA'4VP#!Muih]UGPJ@P[uy쭂~'}yY QR5JU!Jz)@ ,| $cI#`ry&Lp>[ x8޴ ${W&: (dx <^K ]R蒢ԪȠ]6١9 ?>mzlu (,Pr.gjG$/ӶO[~N> z"]S,G.=JO)arpZ_a(f۝27;=v_ ֮,8}4)յg~Uۇae%CyKilᢚ Bpbn3;d$n}sD" *Qmґy}U}N>t ZAa}@ql2}`"ԼfseZ^>!% qPċ1q$;,j(K>C Jl!\ڡ]W]8ńl",W/"=Xn4loW.#^3g3]v?꽿dƣSSo?mP!Fb3Z?T:DGDGX!j"#?HLZzx⧩Pp>8}NqHn&bs|"@+9:ORZ29U?M^ QjM{A{cc3co܀< Zdxɀdb]q#;|+.JjWx֓gv/H E6|/+nnwٻx)5VӛC2-1TfXrj88gSx?āI/j?!hAvE$Q&1ӸYi|B:!s82֎^!)O*Txj ܺGW+xwhe  |B+kq*S(iR,+eZ2:J(φeSjC͆JLZ?n4Ŏ}o j Fxϑcix>KKs2"fY:6Еiy/3b%/RI& %{Aq#> \69וEjnwM(n2* 2H]$m"U.1^Y;v2rߘw1S}{ w:GΡ`Dp?Na`u414Ѡ؍n)4HoRR}@{"]EmG?EDK%lI%YؒlYqMTXI$5^9V g`b`΀$]AnV^0l9Z,m ,H=,銡-ww`/wj=i"20bFllpOҖs >05&Њ y!PHylXױQow2ARlU4Xq#(*ܔ#pS-K \KG%Uëwbr;gtf3W`qp?3b&t~ؒ$z8T($ c+ Q؂(Wr]!ƣ4D4ͳ y4ZsK2i%iK+Gmм=V(D$+7S#!V!OI̺ryGeқ6_QG4jv ۏ_?k,+WnϚnB݇˕2+r-^Wk׬Z;qn̓aj-hUOk{QTqb/vy1F1@1#``]Fok'11#@/1HFX9# v+ WcV"!45P<*9?:Er[=en%!,ޢ^Ή)ѽ[:֘"Jr!`T,"U,]5x1KJ2pbqvn%j͹ lU9=R pY=6;nz#pd7?tG"=hwL(o.ܵ:Ja#-Zь53^90z[KZfobݞ0wɜR<^IRe:&_5lX5x h[="[."rVKgJjCƿ s+[|$"n ;gQCDu*$r[`Qr8ԟR@Je>/ dNY(-^gV:DKHœvOdϯJ,U(+d(? 59k@Hw(f]22P'ܳDklfkGg/_xztTpO=©χNoj^wБݹd)%?X .~jYCKR ̰-ۅ^kzrP_Ύ 7'{R;!G)ߨK,)}_K" ]22e"2XD&.Ӣ8)ZG\gN׸-Q a7Rt"5Ȉ\ar|*K*$Gd.[(*pq$OO 425:iuTޮ#X'H#cc`F0SX(,V ɾwqp8 qO͸p2fƓ@+p2,g\2?JOJ&~GRҊVe旗Y[M挹`.%s\5]h\@ع16PwE]v-FvCϟ?n>ڒЩԯvRiڒߓB!Q"ZrrR~KBt>T =1G=B~ׇ}Auv'{S̀;W7bZ rȎ}0JCadwf/QҔ JU^8G6DSijs*0!6A_8󢸸QBѐTI@ 7$E*yGyO }RB{G#:Įyk썎H ;_V(o'!.abAr+xeaEXDbà\l_|_5b=~=pUeuu7N\S⇮%Cϝ)GbsKpQW+iώ[Bͭ؍XW7{$ 'i0Pz z&Լ1A #\uSUDgvFf}u`3^ nPReuD4OPi:.6:sgzo~;;}N4e9֮K5uՐڰ$.hF{5EJe #˘ m2 e6j<*!y|Ǘ}G#1qeM#؀~"_{t a]¶✙'<%f$ZS~98G|R=ꄊ7UzэՍ[gmg5ؤt=a:2¹:rAJ ݔ6F#} ?8#RcT()nNEKdqD[H[} ;oǂ!܎|r⅝J޵h$> g9|ro ٩8]\*e ?L Ƒ8ɻx՝ j3q-s }+y@,"\\Wz3e(/R*!{|iYWq! J &vPV%W- d)6e ͊(Fq,~/!c98#&Q3A:n|Iu|L |9gc^1R<=-{O$Rɧk)dB ,-ÓJ0YL˘ f> `~x7ߌ' bmrݜln_7ЦC]:3h2)X> Oل=VP:ZE+k GM-wxE^YI'Ƹ""͊Mh173':Z :H;W+ =1SO@hn/采&|ئ}F*l dž?8d%^?kg# ^J̃wnap=''Yi*u?.Xk -#c$RB7 {#`>! rP԰>O鄞'0pz?,jBCwS<'}pOFkkİEoyɲQXyhe~zS8t_@F.㚮+IV,2ؘ ̈́AF p|W ``lFe4FyQYRRh]1̲ WLѮjck B\|叾tw"(TW!(,PS4٥εNpoh{\|Us{F4Qփ N̿K+_N"f&Cg>F 7.ESzTAiHN~=*fi4*4N~V=ǽ` 2 $pHRV8!"VC:2laS}ʅBTPEuHH\ɋdgGxqo JY \~HQ4]~f:]VU{.CΫ,/ׇeΆpQH^%X8ǕmC62xd0,V'ͪ<-| Z@ۍn^2pC]p.E8! $ LH(J&uYsjLjw-@d3knH °>Rf4iͥ4FiV,P \#?d>d=h`p;Ë爹з#3q&5>{J+!›`x[3_f3^C`8AG Ɯ-#dG37D)1v!e`g h,Dmӄam\\g.#8R86Ds"h.g3|75ҜD1Q'm `9Mnպ%2H&;fVAe삐~^ϨmW|}rL'#~ලX}dpwe01#;ҎC9qZ `׾qmF{Iny K[/peZcۺ=~{c߇uŽqhvYcЂJ% k*_:@&A M<m5ӄHj u(&T 9i3A0_Ih(D# e:DਔDSi!`|Fq9>Ϡhdom}Sd55!cbmMT,dvG|LGSqt(`7 5AL4H5|@/AvJ&^!HΤ*kimZV[ ]t} 'Ѥ\/K}5%Ο[k*DAnl'u}VM,v.B{o~2?3;'OO:ho{K; IIpQ7rhoe3hA{iJV Dz Ü'4xZo}^ 8e2ddO"Hcb:AԅL)!arK@vH.̟z79$\>k>ȮOɜ}`;*=o}ei0V3~F=y_sc>,eX^`YFB7w" x)v*(STS;1s|~VZN:9qɴoә(M3 fUX@_ <ހ*{gŨDa-3HC4j.৳ {/aR%MC!A+aoT,68-2sD&A]\+C}Gh5ZzL9~5BnԒ!i)L}}##'B5W*weT5J2V٪[_H]M]UZ7NJcyt8|(;ݙp[h?2g]yED+²ܪ6o;:k C@56ZYYq"B EeaF^,̘3V`cEE149RbV0 ,XNfs~ױcr1eXo2&ѯ1 -8vxF9n&zuBEWTzG}*hL$C'MGF$0.4꤅VY`n*~ Am7u .jqpqܰ{|c>,Tۀ6g8 x[ƑB rqb޼%C /x83G!;<)Lp4 =aKG$J]*FSJSu=Hx_>;}w}cǎ}l'e1A V]+tcYU'XV[ MSń!IM?ʪA̞0w}G)OP}"rg$-/R49B,]Ye>N]o@_}=S O:,׹\ 1޾?/U?Ъ ?w8q\GC%JE!吓=XiߴZNկxrLN4|ƛǽ!Cd%l+oիCۤm=Kە:Nz'IyRT_agl%QK}RW*2KC;!fEOA!_yF,fƐJ I/v[MB,WL6,e덺cEMhqd&STj:SZ0,q3GO4pb3˦`\j A`Üd<-F/!}n؋{`N* L2QNLx@#3 k԰ߴ[CH.PMd"?saOf BCԖ%mNMiYo7n[_M~FnD9e ^O'JX iMV҆J/H)4<@̂g=Gm" 8oP.,5pl-Za2 bro C$=` y֜he"WϊK@j`|pb&du OAr65rWD}?@v$ђ%;dtyEI!+='d5=!+_ ZQ,ιbljd<@.?#No>3%ACd }A`v,n҈xzU(J6jd4#D́"B2U֎l;6XѲcGΟދڴ@sj&s"Np. 'jgМ2q)ǥ[sjѣoު\j 9ł2| @w"wy 14\m/@0 TOK#;vE io^ MN_)P=uCRE)7qGD8=r@:q3Ј>8i_<=X:9ɟԞ(Ŀ^~~]N"RcHR!YOBDE>'t)@"\Rp )@xR+HЍ6WIY1h4x܄ʎW3 *1+V*if/&BEe=^fԅ]UXb/P ?bG4cԇ>wG"nSiU0 DaJSԟu֥-K[X4KE v\Gfk.Xc&+I5g/d C&b2XL>HܫsA9 ù&i`=^ QkqnLpSd2S_<[f"yݫy:X@$r6 /~1Z͘js屔k9ǀF1 =˺ ڗ9K} M'OK{|N{v{RզS`ڗ}jmu^e9ByrX >AOwqArTgq:rTi+ oZΛIC9*Eag`{]aǷRWgFw9s/K̿cy~ g٬_ghanl>!/xֹDH߃Z{!;,g x\EqjF},f~]/@6[йշg}j>է24}[T}__oPuIl64{7ᤳGߧ}#HUޝtg1 b.M.r _Ay "ΧݾANR]2ԷPLnTzd.rj-YM zd9nKÕ3etJEfH? N?==rDꟉ<'.*KljM:? OMܕz %=';^m(Sص s$/,SlǬ$_A 8t+gsYDVT+I۵&Z&{6ȓ2os)Z*/G ܴnJs$JOh[(RPLZ?<7W'(o76DϾ?0EoLm|l^sS[83$[N32=Ҍ_y2Sn<C._Y^PD};XGFriЯUf-+b[R$h k_ 27siKkX'D+֘-Dc#X[r!쵶fک6ay8pNokN},$22paP)π! O d.S! K3v2 Ucp H5;zbT.uRP?q1=98L|8MX:{<]U~;]xm;.6|(i"7k!{R>=ߝ'hcy>u8{JɄx@)]?Q6M``=\,% o _!kg×@߮Jb>8*=WSݏ``\"ҭ|q׹X2Tۘq9y _|HcXI,pjDz /^{@gۈ܀$Solѿ*=pszDN1šGfֻlAc<߄|}~z^}`qZ~h(اg-Č"@-Wfgm txТmȪDӇ]ܠ*Bp[m~ș8_A Oߓx`9pXY)7m9js2Ⴭ2`$8PA̞>iŻx[OJ /,l/eϓ'w,\4/ ZgqUSzb^1ǃլZnr%c XG"Y>WJ}Sȥ R+sX/*+n4Hb ! P Q(`5 e@[+H2FZa:4ASDj[(Zh0(C(%q}u2֖cTrʥ {>UF\K@q΍-jdsk}5ǧ)Gqcڙ5F۰w5}O Wsz[SܗRk戦bO1#h}L``k.iRom"x^W9R.n/9,l8AVp"f(Ns)-O7)nl72ιȂ6W[Ts]j̈́lhvX6-ƖfCl(nckoʆAa}4K;l(:̆6kǁ'..~,ؖ%/ֻWQ:ļ  [Hm6q?Jo®mQf|O6֬|goj[hܩEOѴB¥_}f@zww L ?uL~T.7 oyR5ocdqd޺j1>oR{~zyEP?BP2_lC|3?[߭s #_fTmW/='Wn%'BJ6L` )xoF;˻)~93Spѱy{`ܧdJY }[<&E7s!onW51+Rx0~|+y?.. ȩ`TT>U˨7{#^:$Yɋx I2Tǖ7k3)NuTPtIG<cy?gzc\^'flk2glBYBfz򖯑hZO>5ߋU7h .ZeKuٺQZ g_Ѷ'NFWnD*(ԩO۰i]fv-w3R#=ى :.wgNut+K?mglmy5ٶEWgկ,}߲uMSw+KLgٺ[`XbAc 3lVS=iYb<}ryGS6PHm 1:"Trj_[B*ﶍ6R w4`@Su=^x]yywGcτ;6>J[3cY>[pfn8lyՠ~?re9d!HxHW_h6g'(`mk#^o{w]}_Ϋ%GvX |%ϏpGĄ5KeAj-i$W ~ k.yH&*Omch|/.2[@c9ë' m sPwm,)ƹmI*'Ѐ&.~Z ~Rb.:w72t;Z˹Ǽw pt3埰wzy~Iz2vv-uN%yee؛`)tHpҗvb&$XX2fK1u#llbVTfD[!