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ISCR Case 23-01221 — CASE

Case record

ISCR Case 23-01221

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

Case Profile
Decision Date3/12/2024
Statusgranted
LevelHEARING
TypeSTANDARD ISCR
Participants
Applicant Representation: Pro Se
Judge: Pamela C. Benson
Government Counsel: Alison P. O'Connell
Case Summary
The applicant in this case was a 63-year-old individual who sought a Department of Defense (DOD) security clearance. The adjudicative guideline at issue was Guideline F, concerning financial considerations. The Statement of Reasons (SOR) alleged that the applicant failed to file her Federal and state income tax returns for the years 2009, 2010, and 2012, which raised concerns about her reliability and trustworthiness.
During the proceedings, the applicant admitted to the allegations in the SOR, explaining that her failure to file was due to a combination of personal challenges, including grief, divorce, medical issues, and periods of unemployment. She provided evidence that she had since filed the delinquent tax returns and had resolved her outstanding tax obligations. The applicant also presented character references from colleagues who attested to her reliability and work ethic, further supporting her case for mitigation.
The administrative judge ruled in favor of the applicant, concluding that the circumstances surrounding her past financial issues were unlikely to recur and did not undermine her current reliability and good judgment. The judge noted that the applicant had taken responsible steps to rectify her tax situation and had demonstrated a commitment to timely filing her taxes since 2018. As a result, the judge granted her national security eligibility for access to classified information.
Guidelines Evaluated
- Guideline FFinancial Considerations · For Applicant
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Case Headnote

ISCR Case No. 23-01221

grantedMar 12, 2024· Hon. Pamela C. Benson· hearing

Summary

A 63-year-old single woman was granted a security clearance despite initial concerns under Guideline F (Financial Considerations). The Statement of Reasons alleged she failed to file Federal and state income tax returns for 2009, 2010, and 2012. These allegations raised a disqualifying condition under AG ¶ 19(f).

However, the administrative judge applied mitigating conditions AG ¶ 20(a), AG ¶ 20(b), and AG ¶ 20(g). The judge determined that the applicant's failure to file was due to circumstances beyond her control, specifically citing grief and unemployment during those years. Crucially, the applicant subsequently filed all delinquent tax returns and is now fully compliant with her tax obligations.

Given her current compliance and the extenuating circumstances, the judge concluded that there was no doubt regarding her present reliability and trustworthiness. Consequently, the applicant was granted eligibility for access to classified information.

Why the Applicant Prevailed

The applicant's failure to file tax returns was due to circumstances beyond her control, including grief and unemployment.
She has since filed all delinquent tax returns and is now compliant with her tax obligations.
The judge found no doubt regarding her current reliability and trustworthiness.

Conditions Referenced

Disqualifying

AG ¶ 19(f)raisedFailure to File or Fraudulently Filing Annual Federal, State, or Local Income Tax Returns

Mitigating

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
AG ¶ 20(g)appliedThe Individual Has Made Arrangements with the Appropriate Tax Authority to File or Pay the Amount Owed and Is in Compliance with Those Arrangements

Key Rule Quoted

“The protection of the national security is the paramount consideration.”

Procedural Posture

SOR issuedJul 17, 2023
Answer filedSep 29, 2023
Hearing heldFeb 7, 2024
Decision dateMar 12, 2024

Cite For

Mitigation of Financial Issues Under Guideline F Due to Circumstances Beyond Control
Importance of Timely Compliance with Tax Obligations
Whole-person Concept in Evaluating Security Clearance Eligibility

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: granted

The judge found that the applicant failed to file her Federal and state income tax returns for 2009, 2010, and 2012. However, the applicant demonstrated that she has since filed all delinquent returns and resolved her tax issues, leading to a decision in her favor regarding the financial considerations.

¶	Allegation	Finding	Type	Response	Disqualifying (¶19)	Mitigating applied (¶20)	Mitigation
1.a	Applicant failed to file her 2009, 2010, and 2012 Federal income tax returns.	For Applicant	Tax Filing Failure	Admitted	—	(f) the affluence resulted from a legal source	Claimed Other
1.b	Applicant failed to file her state income tax returns for the same years.	For Applicant	Tax Filing Failure	Admitted	—	(f) the affluence resulted from a legal source	Claimed Other

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.