More troubling in some ways, however, is the American government's attitude toward the legal claims that former P.O.W.'s have filed in American and Japanese courts.
The documents examined by The Times represent a small fraction of the voluminous tax returns Mr. Trump would have filed in 1995.
Mr. Rotella and Mr. Schneider were able to hang on to other claims that they have filed in the WaMu bankruptcy: Mr. Rotella retained a retirement account valued at $5.4 million, while Mr. Schneider kept a $1.9 million claim.
A taxpayer prompted to action by a substitute return can file the return that he or she should have filed in the first place, and "the I.R.S. will adjust the taxpayer's account accordingly," Mr. Burke said.
Specifically, companies who miss the grace period are not eligible to issue securities using Form S-3 (referred to as "shelf registration") until they have filed in a timely manner for at least 12 months.
The settlement with the network, Northeast Health, based in Troy, N.Y., was the first to be reached in a series of related antitrust lawsuits that nurses have filed in Chicago, Detroit, Memphis and San Antonio.