޳X} #+vfy:Q#|*f?]yɣd{'32=WV>8l) 85V0mb( /滏d8>d(;-'~UNͳ#,5hq%)sѓmϝ:)WQF~J.!ԶE睧`Zy4QIϻ|WⳖ>_6K/F7)"|VU9p__AJ]{uv{O1խ|+C'm4qj|5.ҴYsn'>Hj/_QYA /ꝸ[o(LPg}`ք{_L<6Z_ƯT䬆 *,8GH=gޥJ'Ҏ}5c&3:J;&iuiŒvڪYTT;8b{?j|MM:ZScϑYg")wug؆L-ol(6Ou 283q]/Qw/zE1Nϙ3ZF sci܋G[>'դcMH5/SXx3qX%% mVX3 *I8e8\5s+{wߓjmYnjwp_EgOސoFם2yZYlkE ^R4aϖ<d^Ǻ/M?)wwK_7q6~Z^UIW="0vI^0C L pgM ! ` RD^""W"mH6ЁS$Ge2-jSZkD: 2j^ܴ;ߜg9vscE׶14R2Wʓ'$eʑJn/wWyҟX]^ Τ\_TI6G02m*/D}$EЁ}vhzqɳs=LJ&kvB+>nc}3=u:\{}{}oէ9!M֒'Zt<;ߛb/<V#!aTv3)ΡBYWȠtJ?.ȂqP?MxXx~;9+*~&gl1_$@rE?<7(UY;wޯVsְ~iO9XzA瑧9LS$U]ܯk9Tz[N2.`oy;3;2K17?}?_N>/m)>VH&zj2@Fhjeqo 5S3c$,yp!zo~LrbɊ~_!^Ԙfxĭ6y_h 1Nj 2Ռ2>I# ]}PE&ژ j\8Hn~kΦ\V/'TAMbu7PRjö̿ $[@Cɳ/7oQq~ɎUjGJ^{W/&Z{_-vKdNRmR YS(?F[`|d9"Md\G7TEu[*-7%O/[vR=։{.'~xVOg=<%V&ڮӴsyhp~LyeP7lK'iɼ^{ZJGmWSrZd&&VӪSS滃eM~d gF/<N?R1G93ud`1˽ۂ噕]|j0w >o'~r\}ɻHʩwʤ 2\2*&{GDM$_%f${w[PjnO׷ c+>:po4R?Ҟ^\yRcUZBg󝕒Y e}`L!r}3Up_rm $WwfFRtH]P8G'Je,% Fosxkx5 oYU/aBC6al3~! qSVkO͗.W˾uNlp~+C_yΣ2$:Ceu@ E&OQ#y_a#]MegulHh!*Ox=Ҍ22*z;vɍ-ےk95v,;vd;R 3+8m*P>}ݿHx;V27rh}2D׽lP7{39Cμ{醻}*KR%CR%iyKyxggh2 EJ[MoGRxija[Tt_9aE'63Wxٜh员gxǙ`-]˼+8Q<^aʜ&}{|M!~Yl@1Sr'gdIX {ezoʢ6gܭ=c1MHlLI yt.xs W@K;&B{ ;_D{;( jh'߈Aq[KKz.s| ;fLq7#@UoC"kJ8Cr_^Ĺ)I.__pF?w\= =Yfa;%8|/s{&;e1u\68o/1}ГHKs csر#CɕkM<:!yye)m'zibͽ4g·\ cz5Q~{~sT'N3cP1D#_Rכzv~Ŭ{}ld6-|7ż: fٽ'sE -k{. o2H&w=l56)'OMD"Ue~={VgI'׵[@+TsvzFcO+b)a7@J}|T0 r|~?`HÉVM{lOv|1 wz/aF~myalcۺ8{iԤ[II& P-Kӄ4"eK&qvE$Dub {hn6rݎ '&Wm'1e44(s|HNGIbqi 9C 1#Bnn Z昙_؇\Gc+S=oXĝktW(CFzE}6-=CȊʝ==؝KȽ!ma ;3ҟG_j ^g1*3؅NX^w-;9x'rbriC;xƶ=cGv^3t,%(Ljp,mo53{`8Ѿn%t8j<_>KrF~-i)zf+tnUS'{K?Kkdo7p0NZ"km2RvhwCj)ط@+E͵R;5jU}6 ul\s\SFnuk1Fo]cש:_Zy5Lbs@ }j2 /dQc,_R .Aȅ\2?Ymu@^7,PQ0<4Ahvu@d?yC)7!jg4A#)P@.]H b]Y|i [KM*+^laU/C5|B#R6JY,j1k1~bn{Cu֋ tLkGUȍz]$،w;>QK pQTn(fyIv9TEJ^M.ҼrbB۶-Qڸi)3$KQ+QTNb> Շ2Q],0J.8i!c/{X;6P=e +g v9G|ϹYށJu*Dj?{lQ<Ox}|ʎN&X[!ߩ7=MX&4R y2Ta)wCk o&Ŋ8-N'ţ‘~qGꔢN]j$IB'!iOs#=B!t(rLbrKtۜ`i#{!2aR )N4W%gEz3уtR@1f@=AAau XG; c%1JmHBM 簪"-ȣa7ȃsNŁbppsd7ϖr3jf@ Kct~:}̀8K-EϪVV,m\T*ƝZɜESX/Y6X,˵do ^blf̥ }*1&=Ӳ Nn(tucA]Z !uA0I[P5.5b ֳy)AWX@vm:rrҡ5r,X.fڔ:M%Zʉr54jj(t"] Zo"*HTC~0ܬcF׍W6ƢqܝCRʜrCYT(8+>T"Yr}aӊ6z |F⑾ ˧Q~kT]<2 ,7e*oȏ06G7!S ¬0/,7Ȃ ryVdSD恰3.3* ,sHa꾞uTc )DɃנy ;Hc/@çT.vbgI}`ol~eso1[O w:FkA|?[=z1l ”WNuĄ+Pur#T ^}g# endstream endobj 15 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 3/Type/Page>> endobj 35 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (98-0810.a1)Tj EMC /Artifact <>BDC 0 -86 TD (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/98-0810.a1.html)Tj 49.74 0 Td ([7/7/2021 3:17:32 PM])Tj EMC ET 1 g 10 285 591.75 480.749 re f /Article <>BDC EMC /Article <>BDC BT 0 g 12 0 0 12 16 751.5 Tm (There is nothing punitive about the Administrative Judge making findings\ about the facts and circumstances)Tj 0 -1.125 TD (surrounding Applicant's conduct that are relevant to)Tj /Span<>> BDC ( )Tj EMC (SOR allegations in this case. )Tj 32.7 0 Td (Furthermore, reading the Judge's)Tj -32.7 -1.125 Td (decision in its entirety, it is clear that the Judge's adverse conclusio\ ns about Applicant's security)Tj /Span<>> BDC ( )Tj EMC (eligibility were not)Tj T* (based on the Judge's findings about Applicant's filing of a bankruptcy p\ etition; rather, those adverse conclusions were)Tj T* (based on the Judge's)Tj /Span<>> BDC ( )Tj EMC (findings about Applicant's failure to file federal income tax returns. )Tj 35.6 0 Td (The right of Applicant to seek)Tj -35.6 -1.125 Td (relief in a bankruptcy court does not mean that the federal)Tj /Span<>> BDC ( )Tj EMC (government cannot consider the security significance of that)Tj T* (conduct in the context of Applicant's intentional, repeated failure to c\ omply with the federal tax)Tj /Span<>> BDC ( )Tj EMC (laws.)Tj /TT1 1 Tf 21.767 -2.125 Td (Conclusion)Tj /TT0 1 Tf -21.767 -2.125 Td (Applicant has failed to meet his burden of demonstrating error below. )Tj 28.159 0 Td (Accordingly, the Board affirms the)Tj -28.159 -1.125 Td (Administrative Judge's December 28, 1999 decision.)Tj 0 -2.125 TD (Signed: Emilio Jaksetic)Tj ET 0.75 w q 1 0 0 1 16 579.75 cm 0 0 m 113.32 0 l h S Q BT 12 0 0 12 16 555 Tm (Emilio Jaksetic)Tj T* (Administrative Judge)Tj T* (Chairman, Appeal Board)Tj T* (Signed: Michael Y. Ra'anan)Tj ET q 1 0 0 1 16 477.75 cm 0 0 m 134.795 0 l h S Q BT 12 0 0 12 16 453 Tm (Michael Y. Ra'anan)Tj T* (Administrative Judge)Tj T* (Member, Appeal Board)Tj T* (Signed: Jeffrey D. Billett)Tj ET q 1 0 0 1 16 375.75 cm 0 0 m 120.645 0 l h S Q BT 12 0 0 12 16 351 Tm (Jeffrey D. Billett)Tj T* (Administrative Judge)Tj T* (Member, Appeal Board)Tj ET EMC endstream endobj 14 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 2/Type/Page>> endobj 36 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (98-0810.a1)Tj EMC /Artifact <>BDC 0 -86 TD (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/98-0810.a1.html)Tj 49.74 0 Td ([7/7/2021 3:17:32 PM])Tj EMC ET 1 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC q 10 36 