KEYWORD: Guideline F DIGEST: Applicant has $180,000 in delinquent debt for past due taxes and for education loans, approximately $150,000 of which are owed to the Federal Government. Even if Applicant’s plan for his state taxes were sufficient to resolve the concern arising from them, evidence that he has only recently made an offer for compromise to the IRS and is making $5 a month payments on a plan for the student loans is not sufficient to mitigate the security concerns. The Judge’s decision runs contrary to the weight of the record evidence. Favorable decision reversed. CASENO: 14-03358.a1 DATE: 10/09/2015