Summary
A 58-year-old administrative assistant with extensive government service was denied a security clearance due to concerns under Guidelines E (Personal Conduct), F (Financial Considerations), and J (Criminal Conduct). The denial stemmed from her failure to file state and federal income tax returns from 2005 to 2011.
Specifically, the applicant was alleged to have knowingly failed to file these tax returns for the specified years, a violation of Title 26, United States Code, § 7203. Additionally, she provided incorrect information to an investigator in August 2011, stating she had filed tax returns for 2009.
The judge determined that the applicant's failure to file was not due to circumstances beyond her control, noting she did not take significant steps to verify her tax obligations or seek professional advice until 2013. Despite her claims of confusion, insufficient evidence of rehabilitation or mitigating circumstances was presented to overcome the disqualifying conditions, leading to the denial based on poor judgment and reliability.
Why the Applicant Was Denied
- Applicant knowingly failed to file state and Federal income tax returns for tax years 2005 to 2011.
- Applicant's failure to file was not due to circumstances beyond her control, as she did not take significant steps to verify her tax obligations or seek professional advice until 2013.
- The judge found that the applicant's actions demonstrated poor judgment and reliability, which raised security concerns.
Conditions Referenced
- AG ¶ 19(g)raisedFailure to File Annual Federal, State, or Local Income Tax Returns as Required or the Fraudulent Filing of the Same.
- AG ¶ 16(b)raisedDeliberately Providing False or Misleading Information Concerning Relevant Facts to an Employer, Investigator, Security Official, Competent Medical Authority, or Other Official Government Representative.
- AG ¶ 31(a)raisedA Single Serious Crime or Multiple Lesser Offenses.
- AG ¶ 31(c)raisedAllegation or Admission of Criminal Conduct, Regardless of Whether the Person Was Formally Charged, Formally Prosecuted or Convicted.
- AG ¶ 20(c)appliedThe Person Has Received or Is Receiving Counseling for the Problem And/or There Are Clear Indications That the Problem Is Being Resolved or Is Under Control.
- AG ¶ 20(a)rejectedThe Behavior Happened so Long Ago, Was so Infrequent, or Occurred Under Such Circumstances That It Is Unlikely to Recur and Does Not Cast Doubt on the Individual’s Current Reliability, Trustworthiness, or Good Judgment.
- AG ¶ 20(b)rejectedThe Conditions That Resulted in the Behavior Were Largely Beyond the Person’s Control.
- AG ¶ 32(d)appliedThere Is Evidence of Successful Rehabilitation, Including but Not Limited to the Passage of Time Without Recurrence of Criminal Activity, Remorse or Restitution, Job Training or Higher Education, Good Employment Record, or Constructive Community Involvement.
Key Rule Quoted
“The protection of the national security is the paramount consideration.”
Procedural Posture
- SOR issuedFeb 27, 2013
- Answer filedMar 26, 2013
- Hearing heldMay 23, 2013
- Decision dateJun 14, 2013
Cite For
- Failure to File Tax Returns as a Disqualifying Condition Under Guideline F
- Insufficient Evidence of Rehabilitation in Tax Matters
- Confusion Regarding Tax Obligations as a Mitigating Factor but Not Sufficient to Overcome Disqualifications