592 730 re W n BT 0 g 12 0 0 12 16 755.25 Tm (Most of Applicant's arguments are patently frivolous in light of the cle\ ar weight of judicial authority rejecting them.)Tj ET Q BT 0 g 12 0 0 12 16 741.75 Tm (Neither)Tj /Span<>> BDC ( )Tj EMC (Applicant nor his lawyer has the right to abuse these proceedings \(at h\ earing or on appeal\) by raising or making)Tj 0 -1.125 TD (frivolous arguments about the validity and)Tj /Span<>> BDC ( )Tj EMC (legality of the tax laws and the practices and procedures of the IRS.)Tj 0 -2.125 TD (Applicant denied the SOR allegations. )Tj 15.608 0 Td (Department Counsel had the burden of presenting evidence to prove the)Tj -15.608 -1.125 Td (controverted allegations. )Tj 10.135 0 Td (Directive, Additional)Tj /Span<>> BDC ( )Tj EMC (Procedural Guidance, Item 14. )Tj 21.243 0 Td (When reviewing a challenge to an)Tj -31.378 -1.125 Td (Administrative Judge's findings, the Board looks at the record as a whol\ e to determine)Tj /Span<>> BDC ( )Tj EMC (whether there is substantial)Tj 0 -1.125 TD (evidence to support the challenged findings. )Tj /TT1 1 Tf 17.912 0 Td (See, e.g.)Tj /TT0 1 Tf 3.332 0 Td (, ISCR Case No. 99-0433 \(May 24, 2000\) at p. 2. )Tj (In this case, there)Tj -21.243 -1.125 Td (clearly is)Tj /Span<>> BDC ( )Tj EMC (sufficient evidence to support the Judge's findings that Applicant had t\ he legal obligation to file federal)Tj T* (income tax returns, and that he willfully failed to file)Tj /Span<>> BDC ( )Tj EMC (such tax returns for tax years 1993 through 1997. )Tj 41.35 0 Td (Applicant's)Tj -41.35 -1.125 Td (arguments to the contrary are groundless and totally lacking in merit.)Tj 0 -2.125 TD (Applicant does not dispute that the IRS has filed notices of federal tax\ lien against him. )Tj 35.186 0 Td (However, Applicant argues: \(a\))Tj -35.186 -1.125 Td (a notice of federal tax lien is not a)Tj /Span<>> BDC ( )Tj EMC (federal tax lien; \(b\) there is no evidence that a federal tax lien aga\ inst him exists; and)Tj 0 -1.125 TD (\(c\) there is no evidence that he owes taxes for years 1994 and 1995. )Tj 27.352 0 Td (Applicant's arguments fail to demonstrate the)Tj -27.352 -1.125 Td (Administrative Judge erred. )Tj 11.386 0 Td (The record in this case shows that the IRS issued notices of levy indica\ ting that it had)Tj -11.386 -1.125 Td (determined Applicant owed taxes for years 1994 and 1995. )Tj 23.882 0 Td (A federal tax levy attaches at the time the tax assessment is)Tj -23.882 -1.125 Td (made. )Tj /TT1 1 Tf 2.666 0 Td (See, e.g., United States v.)Tj /Span<>> BDC ( )Tj EMC (Librizzi)Tj /TT0 1 Tf 13.443 0 Td (, 108 F.3d 136, 137 \(7th Cir. 1997\); )Tj /TT1 1 Tf (Nesovic v. United States)Tj /TT0 1 Tf 24.275 0 Td (, 71 F.3d 776, 778)Tj -40.384 -1.125 Td (\(9th Cir. 1995\); )Tj /TT1 1 Tf 6.5 0 Td (In re Walter)Tj /TT0 1 Tf (, 45 F.3d 1023, 1027 \(6th Cir. 1995\). )Tj (An)Tj /Span<>> BDC ( )Tj EMC (assessment of tax liability is presumed to be)Tj -6.5 -1.125 Td (correct and a taxpayer has the burden of proving an assessment is in err\ or. )Tj /TT1 1 Tf 29.906 0 Td (See, e.g., Norfolk Southern Corp. v.)Tj -29.906 -1.125 Td (Commissioner of Internal Revenue)Tj /TT0 1 Tf 13.914 0 Td (, 140 F.3d 240, 244 \(4th Cir. 1998\), )Tj /TT1 1 Tf (cert. denied)Tj /TT0 1 Tf 19.248 0 Td (, 119 S.Ct. 509 \(1998\); )Tj /TT1 1 Tf (Palmer v.)Tj -33.162 -1.125 Td (United States Internal Revenue Service)Tj /TT0 1 Tf 15.661 0 Td (,)Tj /Span<>> BDC ( )Tj EMC (116 F.3d 1309, 1312 \(9th Cir. 1997\). )Tj (Applicant could have sought relief in)Tj -15.661 -1.125 Td (federal court if he wished to challenge the validity of the IRS levies. \ )Tj /TT1 1 Tf 27.547 0 Td (See, e.g.,)Tj /Span<>> BDC ( )Tj EMC (American Trust v. American Community)Tj -27.547 -1.125 Td (Mutual Insurance Co.)Tj /TT0 1 Tf (, 142 F.3d 920, 923 \(6th Cir. 1998\); )Tj /TT1 1 Tf (Baddour, Inc. v. United States)Tj /TT0 1 Tf 35.441 0 Td (, 802 F.2d 801, 807 \(5th Cir.)Tj -35.441 -1.125 Td (1986\). )Tj (These proceedings are not an appropriate forum for Applicant to challeng\ e the validity of the federal tax liens)Tj T* (against him.)Tj 0 -2.125 TD (2. )Tj (Whether the Administrative Judge erred by concluding Applicant demonstra\ ted poor judgment by not filing income)Tj ET 0.75 w q 1 0 0 1 28 394.5 cm 0 0 m 555.861 0 l h S Q BT 12 0 0 12 16 381.75 Tm (tax returns and not paying federal income)Tj /Span<>> BDC ( )Tj EMC (taxes)Tj ET q 1 0 0 1 16 381 cm 0 0 m 227.584 0 l h S Q BT 12 0 0 12 243.584 381.75 Tm (. )Tj (The Administrative Judge concluded that Applicant demonstrated poor)Tj -18.965 -1.125 Td (judgment by not filing income tax returns and not paying federal income \ taxes. )Tj 31.88 0 Td (Applicant contends the Judge erred)Tj -31.88 -1.125 Td (because there has been no showing that there is any law that requires Ap\ plicant to file federal income tax returns or to)Tj 0 -1.125 TD (pay)Tj /Span<>> BDC ( )Tj EMC (federal income taxes. )Tj 10.467 0 Td (As discussed earlier in this decision, Applicant's arguments against the\ legality and validity of)Tj -10.467 -1.125 Td (the federal tax laws are groundless.)Tj 0 -2.125 TD (Given the evidence in this case, the Administrative Judge had a rational\ basis for concluding that Applicant's conduct)Tj 0 -1.125 TD (demonstrated poor judgment. )Tj 11.998 0 Td (The federal)Tj /Span<>> BDC ( )Tj EMC (government must be able to repose a high degree of trust and confidence \ in)Tj -11.998 -1.125 Td (persons granted access to classified information. )Tj /TT1 1 Tf 19.633 0 Td (Snepp v. United States)Tj /TT0 1 Tf 8.998 0 Td (, 444 U.S.)Tj /Span<>> BDC ( )Tj EMC (507, 511 n.6 \(1980\). )Tj (Security)Tj -28.631 -1.125 Td (requirements include consideration of a person's judgment, reliability, \ and sense of his or her obligations. )Tj /TT1 1 Tf 42.392 0 Td (Cafeteria &)Tj -42.392 -1.125 Td (Restaurant Workers Union, Local 473 v. McElroy)Tj /TT0 1 Tf 19.997 0 Td (, 284 F.2d 173, 183 \(D.C. Cir. 1960\), )Tj /TT1 1 Tf (aff'd)Tj /TT0 1 Tf 16.909 0 Td (, 367 U.S. 886 \(1961\). )Tj (A)Tj -36.906 -1.125 Td (person who is unwilling to fulfill his legal)Tj /Span<>> BDC ( )Tj EMC (obligations does not demonstrate the high degree of good judgment and)Tj T* (reliability required of persons granted access to classified information\ . )Tj 28.435 0 Td (Considering the)Tj /Span<>> BDC ( )Tj EMC (record as a whole, the Judge had)Tj -28.435 -1.125 Td (a rational basis to conclude that Applicant's conduct suggests income ta\ x evasion. )Tj 32.922 0 Td (It is untenable for an applicant to)Tj -32.922 -1.125 Td (refuse to)Tj /Span<>> BDC ( )Tj EMC (accept his or her legal obligation to comply with the federal tax laws a\ nd then insist that the federal)Tj T* (government must grant him or her the privilege of handling)Tj /Span<>> BDC ( )Tj EMC (classified information.)Tj 0 -2.125 TD (3. )Tj (Whether the Administrative Judge erred by holding against Applicant the \ fact that he filed a petition for bankruptcy)Tj ET q 1 0 0 1 28 154.5 cm 0 0 m 555.492 0 l h S Q BT 12 0 0 12 16 141.75 Tm (in 1998)Tj ET q 1 0 0 1 16 141 cm 0 0 m 36.334 0 l h S Q BT 12 0 0 12 52.334 141.75 Tm (. )Tj (The Administrative Judge found)Tj /Span<>> BDC ( )Tj EMC (that: \(a\) Applicant filed a chapter 13 bankruptcy petition in 1998 bec\ ause the)Tj -3.028 -1.125 Td (IRS garnishments left him unable to pay his other bills; \(b\) a bankrup\ tcy plan was)Tj /Span<>> BDC ( )Tj EMC (never confirmed; and \(c\) the)Tj 0 -1.125 TD (bankruptcy was dismissed with prejudice in February 1999. )Tj 24.134 0 Td (Applicant does not challenge these findings by the Judge.)Tj -24.134 -1.125 Td (However,)Tj /Span<>> BDC ( )Tj EMC (Applicant contends the Judge erred by holding against him the fact that \ he filed a petition for bankruptcy)Tj T* (because: \(i\) there is no law against him filing for)Tj /Span<>> BDC ( )Tj EMC (bankruptcy; \(ii\) he has the right to prevent the IRS from unlawfully)Tj T* (levying on his income from his defense contractor; and \(iii\) it is imp\ roper for the federal)Tj /Span<>> BDC ( )Tj EMC (government to punish a citizen)Tj T* (for attempting to exercise the constitutional right of free access to th\ e courts. )Tj 30.934 0 Td (Applicant's arguments fail to demonstrate)Tj -30.934 -1.125 Td (the)Tj /Span<>> BDC ( )Tj EMC (Judge erred.)Tj ET EMC endstream endobj 37 0 obj <> endobj 38 0 obj <> endobj 39 0 obj <>stream H\j0EzlGiҤ<]6Jjhl8-]XCc|vt8c5)^k;Se5m=~M܊ϻge߶yݭ=51]gL72TuLUwY9g{VYecQ,lfdo3xcO`.Pb\ 0k=j=k=j} #$/[L7\dl=eɌŒ&O'0 T gYpV:+ gYTzڂa*35% Ms nsˆ~pV_% endstream endobj 40 0 obj <>stream H|Tw|-*"`݅b.{LTc" MTK,Xc/ذ]*%}y'sfܙ;3g~gA _m_=#Vd  tcâM鋀rvyAxT.A*N {GOI-hہ `Ԭ(_>r~`鯐o蘹4G "F6IqdHLL ܓg4 $2,ꨨC<ZG ZSm&@`nBP*&vI1VbdqE#W${%#;iWkP|)O*[ÛxxJ~Gv -r]J.Z֭g +URf2[||uרYu֫aM6k"eZiۮ}w:wk򫯿nwA!+,wGD5hÆnjϣF˸&OJH<%ij3fΚ=gXp%K-_r5v 7m޲u[;w޳7s>r'O>_x2^ڮ܀(;30 &C7:& XUX7$HH0O S08 ,jsD*`z",(4N$Nqg?Q(ϙTZHh12 ҔJK JVZKh=mtHh3^"%P"m2h;!WA;,Q9rM"]SL{h/e>O"USeBUjEtw۸CL:J8e :I4/Gg(9:O>Tj.EN獼78ɻx7ὼ3 _C|Q>9OI>e3<2dY>_K|UfxjxVu|omwls1y3~/%_q,_xT<'rmD[NDG6S-F}jW\>13''㍓ Ddcq1Y|">΢\t ^- uQx_xHBw'xqww;NR7/qηFzAnfEnvCnG~y9\ <,ȣ<.Oȓ^ ?ɟ%s9\_owS%yVyQ^u5]]5u-][uu=]_7 u#X7Mu37]OjjjFjLZƩ*L5QEIj9usBԭtkFSL?/K^wSRWSuPRuTSm u})kLϾOSL\ RoDx+މ@^|'G.IR&CD0Y 2Qf"JPV&BDIN9('ܔR>ʟi/ JTPBTPQ*FTm?Iwַm}GүSS TJS*K(ʫOaNIQ4&R4M4E=4M=S RRުw>O3;,eɊ=l8[3pFę9 gls?9'ܜr>_t&pd.ȅn]ȅb"w1pq %vKei[2\q]vpyW*\qu5:\q}n M7&ܔqsn-UZiqknmܑ;qg]эq׻{+zpOŽ~ܟ@VA<$$lPyQp02rp`cTd9YH FJC(7K)Q[C1d^WHsKh38RgΦ0`~Ive$b8x_;8 e*\ʕ;Ϸ@o_yr iWL5Xzߝ=`UIۂ>H8q\hjn5% TdN>=O3\0u:6!p"N@_\۽N7{.+8 p%sj^(r(5[Ya`r5؎ۮm@5yB&Li'Dv"^?{qsM-^$I(ɈYcǯ$!a`n)F@pF$~ŕ8oN"~1f%xz\ǑȨ sr94[ו2zIC\A䍶4]$!ѻAϋT˚HiIԗU|O6Q{ͣ&νiD& ~" =t;&NUOV~:A'ަ poV:'Fi2)äBi9yp.(6pvo4WkE%!xJ~qˠMV#9H#l+b[zP^P 䇤_8]jÆ$'%<(!>Nb7*2"O3C{ܽ[ݦ*R0%\f$x %AKz)Jhrch09FfwɡXt8ԵfVShƭ\䞐L\QN`2rV\^'>=Gϩ螒L݃!C2"F "]zB)#ZwҙFaq8<)e^I!Xư2k7T5&V7R7L}ft!K=ӈ\ϨVgr+썑>Wͪ|+47E'{֯ǃo`rjˈQiPRJ*tҌnW?