KEYWORD: Financial DIGEST: Applicant’s Federal income tax returns have been filed, but he still owes back taxes. He also owes delinquent state taxes. His excessive financial indebtedness has not been mitigated. There is no evidence to show that he has made a good-faith effort to resolve his debts, and they remain owing. Insufficient mitigation. Clearance is denied. CASE NO: 19-01049 DATE: 02/10/2021