" tat of Section 7701(b)(3).23 The Government's proposal would leave the existing alternative physical presence tests 19 See Letter from USVI Gov. Charles W. Turnbull to The Hon. John W. Snow, Secretary of the Treasury, April 28, 2005. 30 Declaration of Percival Clouden, Appleton v. Comm 'r, No. 7717-10 (Tax Ct.

of Third Degree Assault and Aggravated Assault and Battery, Case No. F461/1996. On December 30, 2006, he was pardoned of those offenses by Governor Charles W. Turnbull. However, due to an inadvertent error, Orville A. Bergan's name did not appear in the body of the Pardon document. I concur with the decision to e