; (H) has failed to comply with the requirements of any removal order or voluntary departure agreement; (I) has been ordered removed in absentia pursuant to section 240(b)(5)(A) of the Immigration and Nationality Act ( 8 U.S.C. 1229a(b)(5)(A) ), unless the case has been reopened; (J) if over the age of 18, has failed to demonstrate that he or she is able to maintain himself or herself at an annual income that is not less than 125 percent of the Federal poverty level throughout the period of admission as a contingent nonimmigrant, unless the alien has demonstrated that the alien is enrolled in, and is in regular full-time attendance at, an educational institution within the United States, except that the requirement under this subparagraph shall not apply in the case of an alien if the Secretary determines on a case by case basis that the alien— (i) is unable because of a physical or developmental disability or mental impairment to meet the requirement of such subparagraph; or (ii) is the primary caregiver of— (I) a child under 18 years of age; or (II) a child 18 years of age or over, spouse, parent, grandparent, or sibling, who is incapable of self-care because of a mental or physical disability or who has a serious injury or illness (as such term is defined in section 101(18) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2611(18) )); (K) has not attested that such alien is not delinquent with respect to any Federal, State, or local income or property tax liability, and has not attested that such alien does not have income that would result in tax liability under section 1 of the Internal Revenue Code of 1986 and that was not reported to the Internal Revenue Service