PSH-23-0027 - In the Matter of Personnel Security Hearing

On April 10, 2023, an Administrative Judge determined that the Individual's access authorization should not be granted under 10 C.F.R. Part 710. The Individual is employed by a DOE contractor in a position that requires him to hold a security clearance. In 2011, the Individual completed an eQIP form, where he stated that he had not filed taxes between 2004 and 2011 and that he had been " under the mistaken impression" that if he had no unreported income and over -withheld, he did not need to file his taxes. This concern was eventually resolved in 2011 when the Individual said that he was in the process of filing the missing tax returns and that he intended to file his taxes in the future . At this time, an LSO official informed him as to the security concern raised by his failure to file taxes.

In the Individual's 2022 eQIP, he indicated that he had not filed state or federal taxes from 2014 to 2020. As a result of this admission, the LSO had the Individual complete a TESI and a Personnel Security Questionnaire.

At the hearing, the Individual testified. He stated that he had been concerned that if he filed his taxes incorrectly, he would be charged with perjury, but it was his understanding that if he let the IRS do his taxes for him, there was no such risk. At the time of the hearing, the Individual was unable to provide documentation that the IRS had sent him letters when he owed the federal government money or that he had filed back taxes.

The Administrative Judge concluded that the Individual had not mitigated the Guideline F or Guideline E concerns. At the time of the hearing, the Individual had not taken any concrete steps to address his repeated failure to file his taxes after being told that not doing so was a security concern.  Based on the evidence, the Administrative Judge concluded that the Individual had not mitigated Guideline F and Guideline E concerns. (OHA Case No. PSH-23-0027, Cronin)