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ISCR Case 24-01103 — CASE

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ISCR Case 24-01103

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

Case Profile
Decision Date1/8/2025
Statusdenied
LevelHEARING
TypeSTANDARD ISCR
Participants
Applicant Representation: Pro Se
Judge: Roger C. Wesley
Government Counsel: Sakeena Farhath
Case Summary
The applicant in this case was a 71-year-old employee of a defense contractor seeking a security clearance. The adjudicative guideline at issue was financial considerations, specifically concerning the applicant's failure to file federal and state income tax returns for the years 2013 through 2023. The Statement of Reasons alleged that the applicant owed approximately $123,416 in back taxes, interest, and penalties, with the IRS having filed substitute returns on his behalf for certain years.
In his response to the Statement of Reasons, the applicant admitted to the allegations but claimed he was in the process of engaging a tax attorney to file his returns and negotiate a payment plan. However, he later asserted that he had filed the outstanding returns without providing any corroborating documentation. The administrative judge found that the applicant had not mitigated the financial concerns, noting that he had not provided sufficient evidence of his claims or demonstrated a reasonable ability to meet his tax obligations given his reported income of around $300,000.
Ultimately, the administrative judge ruled to deny the applicant's eligibility for access to classified information. The judge concluded that the applicant's repeated failures to file tax returns and the significant amount of unpaid taxes raised serious concerns about his reliability and trustworthiness, which are critical factors in determining security clearance eligibility.
Guidelines Evaluated
- Guideline FFinancial Considerations · Against Applicant
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Case Headnote

ISCR Case No. 24-01103

deniedJan 8, 2025· Hon. Roger C. Wesley· hearing

Summary

A 71-year-old defense contractor employee was denied a security clearance under Guideline F, Financial Considerations. The denial stemmed from his failure to file federal and state income tax returns for the tax years 2013 through 2023. This resulted in an alleged debt of approximately $123,416 in back taxes, interest, and penalties.

The applicant admitted to these allegations, stating he was in the process of resolving his tax issues. However, he failed to provide any corroborating documentation to support these claims.

The judge concluded that the applicant's financial issues raised serious concerns regarding his reliability and trustworthiness, leading to the denial of his security clearance.

Why the Applicant Was Denied

The applicant failed to file federal and state income tax returns for tax years 2013 through 2023, resulting in significant tax debts.
The applicant provided no corroborating documentation to support his claims of resolving his tax issues.
The applicant's financial issues raised serious concerns about his reliability and trustworthiness.

Conditions Referenced

Disqualifying

DC ¶ 19(f)appliedFailure to File or Fraudulently Filing Annual Federal, State, or Local Income Tax Returns or Failure to Pay Annual Federal, State, or Local Income Tax as Required

Key Rule Quoted

“Eligibility for access to classified information may only be granted "upon a finding that it is clearly consistent with the national interest to do so."”
— Exec. Or. 10865, Safeguarding Classified Information within Industry § 2 (Feb. 20, 1960), as amended.

Procedural Posture

SOR issuedAug 27, 2024
Answer filedSep 19, 2024Requested resolution on the written record without a hearing.
Hearing held—No hearing held; case resolved on the written record.
Decision dateJan 8, 2025

Cite For

Failure to File Tax Returns as a Disqualifying Condition Under Guideline F
Lack of Corroborating Documentation as a Factor in Denial of Security Clearance
Serious Concerns About Reliability and Trustworthiness Due to Financial 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: Decision on RecordDecided: denied

The judge found that the applicant failed to file his federal and state income tax returns for multiple years, resulting in a significant tax debt of approximately $123,416. Despite the applicant's claims of engaging a tax attorney and negotiating a payment plan, the judge concluded that the financial considerations raised security concerns that were not mitigated, leading to a denial of eligibility for access to classified information.

¶	Allegation	Finding	Type	Response	Disqualifying (¶19)	Mitigating applied (¶20)	Mitigation
1.a	Applicant allegedly failed to file his federal and state income tax returns as required for tax years 2013 through 2023, and owes approximately $123,416 in back taxes, interest, and penalties. $123,416	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.