PSH-24-0015 - In the Matter of Personnel Security Hearing

On March 1, 2024, an Administrative Judge determined that an Individual's access authorization should be restored 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 a May 2023, LOI response, he reported that he had not filed his 2021 federal personal income tax return and had not paid his 2021 state property tax debt of approximately $6000, At the hearing, the Individual testified that he had filed his 2021 federal personal income tax return, and he submitted a copy of his IRS account payment history, showing he paid the balance due for his 2021 federal income taxes. He also provided documentation demonstrating that he had paid his property taxes for 2020, 2021, and 2022. The Individual testified that he had not timely filed his federal tax return nor paid 2021 property taxes because he was overwhelmed by his extensive home renovation project which he was using to prepare his home for sale to supplement his impending retirement. He provided sufficient evidence to demonstrate that the circumstances are unlikely to recur. He submitted photos showing the extensiveness of the renovation and which reflected that it is near completion . He also provided evidence that he hired a CPA who had assisted him with his tax filing, educated him on tax issues, and the Individual testified he intends to use the CPA for his future tax filings. He also pre-paid his estimated 2023 federal and state taxes, and demonstrated through his financial statements that he has sufficient money available to pay any taxes he may owe in the future. The Administrative Judge determined that the Individual resolved the security concern associated with Guideline F. Accordingly, she concluded that the Individual's access authorization should be restored. (OHA Case No. PSH-24-0015, Balzon)