}:m|%na=~}W\o鞔ޝl HI/ [R~q9H(0r ul$ _y0f39F/4jj|ܮߺtK[|}D+8 e#)HLžGBǬ@}TJfq[B7y2`sj}s6b;4QvZ^qOTqOt @n%t sUf+:Eܚ}dj]}$#?Wl{wgߝ;vC;19R;/C !(-l-4@l` J[QZE^~fRm6mV)0a B@}~߽y[cʨ%E$nl:(y ɛ hq 9,ub8~d0}vwMڃ,1HqlYv`d=dup]}N(L+<7  i;5t8؆qߣk{G`֟w]Kڗ|EBT߿guɀã*kDZ)&IƎH+ 뒾*{ǡ4܍֓7rez|gVulys<Ӛ4&2_9hj,Z,}X]V+]W9t~}똣k..tuM=d=kk]di'u#]:ֹ0'U?uQrBbsy*HimK{=HkO܍*qoEPpV8ZJt R`ܟ9W /Iu= ˌ}@H移6#@NXYJ*`ߊDg_zϕT<)'wvZzi.;prDŽRǽru&aHkTU576_ypa8Nw5[zw@7xz]QŻpPXDyZB#7/T_Xx' >? R&aHSSDd0Ӧ0S' |^wC $ID` YӍļ|>t#Mhf5Ijl6ۿAb4gW7/h̦^=xpV]@>ݰgs<<&ҎC_\0ڹN{~EN/s+HJ\<+Acwԑ6-}[<CLEA[="V"pFQiR` 4;%N%`$p^}`,rH^`wHvANKE.a^Å83cnd0?E1.sN:ɼbDEnB3h|Laog`X[IĻy8&VM3ikdCBodhVM6eX| iL96l2v!; t䡀E>x)5[Y<[:Jp(ٷ"ooSs%U48Vy;s߇鎹W W٤uo0=*YT[J#ӄ95MA/ KE_1;ADm+DK%v nJ1}Ͼ|Pl2ۓýgƃk~`j-J+M3G.5톦hY Bӄ`<@BJr%gl2 ,>_RRg ѧ1Jv6qq;g㗻؎s.8JiV*JN6,A!ihL*!F lKGvcӪ4mtH(Q0{t~׌C: Nc|jmm3kEWlZV_EO_sp/`SMX{C2)ITayur LDȣCjh TkQ*h]Vͅ?èt}*sRts<91#-2='g"{glC$Jq?OcKS#E]OQ&h61B{"h!^_qj`x ~x4ʵGc F[DrBy[\EfVG^x, Ǫ3g  >On Z[ "+ӴQN>|3T|S@*=Istv>C,=nx$ ϩZ#B[$\8e5gJfS4Sґgk6  ݷqϞ~ݪӾ<wyi.?n;?c?llIˆ^Z>zs^D]a*||HoYtdnJ!e{UQY0ml鳾_cY{499zT kh(8ɞsbB[T 9 yذZrbL@}|i6r߰[-Y*.IOod ^zl7 ! (.ٴhd䚯]rfSu9b:u[;^BM 8vԥƶz{ޚp\4}qO'svhd?rnH?lOɈ7prщ a!j\uV`Sa v=k~׺!!H-xb9D):XVo+qVgeD][^C90D\B]4/2s[w[ϣ1wG{G ^HO_42si@_`NjW6_uw~ iœr8m̂%g_gٴ$ / )B (Jy9Eӝ"= v%60Q1#s_x~ xֿOޗ֒D#NNi@ ZkZD6y"tmP;O5z@5ku ٫ zddr*SNNͳ0݂/QoE?Sn׽[L}1RQ=OG5k >S4֧wOY`1Nm]9)UM9Q2Q v x#N;mZZ`p16r2ʍb/Arn^Dp(DR)! BkQB B]/ ]e<7 B[! H..EAS6DD h-* -mPB dM `!IQo iYErf{I9xB;S4CTN)ʤrEQL ZG񄔅{O|>ب6JEVHS )ujg2>e[Ū_11ưʼ"?ӳSI-rҗ-ж!s4qιPPN5W5z!5kc>'_ZeYȈmq[+3|+{ |g_FzBƠHF+v#IgTs,pv5{Tl}:NA-փ'gQYhVm""1%AsYhala\$pS܂i%ZHœ7 {C1tL2s96DzھW tucM0&]Do&wUF;l<"GkhjG#!V:>+.rGX#)nFAXsGq垔>-%NFc?Goy UuFڞϬw{vg׻k#.^*V[)JPA(<$DHZV4h+ퟶDTB@1mPdU-U[{齳qu9= C[o&1-FESC-8l ]\<È@lČrИ&1d7\,1 ?m[P~W2SqGKީa=$Y_)5׌>P]^zDW\oAAtdw4zxGjҕzMd3nC7I#Ea4eвn ]ނQvI|%m3!hz:HzWBBx-y˰MSOzrgl܇<&<)^TZWMe#Vy{ a& G@ | t!zn H$HE8h?ݑ]&j5l39 FM/ǗMZgڨTUWC ?2-xKɄ{GAU% ʼnkVQ4Af m՛>ꌓ[*p;rqF8 ٍmp,4E8>Vs-,M+-eL?Q0*sv) 6Y"K%w?pſӝlq9`1 aEtU7C6dNbӦމ٧%v皒4Ɯz[˜{ %SmGGqFV3#8cs+ԇK*'#X7#eq(㼲WX")d}>â] *Cq6GzB  Qtp-Λj:rux*nD] T*-99ZPLҎp9rsijĤV6bۺ` Im1a ˔'*ʸ`B?ݞm4l`'p k>6Cպ~,-:=t.2Ou YÁQkW[ aX_gg5cY `a!=qvjnzQ2زK+uթ͹#HRr֝| цxr?Nln=O&ޡJ6ʪHK+t.ե YAJ@ (NQx"w6(_IzK̻6b%?8z`fKt仠>+kXXa1~A%QΖNQWi ٌl"T1ˆXQ9WC`x,u ƍZQ,,ʦs\qϝDBǮ^6x[,ĺkrhO{O- :#YVtVt oCOEyΫG%jx1mmѦWA{|^m v}}X%?\_K9޷ [)GOt46 dL,\R rE*M&(I(A/ե\EEvL0)!f4ID^"dKvщwLfӷMD%^Ip˙\4b5W4-u)tD.p0SSSE(g3ͮi#t 3tvg5.ђ[?W%[E<٬$vzɝ$M>b?4?/_\g~~>7Ɲ݁^/'S:TTkvgO \ݛx\SSW TT'+OTm{o]|_|sW]I'JP'hו``Hݗ B)31CդN$46m%~iMٺypiazy(+찶ϱ''{:9Þ~2w sƝMhf`fl6/xd{ݚ͛e4=m0\!1@E5P NʻN<#Jl |[z''|KH'))='W2-穧xC+BvP F&{|)0L; tJ2Erh8tw]!PmC@|#;J:ĹțN4k|VFczk3`ǩEKtjl:J\olF~=ޜ^䛺5zvM%[ S+GrLV_>āJFaХd?3&_o'mۖdSV9Dѯy&H.[_:*.:Z^?ZsvVHVE(?<.\BR=ZIG{ fˀu^?7eqmTbHe#pdL&S8/LAz=orZy\dm`&uV݅Oon\n OM]X=;O-&$ܳD~Ԋ6.lwaKaI5bo qIr H +0 +FKrbg[n&f.:Nnx!do1CcYf!?%&=C3xgqJ: ̌?[ ?oVyQ>ϲV3qc ! ɛn;{&[G;Un~s|WklhQ,i-JE:e#Ky9Nny;mܦ<֢9[%],k-MMkeV`uCS`h0\INCR;wSd(cm1K$<>xǷd b͉x#J*LR)KLgݳǠe'!WV6B'(Ddзo/?_qYt~u. LGeALewPQ:z5D!4 ŘĿ(^g:TGP%9V=eԻыsᯜzzA5e[5jG8"ǭfK8p ,$fƼn#hX?<08T %+H,U%WO6@'#:9'Cș/:{JJxlRSd>Щs54o[J}i9q3W^KI LBvߗ'u(C^y/]$Σ1O&>%6ǫ8=P88yLrv˄DA5'pf02LJ7`.λΤyԥ0,U9 9` ؤ4SBBp6.4eVN..{K+~8UX|1K$)TS&jE'҃GB- <1*XNnKjLg<6~\o޵S7 ~o>hZܮkMGK:㻁'=ɘmhz7OEG[hLt`aeuiۛku p_G"Y]a5yHNKvg/ݧ2[4)ԋ\`;DI74^0F[#M!!A隠Nn3Z\R$HLk 5<Z3(Y28ȯ8j@1_-BќNEUurւVX`LLNS4,~.@Td@l[hO\ͽǞxyd=wg禟Xxz!iTgHOE+.ml#\g >ӘAsU]h5B˩rÑZu ܣ)~_.=@ zKCQ=ȧ:yOa~B2"eإH^ⷂxA|~Ev;{< VUxU;tr[)ijZ N, j2((a>DpJ;<$ j}"9$a q0"#(rO|sHJy䋡8Aе. rXDѱ(c ! v瑿Pp`yq,P/߂;(T9*6V -fZoVH,XrHrS\ oMB#;xN# Jfpn28+  e-צ0I|p㳼"#|WݭRW҈}HKHWK*L:) $|[|C{T&;~ω}gw>;/q|I|H &@b(PS:VckhvJ*Mbl@2ԉI&m4!F&1I칳-|~~%dhB E7>UymUO>M';b(x}(AkFk?BPnFc'M Fn=Nj㰣64c><0xH;ݸ͠nca5d--7 8<ÁZ2$籡`ꯑD\ߺC?jTr;g" BCNrb'52XW ܛS rFSG7[Tװ=$rR0֍b0fPˁDe,FYv! Zlr黝2b)쀢{Ldp'cvw&*-@@hv b7 S}/b@F̤ 'A+Jǚſ UP+K4 +lCq%PN5^Q%.MUZvm~y X%Hqt"׈2oM8RX3q۱((|<4l֭ , :vG2P/ǣ:PHmk[W?pĢɨ̺g]E؜}P&gς-MbBUo=; $cP?e4l̑9yw;V FPCZ f;6vwRnɴ’H?M~e?I,_u܀l70T$$O $YwY_E%Yn"iq+L["S[~yAj{<,\kW,zE0n⽈i٤r췘m~<? NNJѴ2%P7捧O0-  q[A! DgOBOvlUZ_I堒~l&&ۋQP:={뮭H(=BwW?LC8s59\:XgNtpb>(GbZb?g KͰ*TPx|:aP߽y{Y&bonyk*uϹ+~]p|;Nl'q'JHBI`) e-KaahP(huedZ؊e4nTiZ&eݺ8;ܓ)af,ʾΟ&ss$ZiHO:p|)1 nw8hlivpsEqdA/U=n +$0jDWAV[4K)*dAJ%SCJђ1zm=}O '\;|3/K7J|-B4~5؏O/W BXX*,K u|ӱ]_4_8j,op82fuP&j`: f8pCST|˩@%WW%vHC7,<|/1}pFJIj8<.4''juU9um9~h Ŏkvҵ[0F4h\Ot _+`5Vb Y.02y];8N *_ =Nї뱔k5s> U6?ݸ~ʁ \;14Ȏ{㗷l=ކޤ^/AFЮ Y+ βκ;<܌RVrYG;T3|} bK_C\ FC_pf۩N&t"rzB3ű₀ƛf~浅[}FSB??KGk6@ fpJ63maQJiXp$ihu5R/ha>K:0s>z|1>Y]S= |i!|86ՄoL!OB\]PMXvH~8%,n|` p5-`ujļH *d LK 0dD ,jqYt1NVcyKUGčȈz,.c)'I-SF~79ܽY P1VT}Nw}X(m,FC9L6˅PgÔpcצ.\+Z\kFob' {ʟ΍ݞw)ڔl,jyn-r ?Q?P$nvS»?e05кv ImE k I ,DKHpO[༭"oFcͅg E>SR}ߔXV^/JʷT] zx'zcIXk|/?F$ lFT:Q+Ήn*{]N߱2*V'UV,ncX< PⰧϊ|CSì$  ['E2` ( _ـ$Hp?!+@s- N0iXcㆬijbUܵluϤp Znbt";677qkѺpyg[Wa~jw֋hJ#/9} i'ՑN  Ʊ+v!K/  V'6b*'qD5iȦyҞ I_Qr;FyAvKKFIktF}7_FGD l1@R9Ty.V$]"/C!4IeF,fc `-1K|5yQ"wfempɤ70!@>zBΕ( ٴ5^u;qo6 'Ky"R"خ=cD𼖏Teq5,f~,k!Ul"UO-& ʘ$hF٫(gcBHEq:>جjjm:su?'