Related Clues:

• Sent taxes to Uncle Sam
• Placed in folder
• Sent off, as a tax return
• Placed in an archive
• Used an emery board on
• Registered as a candidate
• Applied for candidacy
• Applied a rasp to
• Used a rasp on
• Marched in an army with Field Marshal
• Submitted, as a return
• Smoothed with rasp
• Submitted tax forms