; (bb) corporate or partnership tax returns (or tax returns of any other entity in any form filed in any country or subdivision of such country), and personal tax returns including income, franchise, property (whether real, personal, or intangible), or any other tax returns of any kind, filed during the past 7 years, or another period to be determined by the Secretary to ensure that the investment is obtained from a lawful source of funds, with any taxing jurisdiction in or outside the United States by or on behalf of the alien investor, if applicable; and (cc) evidence identifying any other source of capital or administrative fees; (II) evidence related to monetary judgments against the alien investor, including certified copies of any judgments, and evidence of all pending governmental civil or criminal actions, governmental administrative proceedings, and any private civil actions involving possible monetary judgments against the alien investor from any court in or outside the United States; and (III) the identity of all persons who transfer into the United States, on behalf of the investor— (aa) any funds that are used to meet the capital requirement under subparagraph (A); and (bb) any funds that are used to pay administrative costs and fees associated with the alien’s investment. (iii) Gift and loan restrictions (I) In general Gifted and borrowed funds may not be counted toward the minimum capital investment requirement under subparagraph (C) unless such funds— (aa) were gifted or loaned to the alien investor in good faith