KEYWORD: Financial DIGEST: Applicant failed to file timely his 2016 and 2107 Federal income tax returns. Although he eventually filed his 2016 return, as of the date of his Statement of Reasons, he had not filed his 2017 Federal income tax return. Additionally, he owes $13,000 in delinquent taxes to the IRS for tax year 2016. Clearance is denied. CASENO: 20-02715.h1 DATE: 08/05/2021