Related Clues:

• IRS 'customer'
• Person smoothing fingernails
• Return sender
• Manicurist or secretary, at times
• With 65-Across, official who might order the vehicles that end the starred answers
• Return returner
• One submitting a tax return
• Taxpayer, e.g
• One finalizing a return, perhaps
• Manicurist's smoothing tool
• Clerk perhaps moving line up for pilot?
• Head of an administrative department of a government
• Assistant is classified fairly regularly
• With cry, Teresa upset office worker