Summary
A 39-year-old single male with a master's degree was granted a security clearance despite allegations under Guideline F (Financial Considerations). The Statement of Reasons cited his failure to timely file federal income tax returns for tax years 2011, 2012, 2013, 2015, and 2016. Additionally, he failed to timely file and pay state income tax returns for tax years 2011, 2012, 2013, and 2015. The applicant admitted these allegations, which raised Disqualifying Condition AG ¶ 19(f).
However, the judge applied Mitigating Conditions AG ¶ 20(a), AG ¶ 20(b), and AG ¶ 20(d). The applicant demonstrated that his failures were due to extraordinary circumstances, specifically long-term overseas deployment in combat zones. He provided evidence of timely filing and paying federal taxes despite these deployments.
Furthermore, the applicant showed a good-faith effort to resolve his state tax issues and sought professional assistance to address them. Given these mitigating factors and the reasonable actions taken under difficult circumstances, the judge determined that the applicant was eligible for access to classified information, and the clearance was granted.
Why the Applicant Prevailed
- The applicant acted reasonably under extraordinary circumstances of long-term overseas deployment in combat zones.
- He provided evidence of timely filing and paying federal taxes despite deployment.
- The applicant demonstrated a good-faith effort to resolve state tax issues and sought professional assistance.
Conditions Referenced
- AG ¶ 19(f)raisedFailure to File or Fraudulently File Annual Federal, State, or Local Income Tax Returns or Failure to Pay Annual Federal, State, or Local Income Tax as Required.
- AG ¶ 20(a)appliedThe Behavior Happened so Long Ago, Was so Infrequent, or Occurred Under Such Circumstances That It Is Unlikely to Recur and Does Not Cast Doubt on the Individual's Current Reliability, Trustworthiness, or Good Judgment.
- AG ¶ 20(b)appliedThe Conditions That Resulted in the Financial Problem Were Largely Beyond the Person's Control and the Individual Acted Responsibly Under the Circumstances.
- AG ¶ 20(d)appliedThe Individual Initiated and Is Adhering to a Good-faith Effort to Repay Overdue Creditors or Otherwise Resolve Debts.
Key Rule Quoted
“The protection of the national security is the paramount consideration.”
Procedural Posture
- SOR issuedSep 28, 2018
- Answer filedOct 22, 2018
- Hearing heldApr 12, 2019rescheduled from April 5, 2019
- Decision dateJun 25, 2019
Cite For
- Mitigating Circumstances Under Guideline F Due to Deployment in Combat Zones
- Reasonable Efforts to Resolve Tax Issues
- Consideration of the Whole-person Concept in Security Clearance Decisions