for permanent residence if the Secretary determines that the following requirements are satisfied: (1) Qualifying tax payment Except as provided in paragraph (3), the alien, applicant has a tax liability that is greater than $0 which has been assessed and paid for each of the 3 immediately preceding taxable years. (2) Evidence An alien may demonstrate compliance with the requirement under paragraph (1) by submitting to the Secretary— (A) the tax returns of the alien for the 5 taxable years immediately preceding the date of alien’s application