Record:

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  why primary evidence could not be obtained;

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  efforts made to obtain corroborating secondary evidence, where such evidence could not be obtained;

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  the nature of the employment and the fact it was covered, after resolving any coverage or wage questions;

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  allegations as to the dates of the employment involved;

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  allegations as to whether the employment was continuous or irregular, and, if irregular, periods when no work was performed;

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  allegations as to the amounts or approximate amounts of wages for each year of employment (or each quarter, where pertinent);

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  allegations regarding the continuity of pay rates, i.e., were there different pay rates throughout the period of employment;

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  any information from any source as to why the wages/tips were not reported; and

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  the credibility of the evidence, i.e., is it believable?

Draw inferences with respect to the degree of reliability, if evidence is not clear and complete and/or too obviously self-serving. Explain also why better evidence could not be obtained, if the evidence does not seem authentic, and any conflict in the evidence or between the evidence and the allegation.