PSH-21-0034 - In the Matter of Personnel Security Hearing

On June 21, 2021, an OHA Administrative Judge (AJ) issued a decision in which he determined that an Individual's DOE access authorization should be granted. In this QNSP, the Individual reported that he had not filed his Federal or state tax returns for tax years 2016 and 2017. At the hearing conducted by the AJ, the Individual testified regarding the circumstances that led to the late filing of his 2016 and 2017 taxes. He testified that he had tried to do his own record-keeping for his business to save on the costs of professional bookkeeping services, however, he became overwhelmed. The Individual testified and presented evidence showing that he has taken actions to address the Local Security Office's concerns regarding not filing his previous taxes. He presented evidence from his tax preparation professional showing that he had filed his 2016 and 2017 Federal and state taxes in January 2020 and reflecting that he does not have any outstanding tax obligations to the State. He also presented evidence reflecting that he had entered into a payment plan with the IRS to resolve his outstanding Federal tax debt and is complying with the payment plan to pay the balance of his outstanding Federal tax obligation. Further, the Individual had shown that he intends to rely upon tax professionals going forward to prevent a recurrence of his tax issues. The AJ therefore found that the Individual's circumstances resulting in his late filing of his 2016 and 2017 Federal and state taxes are unlikely to recur and that the Individual had sufficiently demonstrated his current reliability, trustworthiness, and good judgment by taking corrective actions that have resolved his tax issues. Accordingly, the AJ found that the Individual's access authorization should be granted. OHA Case No. PSH-21-0034 (Steven L. Fine)