e by imprisonment of more than 1 year; ??????(D) is delinquent in filing any applicable Federal or State tax return or in the payment of any applicable tax, penalty, addition to tax, or interest owed to a jurisdiction in which the August 3, 2009 (12:42 p.m.) JEN09A19 S.L.C. 16 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 applicant or other person operates or does business; ???