prov:value
| - nse; or(4) who, during the previous seven tax years:(A) has filed in bankruptcy;(B) has been adjudged a bankrupt;(C) has been reorganized because of insolvency; or(D) has been a principal, director, officer, trustee, or general or limited partner of, or had management responsibilities for, a corporation, partnership, joint venture, or other business entity that has filed in bankruptcy, been a
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