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ISCR Case 23-01907 — CASE

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ISCR Case 23-01907

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

Case Profile
Decision Date2/25/2025
Statusgranted
LevelHEARING
TypeSTANDARD ISCR
Participants
Applicant Representation: Pro Se
Judge: Pamela C. Benson
Government Counsel: Jenny G. Bayer
Case Summary
The applicant in this case was a 32-year-old assembly operator employed by a federal contractor, seeking a security clearance for the first time. The Defense Counterintelligence and Security Agency issued a Statement of Reasons (SOR) citing security concerns under Guideline F, specifically alleging that the applicant failed to timely file his federal and state income tax returns for the years 2018, 2019, 2020, and 2021. The applicant admitted to these allegations, attributing his failure to file on time to the death of his tax preparer, job loss during the COVID-19 pandemic, and personal challenges, including mental health issues.
During the hearing, the applicant provided evidence that he had resolved his tax issues by filing all overdue returns by Spring 2023 and did not owe any back taxes. He expressed regret for his past failures and demonstrated a commitment to timely filing in the future, supported by character references from his supervisors attesting to his reliability and work ethic. The administrative judge ruled in favor of the applicant, concluding that the circumstances surrounding his tax issues were largely beyond his control and that he had acted responsibly in addressing them. Consequently, the judge determined that the financial considerations security concerns were mitigated, granting the applicant national security eligibility for access to classified information.
Guidelines Evaluated
- Guideline FFinancial Considerations · For Applicant
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Case Headnote

ISCR Case No. 23-01907

grantedFeb 25, 2025· Hon. Pamela C. Benson· hearing

Summary

A 32-year-old federal contractor was granted a security clearance despite initial concerns under Guideline F (Financial Considerations). The Statement of Reasons alleged the applicant failed to timely file federal income tax returns for 2018, 2020, and 2021, and state income tax returns for 2019, 2020, and 2021. These allegations raised Disqualifying Condition AG ¶ 19(f).

The administrative judge found that the applicant's financial issues were mitigated. The applicant demonstrated responsibility by filing all overdue tax returns by Spring 2023 and confirmed he does not owe any back taxes. The judge determined that the circumstances contributing to the late filings, specifically the death of his tax preparer and job loss during the pandemic, were largely beyond his control.

Based on these factors, Mitigating Conditions AG ¶ 20(a), AG ¶ 20(b), and AG ¶ 20(g) were applied. The applicant's eligibility for a security clearance was ultimately granted.

Why the Applicant Prevailed

The applicant filed all overdue tax returns by Spring 2023, demonstrating responsibility.
He does not owe any back taxes, indicating financial compliance.
The circumstances leading to late filings were largely beyond his control.

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
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 issuedDec 15, 2023
Answer filedFeb 7, 2024Requested a hearing.
Hearing heldOct 17, 2024Record held open for additional documents.
Decision dateFeb 25, 2025

Cite For

Mitigation of Financial Issues Under Guideline F
Impact of Personal Circumstances on Tax Compliance
Responsibility in Addressing Overdue Tax Filings

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 timely file his federal and state income tax returns for several years due to personal hardships, including the loss of his tax preparer and unemployment during the COVID-19 pandemic. However, the applicant resolved all outstanding tax issues by filing the necessary returns by Spring 2023, leading to a decision in his favor regarding financial considerations.

¶	Allegation	Finding	Type	Response	Disqualifying (¶19)	Mitigating applied (¶20)	Mitigation
1.a	Applicant failed to timely file his 2018, 2020, and 2021 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 timely file his state income tax returns for 2019, 2020, and 2021.	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.