Ʊplȥtd cBKŀ2&*6fe<:(PQ!t::ڤE4P+:* э1wl L{sʺ֌ bz,fc&_yJ#U ;`V^(-z=VE9=@/6Z^ܧNwrgTD i:'ήDW4odbb8*]îh6(ٮ@5#}xMW|'|rQ'p}A񸃬6J'vepp<>iaq/ak*?zEq]:}κtSq WLd6 K3Huy,R2&rKqz27d**^8wA0ۙZTUYUkJwϧ zov)TgΎ}Ka\_ V9C#zDzs,]j8 jpS W)[V[[nq1K@Y^?ӰfT;smh{[ivr- ! wS}m"1212+""QQdիaʍaʍa!.#eX4Wp(lE.mqQŋ^a7(d挣eп̟/_³ݙxS:C4JcZtg꓅9%cdY|؉^_S겧dh==4{xTr6\MX\0iudVh2&͸Ӊ2#U hiO>V/!^&3߻'5fdW'd"j08?]>6ž@'~HlmRv s°fkUKFZ =Օe+HuWلU6n<+vⅈƓm4 2yԘH 972C.{#)Q1Rq o4k>* GjTMٮMBl6-jr놬(w y?"$f!3-n0,fO^F@M[~k>uL* %=FSEEd`_E(/ VKsK&/Scg"b?4jl\崦W~3fa:+O !V_IH 1S⏍c6u4^}$3xU`:6{E0*<(AqJگVX_F c|D={esڵ^Ox>Ye?,֚V|_0+,1sKkx^:ؿPeQ'r]cDY)fZ_*|>XŶ(އ@ 1~&cø}Dh[aQ`zE%[T>Qi>Nbľߤ}Ӟ{돯`\xW|5v ^)'o [~~I;eKkujf<#n3uu08Vͺti:Ʌ<Ē納ƲU 溉uKy; k~EAl}?oub'<0Zy>1hib33ĽOgb@8DAcbW_4{iGhr7q,7|2/ꌽjBu&#ng6N~Sx2>eer ;qk"^CLĚ4z@H11`nkMp!ig1`ךnfJp?(c4s cu{Cy,YeDvL(J]Y~/b\-h=s9b&&γ|Ts#D+H4F%P oFH'jIԂiH1eG}.њ93<#ρ^6UTW?},1 _ " B!*R5"JZj u Ђ|h0-HJ Z>CHh[@L@L}l>Щ/g{9&{שv̟5'K~`BfәM~HQA>#3hs`.{rI&ٙc8 kar#sU*j1ﰓx;iO/Dh{~>TA%pJŹ̥ij;XIvhBkKY\CxD4{;:6>`>!f#<[aG~FC`Ð8LȻx~2K8yE7ZGDMRUU`8 ?UM IzU 4k|F-il87SZjW0::6zj:?A%z~FPsOR!O,9Ax> }I;c#i?0g14{Ywd:fB"=DQE"l 8q{o`>D83 m?Ww5i] QGs6<ϱui; {V׭} <Zt6> ۂ9 Q=_Ϛܒ}O9Ϸ8?eHl&qUbS'1K%I,xf/7y?1b %~I5;"=ulǵo1X43L](PP[kmnM7Vr3Vn3]{LC؇1}ZS{30N:Ӹy wt !p .`[^v/:9!77% C3|(LQ2.[ry$˝t]&IDc0̚"fJy煮Gzߘ9k]9s ÛE艮|gL+Fx7_/&7Z[_@obS?aq~K)I ӹR=nT8=f M:~:p>X4~dN]K䏵h$+&{q(#Uod~><ݢpǹa.P&XG nh/V4XNXRQw`Yu-ij>N+Jur@c֣VInHQkAh6T[NÄp ǙXNhuHN(:x/ts&K=a!\x946IA P_6# j(>ÙжG AEǚZhM FA_A؞AL{ h홍sMT{J| ~45n hތ゠}}= h'r&: z?F{6 t ܻkhݸw:B󛰃Nܧg-N4Z\Ce1~]x_y3t{6}n'^{h\06x,0{4}*8V.:B"S#wnb:v29" rZK}.U9ݭ Ѿ4Q\tځSig oCAX_@t]Ld+q32O8y0;uNE.h# -?/SQlM~Gwx݁WXƯDnD̮l4{ պBsb/'D\)$hLUHd>gNwPlnP缌\]L%ckQO%>&3|*F*?.ӊLPe8ׯRh7>bD<Ϧk7']Ż,)~v)*2K!^5AgQEd2u@0 {@@IjGj{R76wW' q%|k~[LͰ#MZJk9kd:pݴ&{kķVþlo{UR bz -Z׷<޳.볆soSsүqzEz1}}={Cc=`;b=X@ϟ1uk{֯ c򘶯oag/髟6l\!YY\ƣ}#ػh MKAoVl'ր_D^$Ξt]12:G״h|T9%3C)9=NHN>ɧӑRS>՘Zﱽ476~W{ݜx 0(l>˾DD»UiЀa%n TdÀm1- Yœh#{#4$69հS`jR<$]cb_t.W!L8*&J\o|*M<ַ^TĤ[c~@72^=]Y<QQajGTiFxtFh(ڒ!UIQ+g3-Q3,%BʄT$4*5jPiae{w5"Ysc}9o(:+B~Gux|+mtF vW* {@ & ATMz%ޖO:ژB,@e }N!WCÍS 9߈#|Fv;dKi$J3i\2^R%9 2E$)WQl 1ұ7!f`LE}$ɀYs3>(C4Q"c=JL"Du:$biL1" Qdi5уO;iqQ Cs)zU"|FohGSES|^ "';98>6J]c"r*Q7*u3 yw EV㝹r04~|KLN`}FAyAe׿ׇpGk0-oltXcb/ⵒ_P<(`_DPks)gg̈́nh ģ rEG6CWٳauOu;'՘A[#'zP\Jܣ~*u6TǑ;t1|ܩzvOSūm0r>ʺ wJ4s.lg[A1@o==LΚC=>@}ͿV<gc4EB)|k1noBVyp \E|z  5~›7MBOYw5^ȗ14yVOeH&L_'> (ʐ~A5!HwRD[hClwS}8uqf 5/۾'P&kO=mQcG!7hO|?|JBg|k{}Vk4;w6Ï>֟ɥǖ4}+b _Nf.>v]X< |<'f晎V#frߌSG[n3F k[S>|AB_B;v)tL~5t>``  !^3׌93d~hƾb>hބyW}s̜"@xă>@jکC{w _-J1xq `8ڔRzxHeM lvAZ oIF^81ՠWaίz2&c~S{T\Ϭ"f?v>z+٬_ч fr_\ { iT}qTcJoXj$*=sޮ5^_>ϼ8ƾ+wkz2bb MlZπڝͻUgє"7b;c'1JBн>ND : n׳hކqQTmhs׭hNLzEMn7%W_7)uN'2-prisF)䞿DlmQ7 uW)Fv::6=En0oF[K~mVA_NKv = ~ 4Z ]>xڄӰP>Si۩#;u39Z:̻FqSTGR[YMӊɕxh_x>xR< RUrkЧFk{?B) V?d;+V'L`+, =8ds k&b$@hCH}{ 'H'bqރ; yyQ{3S8ޫGJ4C]^7]q ]83p~GU]qᄋRy4ʯ$+@CD%!CgP}!KhJ[+ vkRG*eujRI)X ԩ3u:s9s߽N'qD{&rmlJFkfjQw is۝]Κ*u\}w:%OD $o~86s--$./FuE{(Žȷ{q- >ڵEA[>G{写9ev]JTmO2$vrW|1c=LCɍOH0>߀T ʞ|٣r)ݨc6;9rS:/4rau:$Mއc(;KfT2Fo:D&ȁrRqJ/rEwrNg9o#BbYrQuՙb >#.#yu.`sA .JW𭡝5RJvJu&9ϼ.Pȃd]Ҏ۸rbĭd51< #\r }TnwdI;(7`?չy1Ɲ\^i7#FMz%6z[gz%ۜkxnb-3cE齩 SL/ȣ$=8-uK\lI~K2Qw|v}g9m$-G&/^'PB܃:*_/9~R.;(eErW>a,1ҫ{I9(gT*Kl-iFB wUg}J|3=(anq#*"eMX_5Α^uo|-K<>ԑ 7PsgiTu*Ro| ;> kYz3ۿ ^e.2(l0e,0q@1 ` (y(="<?,ǵh,45Yj=-,t.P$6YO7Y==c8T{^Vߘ-fuYݏ@aV=/c7\0娤ք6x H N؊.]$uf}LI-:b6)](=ߨnYzZX롇5kqΛgGʱ9q3.>KZ?Ԧ*Qms.u9o1"h϶]Rknژ]CLciվpQr ڰĿ13N"RWͧ^Uj=5l՞sYۏIy'ŵonᡓs*OG()(uuiZcDSq:ul۩=[WX[މA]yv9nS6$.]Hv%t,ئt]祼/t 꽖MϪDwHlEHkkRqs*JT]mn}8IDY"w뻣)5SS[,v|pDҭt"7;#$8Jt'#Ek'xKiMXċn\ŋFۑu^*u9^:H7~eISKz%:ealhtu~vp 'DoטXYs-c%J>pd.WZ4՜ lށM\K^ק\*АE4c$[{1q,^b S$^O)cFsH %{#`ҥʒ}3gT Q 6ÚA;K Z{0EloR5WWUWee7jK ?3 ijXΨFG/~*[PtIE\tSO9G$1A{G}9<_آm6fm̓tO.ﻲ54 ɭ_JUw.W!kO_yEEP~I32r5ye_q駽䔵gfq 1tPlWX}E5l:un;dZc3۝c҅ҽ۝:۝Yh)mw[uR fGo*D*KJE%&DIӭtvc LLLA031jVc|z{7s3JQSzc/Ƙ,-zubZ2Jb[w+IFu R[uy؎Ofnx[tu`A\34emACUP))"e%XV}Q۲6ޣ@SKVq?L;RDdH'O4 S#j2 L ܀s'_<ğ%įemҨ`ে2j{}۳^нpFۣr#ZE`c5tKR n`SR_5tz=ap YVgf]F+nX.B*̏ҎTXi!Π3OpS% 8O+c7<|hwn0 l65QH #*BU$08C)y ݂-5csb!])R'0p;-L֚ұlXRaicX+,-KKRŭvJ;0bt']I/>1tOI1 ? ڙlfJ|T T| ߀ggᐫaն&9V#=O8'E020TQ>oH CcF8R~yʰ(y|Ӗwu$$`Ijw١=$ZwBNށbwmqr#/G蔺&9@;5a ^lff):4K =O>Qs>C>V/Jij!F< ^Px'/b8̌< [gyHC lجc0:^@C.5C:CП!EfdJrG(C6\"&aTxB) +F/ U[tbX"StĪ\KSC]r(8T:ص}pXמOpEKUKX$ Qs%"[Jla1yqrw&u#Gk)M}OĽrUWyjSgKZu)KTmMp#܁xl;H!]H|X& РhKiPݣ_Ba4) ʌe a0N1T(3N 1\a@(d d~fe 摂ye6 扂y/F|''"Hun-BV۟=R-eV܁"9,'sSzySc1JMPTyzH2>or@7A][ X y1Ctz0m%ɬƭEc)-@ "I N4mpmoAǨHKc7Mh4|ڻOkGՌ5pmPr bY4R endstream endobj 13 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 1/Type/Page>> endobj 41 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 779 Tm (98-0810.a1)Tj EMC /Artifact <>BDC 0 -86 TD (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/98-0810.a1.html)Tj 49.74 0 Td ([7/7/2021 3:17:32 PM])Tj EMC ET 1 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC q 10 36 592 730 re W n BT 0 g 12 0 0 12 16 754.5 Tm (that imposed on Applicant liability for)Tj /Span<>> BDC ( )Tj EMC (federal taxes for the years 1993, 1994, 1995, 1996, or 1997; \(c\) there\ is no)Tj ET Q BT 0 g 12 0 0 12 16 741 Tm (provision of law that required Applicant to file federal income tax retu\ rns for the)Tj /Span<>> BDC ( )Tj EMC (years 1993, 1994, 1995, 1996, or 1997;)Tj 0 -1.125 TD (\(d\) there is no provision of Title 26 that imposes a direct income tax\ on the general public that conforms with the)Tj T* (requirements of Article I, Section 2, Clause 3 of the U.S. Constitution;\ \(e\) the 16th Amendment to the U.S. Constitution)Tj T* (did not repeal Article I, Section 2,)Tj /Span<>> BDC ( )Tj EMC (Clause 3 of the U.S. Constitution, or specifically refer to a direct inc\ ome tax; \(f\) 26)Tj T* (U.S.C. 1 \(Section 1\) does not comply with the requirements of Article \ I,)Tj /Span<>> BDC ( )Tj EMC (Section 2, Clause 3 of the U.S. Constitution)Tj T* (and, therefore, it does not impose on Applicant any tax liability or any\ duty to file a federal income tax return; \(g\))Tj /Span<>> BDC ( )Tj EMC (any)Tj T* (provision of the Title 26 that does not have an implementing regulation \ incorporated in the Code of Federal Regulations)Tj T* (does not have the force or effect of)Tj /Span<>> BDC ( )Tj EMC (law, and there was no implementing regulation for Section 7203 for tax y\ ears 1993,)Tj T* (1994, 1995, 1996, or 1997; \(h\) Applicant cannot determine the proper)Tj /Span<>> BDC ( )Tj EMC (income tax return which the Department of)Tj T* (Defense contends he was required to file; and \(i\) it is violative of t\ he due process clause of the Fifth Amendment to)Tj /Span<>> BDC ( )Tj EMC (the)Tj T* (U.S. Constitution for the IRS to take actions against him without litiga\ tion or an adjudication by a court of competent)Tj T* (jurisdiction. )Tj 5.055 0 Td (For the reasons that)Tj /Span<>> BDC ( )Tj EMC (follow, the Board concludes Applicant has failed to demonstrate the Judg\ e erred.)Tj -5.055 -2.125 Td (Applicant is correct in asserting that Section 7203 is a penalty provisi\ on that does not )Tj 34.41 0 Td (establish a duty to file an federal)Tj -34.41 -1.125 Td (income tax return or to pay federal)Tj /Span<>> BDC ( )Tj EMC (income taxes. )Tj 19.881 0 Td (However, Applicant's other arguments lack merit.)Tj -19.881 -2.125 Td (Applicant's arguments about the meaning and effect of the 16th Amendment\ have been rejected by the federal courts.)Tj /TT1 1 Tf T* (See, e.g., Quijano v. United States)Tj /TT0 1 Tf 13.664 0 Td (, 93)Tj /Span<>> BDC ( )Tj EMC (F.3d 26, 30 \(1st Cir. 1996\), )Tj /TT1 1 Tf (cert. denied)Tj /TT0 1 Tf 17.637 0 Td (, 519 U.S. 1059 \(1997\); )Tj /TT1 1 Tf (United States v.)Tj -31.301 -1.125 Td (Collins)Tj /TT0 1 Tf (, 920 F.2d 619, 629 \(10th Cir. 1990\), )Tj /TT1 1 Tf (cert. denied)Tj /TT0 1 Tf 22.638 0 Td (, 500 U.S. 920 \(1991\);)Tj /Span<>> BDC ( )Tj EMC /TT1 1 Tf (In re Becraft)Tj /TT0 1 Tf 14.332 0 Td (, 885 F.2d 547, 548-49 \(9th)Tj -36.969 -1.125 Td (Cir. 1989\); )Tj /TT1 1 Tf (Parker v. Commissioner of Internal Revenue)Tj /TT0 1 Tf 22.523 0 Td (, 724 F.2d 469, 471 \(5th Cir. 1984\); )Tj /TT1 1 Tf (United States v.)Tj -22.523 -1.125 Td (Stillhammer)Tj /TT0 1 Tf (, 706 F.2d 1072, 1077-78 \(10th Cir. 1983\); )Tj /TT1 1 Tf (United States v. Rhodes)Tj /TT0 1 Tf 31.775 0 Td (, 921 F.Supp. 261, 264-65 \(M.D. Penn.)Tj -31.775 -1.125 Td (1996\). )Tj (Applicant's argument that no)Tj /Span<>> BDC ( )Tj EMC (provision of Title 26 imposes a liability for federal income taxes has b\ een rejected)Tj T* (by the federal courts. )Tj /TT1 1 Tf 8.691 0 Td (See, e.g., Charczuk v. Commissioner of Internal)Tj /Span<>> BDC ( )Tj EMC (Revenue)Tj /TT0 1 Tf 22.772 0 Td (, 771 F.2d 471, 473 \(10th Cir. 1985\);)Tj /TT1 1 Tf -31.463 -1.125 Td (United States v. Drefke)Tj /TT0 1 Tf 9.275 0 Td (, 707 F.2d 978, 981 \(8th Cir. 1983\), )Tj /TT1 1 Tf (cert. denied)Tj /TT0 1 Tf 19.248 0 Td (, 464 U.S. 942 \(1983\); )Tj /TT1 1 Tf (Plant v. Internal)Tj /Span<>> BDC ( )Tj EMC (Revenue)Tj -28.523 -1.125 Td (Service)Tj /TT0 1 Tf 2.942 0 Td (, 943 F.Supp. 833, 836 \(N.D. Ohio 1996\); )Tj /TT1 1 Tf (United States v. Rhodes)Tj /TT0 1 Tf 26.499 0 Td (, 921 F.Supp. 261, 266 \(M.D. Penn. 1996\).)Tj -29.441 -1.125 Td (Applicant's argument that)Tj /Span<>> BDC ( )Tj EMC (provisions of Title 26 cannot have the force or effect of law in the abs\ ence of implementing)Tj T* (regulations has been rejected by the federal courts. )Tj /TT1 1 Tf 20.519 0 Td (See, e.g., United)Tj /Span<>> BDC ( )Tj EMC (States v. Hicks)Tj /TT0 1 Tf 12.663 0 Td (, 947 F.2d 1356, 1360 \(9th Cir.)Tj -33.182 -1.125 Td (1991\); )Tj /TT1 1 Tf (United States v. Washington)Tj /TT0 1 Tf 14.193 0 Td (, 947 F.Supp. 87, 91 \(S.D.N.Y. 1996\); )Tj /TT1 1 Tf 15.529 0 Td (Watts v. Internal Revenue Service)Tj /TT0 1 Tf 13.522 0 Td (, 925)Tj -43.244 -1.125 Td (F.Supp. 271, 277 \(D.N.J. 1996\). )Tj 13.112 0 Td (Applicant's argument that he has been denied due process of law because \ the IRS took)Tj -13.112 -1.125 Td (actions against him without the benefit)Tj /Span<>> BDC ( )Tj