Related Clues:

• 1040 submitter
• Criminal lifer gets job in the office
• Typical taxpayer in April
• Tax form submitter
• 1040 mailer
• Office clerk maybe initially fallible is later extremely reliable
• Office worker, one doing her nails?
• IRS 'customer'
• Person smoothing fingernails
• Return sender
• Manicurist or secretary, at times
• Return returner
• One submitting a tax return
• Taxpayer, e.g
• One finalizing a return, perhaps