ome"); driver's 28 See EDC Annual Report at 15. Treas. Reg. §.§ 1.937-1(d)(1) and 1.911-2(b). so See AM 2009-03 (Feb. 13, 2009). 31 See, e.g., LeMay Y. Comm 'r, 837 F.2d 681 (5th Cir. 1988). EFTA00301271 WINSTON &STRAWN LLP Honorable Michael F. Mundaca March 31, 2011 Page 11 license; voter registra