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ISCR Case ISCR Case No. 23-01614 — CASE

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ISCR Case ISCR Case No. 23-01614

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

Case Profile
Decision Date5/5/2025
Statusdenied
LevelHEARING
TypeSTANDARD ISCR
Related decisionsSee the appeal decision (Case ISCR Case No. 23-01614) →See the appeal decision (Case ISCR Case No. 23-01614) →See the hearing decision (Case 23-01614) →
Participants
Judge: Mark W. Harvey
Government Counsel: Lauren A. Shure
Applicant's Counsel: Todd A. Hull
Case Summary
The applicant in this case was a 64-year-old security officer who had served in the Marine Corps and worked as a government contractor in a designated combat zone for approximately 20 years. The Department of Defense's Defense Counterintelligence and Security Agency issued a Statement of Reasons (SOR) citing security concerns under Guideline F (financial considerations) and Guideline E (personal conduct). The core allegations included the applicant's failure to pay federal income taxes for multiple tax years and the assertion that he was indebted for taxes owed from 2014 to 2020.
During the proceedings, the applicant admitted to failing to pay federal income taxes for tax years 2010, 2011, 2013, and 2015, and acknowledged a significant tax debt estimated at around $150,000. He denied owing state taxes for 2018 and federal taxes for 2022, claiming that his non-payment was permissible under the Combat Zone Extension Provision of the Internal Revenue Code. The applicant provided evidence of consultations with tax professionals who supported his position regarding the combat zone provisions, but he had not made any payments toward his tax debt while out of the combat zone.
The administrative judge ruled against the applicant, concluding that the financial considerations raised significant security concerns that were not mitigated. The judge noted that while the applicant had sought assistance from a taxpayer advocate and had a plan to address his tax issues, the lack of timely payments and the substantial amount of tax debt indicated a failure to demonstrate financial responsibility. 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.
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Case Headnote

ISCR Case No. ISCR Case No. 23-01614

deniedMay 5, 2025· Hon. Mark W. Harvey· hearing

Summary

A 64-year-old security officer and former Marine Corps sergeant was denied a security clearance under Guideline F (Financial Considerations) due to unresolved financial issues, primarily the failure to pay federal income taxes for multiple years. The applicant admitted to not paying federal income taxes for tax years 2010, 2011, 2013, and 2015. Additionally, the applicant was indebted for federal taxes from 2014 through 2020 and for 2022, accumulating an approximate debt of $150,000.

The applicant denied indebtedness for state taxes for 2018 and federal taxes for 2022. Claims of compliance with tax obligations based on combat zone deployment were made but lacked sufficient substantiating evidence.

The denial was based on the applicant's failure to pay federal income taxes for the specified years and the unsubstantiated claims regarding combat zone deployment. These factors raised significant concerns about the applicant's reliability and trustworthiness, leading to the denial of the security clearance.

Why the Applicant Was Denied

The applicant failed to pay federal income taxes for tax years 2010, 2011, 2013-2020, and 2022, accumulating a debt of approximately $150,000.
The applicant's claims of compliance with tax obligations due to combat zone deployment were not substantiated by evidence.
The applicant's financial irresponsibility raised significant concerns about his reliability and trustworthiness.

Conditions Referenced

Disqualifying

AG ¶ 19(a)appliedInability to Satisfy Debts
AG ¶ 19(c)appliedA History of Not Meeting Financial Obligations
AG ¶ 19(e)appliedConsistent Spending Beyond One's Means
AG ¶ 19(f)appliedFailure to File or Fraudulently Filing Annual Federal, State, or Local Income Tax Returns

Mitigating

AG ¶ 20(g)rejectedThe Individual Has Made Arrangements with the Appropriate Tax Authority to File or Pay the Amount Owed and Is in Compliance with Those ArrangementsThe applicant did not establish a payment plan with the IRS at the time of the decision.

Key Rule Quoted

“Eligibility for a security clearance is predicated upon the applicant meeting the criteria contained in the adjudicative guidelines.”

Procedural Posture

SOR issuedNov 9, 2023
Answer filedDec 21, 2023
Hearing heldMar 6, 2025
Decision dateMay 5, 2025

Cite For

Failure to Pay Federal Income Taxes as a Disqualifying Condition Under Guideline F
Insufficient Evidence of Compliance with Tax Obligations Due to Combat Zone Deployment
Financial Irresponsibility Impacting Reliability and Trustworthiness 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 judge found against the applicant on multiple allegations of unpaid federal income taxes spanning several years, including tax years 2010 through 2020. The applicant's claims regarding tax deferment due to combat zone service were not sufficient to mitigate the financial concerns raised under Guideline F, leading to a denial of eligibility for access to classified information.

¶	Allegation	Finding	Type	Response	Disqualifying (¶19)	Mitigating applied (¶20)	Mitigation
1.a	Applicant admitted in his response to the SOR that he failed to pay his federal income taxes for tax years (TY) 2010, 2011, 2013, and 2015.	Against Applicant	Tax Unpaid	Admitted	—	—	—
1.b	He was indebted for federal taxes for TYs 2014 through 2020.	Against Applicant	Tax Unpaid	Unknown	—	—	—
1.c	He denied that he was indebted to his state for unpaid taxes for TY 2018.	For Applicant	Unspecified Financial	Denied	—	—	—
1.d	He denied that he was indebted to the federal government for unpaid taxes for TY 2022.	For Applicant	Unspecified Financial	Denied	—	—	—

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.