Vendor Cannot Avoid Disclosing Annual Receipts by Claiming Tax Returns Weren’t Filed; SBA No. SIZ-5830, Size Appeal of Teracore, Inc.

Appeal of the SBA area office’s size determination is denied, where the area office properly calculated the appellant’s average annual receipts using the tax returns from the three most recent fiscal years, even though the most recent tax return had not yet been filed at the time the vendor self-certified as small.