EMC (of a judicial determination of his rights has been rejected by the feder\ al courts.)Tj /TT1 1 Tf T* (See, e.g., American Trust v. American Community Mutual Insurance Co.)Tj /TT0 1 Tf 29.079 0 Td (, 142)Tj /Span<>> BDC ( )Tj EMC (F.3d 920, 923 \(6th Cir. 1998\);)Tj /TT1 1 Tf ( Anderson)Tj -29.079 -1.125 Td (v. United States)Tj /TT0 1 Tf 6.304 0 Td (, 754 F.2d 1270, 1272 \(5th Cir. 1985\); )Tj /TT1 1 Tf (Christensen v. United States)Tj /TT0 1 Tf 26.888 0 Td (, 733 F.Supp. 844, 850-851 \(D.N.J.)Tj -33.192 -1.125 Td (1990\), )Tj /TT1 1 Tf (aff'd mem.)Tj /TT0 1 Tf (, 925 F.2d 416 \(3d Cir. 1991\).)Tj 0 -2.125 TD (Applicant also contends, in the alternative, that even if there is a law\ that constitutionally imposes a federal income tax)Tj 0 -1.125 TD (on him, he cannot determine the proper)Tj /Span<>> BDC ( )Tj EMC (income tax return that he is required to file. )Tj 33.6 0 Td (In support of this contention,)Tj -33.6 -1.125 Td (Applicant relies on an argument involving an analysis of Office of Manag\ ement and)Tj /Span<>> BDC ( )Tj EMC (Budget \(OMB\) Control Numbers)Tj T* (on IRS forms. )Tj (Applicant's argument )Tj 14.678 0 Td (lack merit. )Tj 4.526 0 Td (The requirements of the Paperwork Reduction Act with regard to OMB)Tj -19.204 -1.125 Td (Control Numbers do not negate or diminish a person's culpability under S\ ection 7203 for willfully failing to file a)Tj T* (federal income tax return. )Tj /TT1 1 Tf 10.578 0 Td (See, e.g., Salberg)Tj /Span<>> BDC ( )Tj EMC (v. United States)Tj /TT0 1 Tf 13.497 0 Td (, 969 F.2d 379, 383-84 \(7th Cir. 1992\); )Tj /TT1 1 Tf (United States v.)Tj -24.075 -1.125 Td (Hicks)Tj /TT0 1 Tf (, 947 F.2d 1356, 1359-1360 \(9th Cir. 1991\). )Tj (Applicant's argument is little more)Tj /Span<>> BDC ( )Tj EMC (than a variation of the OMB)Tj T* (Control Number arguments rejected by federal courts. )Tj 21.881 0 Td (Furthermore, it is frivolous for Applicant to argue he cannot)Tj -21.881 -1.125 Td (determine the)Tj /Span<>> BDC ( )Tj EMC (proper income tax return that he is required to file. )Tj 26.185 0 Td (The ability of millions of law-abiding citizens to make)Tj -26.185 -1.125 Td (that determination each year stands as a simple,)Tj /Span<>> BDC ( )Tj EMC (common sense refutation of Applicant's claim on this point. )Tj 43.419 0 Td (Also, if)Tj -43.419 -1.125 Td (Applicant asked, he could receive assistance from the IRS in selecting t\ he proper return.)Tj 0 -2.125 TD (Applicant's right to due process in these proceedings does not include t\ he right to litigate the legality of the tax laws or)Tj 0 -1.125 TD (the practices and procedures of the IRS. )Tj /TT1 1 Tf 16.216 0 Td (See, e.g.)Tj /TT0 1 Tf 3.332 0 Td (, ISCR Case )Tj (No. 99-0433 \(May 24, 2000\) at p. 2. )Tj (Applicant's)Tj -19.548 -1.125 Td (disclaimer of any intent to contest the legality of the federal tax laws\ is untenable)Tj /Span<>> BDC ( )Tj EMC (because the substance of most of his)Tj T* (appeal arguments is aimed at attacking the legality and validity of the \ federal tax laws and the practices and procedures)Tj T* (of)Tj /Span<>> BDC ( )Tj EMC (the IRS. )Tj (Applicant has the right to have his attorney zealously represent him in \ these proceedings. )Tj 40.517 0 Td (However, zealous)Tj -40.517 -1.125 Td (representation is not unrestrained or)Tj /Span<>> BDC ( )Tj EMC (unlimited; rather, a lawyer must provide his or her client with zealous)Tj T* (representation )Tj /TT1 1 Tf 5.914 0 Td (within the bounds of the law)Tj /TT0 1 Tf 11.306 0 Td (. )Tj (Making frivolous arguments does not fall)Tj /Span<>> BDC ( )Tj EMC (within the bounds of the law.)Tj ET EMC endstream endobj 11 0 obj <> endobj 42 0 obj <> endobj 9 0 obj <> endobj 10 0 obj <> endobj 44 0 obj (file:///usr.osd.mil/Home/OSD/OGC/JosephLM/_MyComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archived%20-%20HTML/98-0810.a1.html) endobj 43 0 obj <> endobj 45 0 obj <> endobj 4 0 obj <> endobj xref 0 46 0000000000 65535 f 0000000016 00000 n 0000000141 00000 n 0000003644 00000 n 0000152825 00000 n 0000003535 00000 n 0000003577 00000 n 0000003717 00000 n 0000003744 00000 n 0000152384 00000 n 0000152425 00000 n 0000152196 00000 n 0000004380 00000 n 0000141993 00000 n 0000097745 00000 n 0000094898 00000 n 0000003847 00000 n 0000003893 00000 n 0000003942 00000 n 0000004133 00000 n 0000004005 00000 n 0000004037 00000 n 0000004069 00000 n 0000004101 00000 n 0000004580 00000 n 0000009791 00000 n 0000009840 00000 n 0000009875 00000 n 0000010379 00000 n 0000042590 00000 n 0000042857 00000 n 0000010810 00000 n 0000011083 00000 n 0000011532 00000 n 0000043461 00000 n 0000095098 00000 n 0000097945 00000 n 0000107407 00000 n 0000107874 00000 n 0000108150 00000 n 0000108670 00000 n 0000142193 00000 n 0000152281 00000 n 0000152632 00000 n 0000152467 00000 n 0000152772 00000 n trailer <<173ECD181BCF664DB2D52268E664FA1E>]>> startxref 152997 %%EOF