Luna

MEMORANDUM **

Hector Waldemar Flores Luna, a native and citizen of Mexico, petitions for review of the Board of Immigration Appeals’ (“BIA”) order dismissing the appeal of an immigration judge’s (“IJ”) denial of his request for suspension of deportation. We have jurisdiction pursuant to 8 U.S.C. § 1105a (repealed). See Singh v. INS, 213 F.3d 1050 , 1051 n. 1 (9th Cir.2000). We review for substantial evidence the decision that an applicant has failed to establish seven years of continuous physical presence in the United State v. Vera-Villegas v. INS, 330 F.3d 1222, 1230 (9th Cir.2003). We deny the petition.

The IJ concluded that Flores Luna was not credible regarding when he first entered the United States. The IJ’s adverse credibility finding was based on her observations of Flores Luna’s testimony and a discrepancy between his testimony and his earlier asylum application. The IJ also *178 questioned the authenticity of his tax returns from 1989, 1990, and 1991, noting that it was implausible that Flores Luna would continue to use an address for his tax returns three years after he had moved from that address and that there was no corroborating evidence that Flores Luna actually…