CASE · Clearance Adjudication Search EngineCASE

Loading case…

ISCR Case 21-00283 — CASE

Case record

ISCR Case 21-00283

A decided public DOHA case, shown for research — not advice or a prediction.

Case Profile
Decision Date6/13/2023
Statusdenied
LevelHEARING
TypeSTANDARD ISCR
Participants
Applicant Representation: Pro Se
Judge: Robert E. Coacher
Government Counsel: William H. Miller
Case Summary
The applicant in this case was a 46-year-old x-ray technician employed by a defense contractor since 2006. The Department of Defense issued a Statement of Reasons (SOR) citing security concerns under Guideline F, related to financial considerations. The core allegations included the applicant's failure to file federal and state income tax returns for multiple years and the existence of two delinquent accounts totaling approximately $4,000.
The applicant admitted to the allegations regarding the non-filing of tax returns, explaining that he did not see the point in filing after not receiving a refund in the past and admitted to not filing out of spite toward the IRS. He claimed to have contacted a tax preparation service to assist with filing his overdue returns but provided no evidence of this arrangement. However, he did demonstrate that he had resolved the two delinquent debts, as confirmed by a recent credit report. The administrative judge found that the applicant's failure to address the tax filing issues raised significant concerns about his reliability and judgment.
Ultimately, the administrative judge ruled against the applicant, concluding that he had not mitigated the financial considerations that posed a risk to national security. The judge emphasized that the applicant's long-term non-filing of tax returns and his rationale for this behavior raised doubts about his trustworthiness and suitability for a security clearance. Consequently, the applicant's eligibility for access to classified information was denied.
Guidelines Evaluated
- Guideline FFinancial Considerations · Against Applicant
Similar decisions
Other decisions whose allegations read most like this one. Descriptive similarity of the allegations only — not a prediction.
Finding similar decisions…

Case Headnote

ISCR Case No. 21-00283

deniedJun 13, 2023· Hon. Robert E. Coacher· hearing

Summary

A 46-year-old defense contractor was denied a security clearance under Guideline F, Financial Considerations, primarily due to a long-standing failure to file federal and state income tax returns. The applicant did not file federal and state tax returns for the years 2000-2002 and 2005-2019.

While the applicant had two delinquent accounts totaling approximately $4,000, which he subsequently settled or paid, these actions did not sufficiently mitigate the broader financial concerns. The decision highlighted the applicant's admitted rationale for not filing taxes, which involved a stated animosity toward the IRS, raising questions about his judgment and reliability.

Ultimately, the denial was based on the applicant's consistent failure to meet tax obligations and the lack of substantive evidence demonstrating efforts to resolve these significant tax filing issues. The judge emphasized that trust and reliability are paramount in security clearance evaluations.

Why the Applicant Was Denied

The applicant failed to file federal and state tax returns for multiple years, indicating a lack of financial responsibility.
The applicant admitted to not filing tax returns out of spite toward the IRS, raising concerns about his judgment and reliability.
The applicant did not provide evidence of meaningful action to resolve his tax filing issues.

Conditions Referenced

Disqualifying

AG ¶ 19(c)raisedHistory of Not Meeting Financial Obligations
AG ¶ 19(f)raisedFailure to File or Fraudulently Filing Annual Federal, State, or Local Income Tax Returns

Mitigating

AG ¶ 20(d)appliedGood-faith Effort to Repay Overdue Creditors or Resolve DebtsThe applicant resolved two delinquent debts totaling approximately $4,000.
AG ¶ 20(g)rejectedArrangements with Tax Authority to File or Pay Amounts OwedThe applicant failed to take meaningful action to address his delinquent tax-filing issues.

Key Rule Quoted

“A person who seeks access to classified information enters into a fiduciary relationship with the Government predicated upon trust and confidence.”

Procedural Posture

SOR issuedMar 2, 2022
Answer filedMay 13, 2022
Hearing heldFeb 23, 2023
Decision dateJun 13, 2023

Cite For

Failure to File Tax Returns as a Disqualifying Condition Under Guideline F
Importance of Financial Responsibility in Security Clearance Evaluations
Rejection of Mitigating Conditions Due to Lack of Meaningful Action Regarding Tax Issues

Editorial summary generated for research. Not legal advice; not a prediction. Verify against the full decision before relying on any quoted language.

Standardized Decision Profile

SEAD-4 Guideline F · descriptive summary of a decided case

Posture: HearingDecided: denied

The judge found that the applicant failed to file his federal and state income tax returns for multiple years, which raised significant financial concerns. However, the applicant was found to have settled two delinquent accounts totaling approximately $4,000, leading to a favorable ruling on those specific debts.

¶	Allegation	Finding	Type	Response	Disqualifying (¶19)	Mitigating applied (¶20)	Mitigation
1.a	Failed to file his 2000-2002 and his 2005-2019 federal income tax returns as required.	Against Applicant	Tax Filing Failure	Admitted	—	—	—
1.b	Failed to file his 2000-2002 and his 2005-2019 state income tax returns as required.	Against Applicant	Tax Filing Failure	Admitted	—	—	—
1.c	Owed two delinquent accounts totaling approximately $4,000. $4,000	For Applicant	Unspecified Financial	Admitted	—	(d) good-faith effort to repay or otherwise resolve debts	Documented Debt Paid in Full
1.d	Indicated that he had either settled or paid both debts.	For Applicant	Unspecified Financial	Admitted	—	(d) good-faith effort to repay or otherwise resolve debts	Documented Debt Paid in Full

Descriptive standardized rendering of a decided public case (Guideline F). The verbatim source decision is shown in full below.

Full decision

The complete, official text — footnotes and signatures included — is in the original PDF.