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ISCR Case 23-02914 — CASE

Case record

ISCR Case 23-02914

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

Case Profile
Decision Date12/3/2024
Statusdenied
LevelHEARING
TypeSTANDARD ISCR
Related decisionSee the appeal decision (Case ISCR Case No. 23-02914) →
Participants
Applicant Representation: Pro Se
Judge: Roger C. Wesley
Government Counsel: Troy L. Nussbaum
Case Summary
The applicant in this case was a 45-year-old civilian employee of a defense contractor seeking a security clearance. The Defense Counterintelligence and Security Agency issued a Statement of Reasons (SOR) citing financial considerations as the primary concern, specifically the applicant's failure to pay federal taxes owed for tax years 2018 through 2022, totaling over $17,000. The allegations included specific amounts owed for each tax year, with the applicant admitting to all debts without providing any mitigating explanations.
During the hearing, the applicant acknowledged her tax delinquencies and attributed them to excessive exemptions taken on her tax returns to cover medical expenses. Although she had made some payments towards her tax debts, she had allowed installment agreements with the IRS to lapse and did not establish any new payment plans for the years in question. The administrative judge noted that while the applicant was current on other debts and had a stable income, the unresolved tax debts raised significant concerns regarding her reliability and judgment.
The administrative judge ruled against the applicant, concluding that the financial considerations were not sufficiently mitigated. The judge emphasized that the applicant's history of tax delinquencies indicated a lack of financial responsibility, which could compromise her ability to protect classified information. Consequently, the applicant's eligibility for access to classified information was denied.
Guidelines Evaluated
- Guideline FFinancial Considerations · Against Applicant
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Case Headnote

ISCR Case No. 23-02914

deniedDec 3, 2024· Hon. Roger C. Wesley· hearing

Summary

A 45-year-old defense contractor employee was denied a security clearance under Guideline F, Financial Considerations, due to significant delinquent federal tax debts. The applicant owed over $17,000 in federal taxes from tax years 2018 through 2022. Specific debts included $10,071 for 2022, $1,171 for 2021, $0.02 for 2020, $3,175 for 2019, and $3,086 for 2018.

The denial was based on the applicant's failure to pay these federal taxes and the resulting indebtedness to the Federal Government. Disqualifying Condition Paragraph 19(f) was cited. Although some payments were made, the applicant did not provide sufficient evidence of financial stability or responsibility.

The applicant admitted to the tax delinquencies but failed to present a clear plan for resolving the debts or demonstrate consistent adherence to installment agreements. This raised concerns about trustworthiness, leading to the conclusion that the financial issues were not mitigated, and the security clearance was denied.

Why the Applicant Was Denied

The applicant accumulated delinquent tax debts exceeding $17,000 from 2018 to 2022.
The applicant admitted to the tax delinquencies without providing sufficient evidence of financial stability or responsibility.
The applicant's failure to maintain installment agreements and the lack of a clear plan to resolve the debts raised trustworthiness concerns.

Conditions Referenced

Disqualifying

DC ¶ 19(f)raisedFailure to Pay Annual Federal, State, or Local Income Tax as Required

Procedural Posture

SOR issuedFeb 2, 2024
Answer filedFeb 15, 2024
Hearing heldJul 19, 2024
Decision dateDec 3, 2024

Cite For

Denial of Security Clearance Due to Unresolved Financial Obligations Under Guideline F
Importance of Demonstrating Financial Responsibility for Security Clearance Eligibility
Impact of Tax Delinquencies on Trustworthiness and Reliability Assessments

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 applicant has multiple delinquent tax debts owed to the Federal Government for tax years 2018 through 2022, totaling $17,505. The judge ruled against the applicant on all allegations, concluding that the financial considerations security concerns were not mitigated.

¶	Allegation	Finding	Type	Response	Disqualifying (¶19)	Mitigating applied (¶20)	Mitigation
1.a	failed to pay federal taxes owed for at least tax years 2018 through 2022	Against Applicant	Tax Filing Failure	Admitted	—	—	Claimed Other
1.b	is indebted to the Federal Government for delinquent taxes in the amount of $10,071 for tax year 2022 $10,071	Against Applicant	Tax Unpaid	Admitted	—	—	Claimed Other
1.c	is indebted to the Federal Government for delinquent taxes of $1,171 for tax year 2021 $1,171	Against Applicant	Tax Unpaid	Admitted	—	—	Claimed Other
1.d	is indebted to the Federal Government for delinquent taxes of $.02 for tax year 2020 $0	Against Applicant	Tax Unpaid	Admitted	—	—	Claimed Other
1.e	is indebted to the Federal Government for delinquent taxes of $3,175 for tax year 2019 $3,175	Against Applicant	Tax Unpaid	Admitted	—	—	Claimed Other
1.f	is indebted to the Federal Government for delinquent taxes in the amount of $3,086 for tax year 2018 $3,086	Against Applicant	Tax Unpaid	Admitted	—	—	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.