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The Tribunal found that the refusal to pay the Applicant¡¯staxes was lawfuland that the Administration was not liable for the delay in processingof the claim.

The Applicant¡¯s own testimony undermined his claim of extenuatingcircumstances.Histestimony conclusively established thatthe Applicantdid not fileclaims for tax reimbursement in a timely manner because he mistakenly believed that he was not requiredto file and pay taxes to the United StatesGovernment uponexpiry of his permanent residence.His error came to light in August 2019, when the IRS placed alienon his bank account to...