Summary
A 38-year-old mail room supervisor was denied a security clearance due to concerns under Guideline E (Personal Conduct), Guideline F (Financial Considerations), and Guideline H (Drug Involvement). The applicant failed to file federal and state income tax returns from 2000 to 2005 and had a 1993 state tax delinquency, which resulted in a lien filed against his property in 2000. He also did not disclose this 2000 tax lien on his 2004 security clearance application (SF-86).
The applicant owes approximately $14,000 in back federal income taxes, toward which he has made ten payments since June 2006, ranging from $200 to $800. He filed the delinquent tax returns approximately a year prior to the decision and has been making payments toward the 1993 state tax delinquency for the past six months, totaling $385.
Additionally, the applicant used marijuana approximately eight times in 1998 but has not used it since his arrest nearly ten years ago. Despite recent efforts to address his tax issues, the judge found his sporadic payments insufficient to mitigate the security concerns, 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 six consecutive years.
- He has a significant outstanding tax liability exceeding $17,000, including a 1993 state tax delinquency.
- The applicant's sporadic payments toward his tax delinquencies were deemed insufficient to mitigate security concerns.
Conditions Referenced
- E2.A6.1.2.1raisedFinancial Considerations: A History of Not Meeting Financial Obligations
- E2.A6.1.2.2raisedFinancial Considerations: Deceptive or Illegal Financial Practices
- E2.A8.1.2.1raisedDrug Involvement: Any Drug Abuse
- E2.A8.1.2.2raisedDrug Involvement: Illegal Drug Possession
- E2.A5.1.2.2raisedPersonal Conduct: the Deliberate Omission, Concealment, or Falsification of Relevant and Material Facts
- E2.A8.1.3.1appliedDrug Involvement: the Drug Involvement Was Not Recent
- E2.A6.1.3.1rejectedFinancial Considerations: the Individual Has Made a Good Faith Effort to Repay Overdue CreditorsThe applicant's sporadic payments and recent filing of tax returns were insufficient to mitigate concerns.
- E2.A5.1.3.1rejectedPersonal Conduct: the Individual Did Not Act with Intent to DeceiveThe applicant's claim of unawareness regarding the tax lien was not credible.
Key Rule Quoted
“The protection of national security is the paramount consideration, and the final decision in each case must be reached by applying the standard that the issuance of the clearance is 'clearly consistent with the national interest.'”
Procedural Posture
- SOR issuedApr 21, 2006
- Answer filedJan 29, 2007
- Hearing heldApr 17, 2007Record left open until 05/04/2007 for additional exhibits.
- Decision dateMay 30, 2007
Cite For
- Failure to File Tax Returns as a Disqualifying Condition Under Guideline F
- Insufficient Evidence of Mitigation for Financial Obligations
- Consideration of Past Drug Use Under Guideline H