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S\  `&Times New RomanS7@(X7&  d d>)1dxd'dxd<:zTop of For7B(X7  ?Q%2A`Arial?  S\  `&Times New RomanS7@(X7>)2dxd0KS.SampleK<6X9`(Courier NewKS\  `&Times New RomanS0.Strong 8KS6TypewriterK<6X9`(Courier NewKS\  `&Times New RomanS42Variable: 8HTML MarkupB      2 0CommentB   35;AGMSY_11.1.1.1.1.1.1.1.3#37=CIQYag1.a.i.(1)(a)(i)1)a)Ji)(Y(2΀$ !USUS.,  XX      0  8DocumentManagement::ModifiedBooleanTRUE<:Default Para(#$  0  %2A`Arial d !USUS.,  _KEYWORD:GuidelineF  DIGEST:Failuretofiletaxreturnswhendueinitselfraisesconcernsaboutanapplicants  willingnesstoabidebyrulesandregulations.Adversedecisionaffirmed. t _CASENO_:1508778.a1 L  DATE:07/24/2017 $ t ________________________   `     h      p DATE:July24,2017  L  .؉7r(#(#.AYT) xdEgA   InRe:       ApplicantforSecurityClearance C AYT) xdEgA k )   )   )   ) p ) \ ) H ) 4 )  p   \ pX p _ISCR_ԀCaseNo.1508778 p!  \" .؉7r. \XXp 4"    APPEALBOARDDECISION  # APPEARANCES &  &%XX FORGOVERNMENT  l( JamesB.Norman,Esq.,ChiefDepartmentCounsel D )  FORAPPLICANT  !D+  ProSe #XhX%&!# ",     TheDepartmentofDefense(DoD)declinedtograntApplicantasecurityclearance.OnJune z% / 14,2016,DoDissuedastatementofreasons(_SOR_)advisingApplicantofthebasisforthat f&!0 decision!securityconcernsraisedunderGuidelineF(FinancialConsiderations)ofDepartmentof R'"1 DefenseDirective5220.6(Jan.2,1992,asamended)(Directive).Applicantrequestedahearing. >(#2 OnMay5,2017,afterthehearing,DefenseOfficeofHearingsandAppeals(DOHA)Administrative *)z$3 JudgeRogerC.WesleydeniedApplicantsrequestforasecurityclearance.Applicantappealed *f%4 pursuanttoDirectiveE3.1.28andE3.1.30. +R&5   Applicantraisedthefollowingissueonappeal:whethertheJudgesadversedecisionwas ,*(7 arbitrary,capricious,orcontrarytolaw.Consistentwiththefollowing,weaffirm. -)8 Ї  TheJudgesFindingsofFact     Aveteran,ApplicanthasworkedforhiscurrentemployersinceSeptember1977.His_SOR_ t allegesthathehasfailedtimelytofilehisFederalandstateincometaxreturnsfor2010,2011,and ` 2014.Heattributedthistotaxproblemsassociatedwithhisseparationfromhisdomesticpartner, L  aswellastoprocrastinationandneglect.Applicantprovidednodocumentstoshowthathe 8  voluntarilyfiledreturnsfortheyearsinquestion.TheIRSleviedagainstApplicantsbankaccount $ t onseveraloccasions:in2009,forover$5,500;in2013,forover$5,400;andin2016,forover  ` $2,400.Applicanthasover$1,400,000insavings.Hehasreceivedawardsforthequalityofhis  L  work.  8    TheJudgesAnalysis      TheJudgestatedthatthereisnoevidenceofApplicantshavingvoluntarilyfiledhisFederal   orstatetaxreturnsfortheyearsunderreview.TheJudgeconcludedthatApplicantsproblemswere   withinhiscontrolandthattheleviesagainsthisbankaccountdonotconstituteagoodfaitheffort p byApplicanttopayhistaxes.TheJudgestatedthatthetimingofanapplicantstaxfilingsiscritical \ toassessinghistrustworthiness,reliability,andgoodjudgment. H   Discussion   p   Applicantsbriefincludesreferencetomattersfromoutsidetherecord.Wecannotconsider H newevidenceonappeal.DirectiveE3.1.29.Applicantstatesthathedidnotrepresenthimselfwell 4 atthehearing.Hestatesthathecouldhavebeenmoreforcefulinpresentingevidenceandinarguing   hiscaseformitigation.However,Applicantsargumentdoesnotonitsfacesetforthajusticiable   issueofharmfulerror.Hereceivedadequateguidanceconcerninghisrights,includingtherightto  anattorney.Hetestifiedatthehearingandsubmitteddocuments,oneafterthehearingwasover,  whichtheJudgeadmitted.Althoughhemaybedissatisfiedwiththeoutcomeofthecase,thereis  nothingintherecordtosuggestthatitwasduetoinadequateprehearingguidanceortoany l improperconductbytheJudge.WenoteApplicantsargumentbutarelimitedtoaddressing X  allegationsofharmfulerror.See,e.g.,_ISCR_ԀCaseNo.1501734at12(App.Bd.Jan19,2017). D!   Applicantstatesthathisemployerhaswithheldtaxesduringthecourseofhismanyyearsof #l! employment.Hearguesthathisprincipalfailurelaywithhisdilatorytaxfilingsbutthatheisnot $X" guiltyoftaxevasion.However,failuretofiletaxreturnswhendueinitselfraisesconcernsabout $D # anapplicantswillingnesstoabidebyrulesandregulations.Directive,Encl.2App.A19(f);See %0!$ also_ISCR_ԀCaseNo.1503208at3(App.Bd.Mar7,2017).Moreover,theJudgedidnotfindnor &"% implythatApplicantcommittedwillfultaxevasion.Evidencethatanapplicantstaxobligations '#& havebeensatisfiedthroughleviesagainsthisbankaccountdoesnotestablishthattheapplicanthas (#' actuallymadegoodfaitheffortstodischargehislegalobligationstotheGovernment.See,e.g., )$( _ISCR_ԀCaseNo.1207229at2(App.Bd.Jan.13,2017).Applicantsargumentsarenotenoughto |*%) showthattheJudgeweighedtheevidenceinamannerthatwasarbitrary,capricious,orcontraryto h+&* law.See,e.g.,_ISCR_ԀCaseNo.1508842at3(App.Bd.Feb.14,2017).Applicantcitestofavorable T,'+ evidence,suchashisserviceinthemilitary.Applicanthasnotrebuttedthepresumptionthatthe @-(, Judgeconsideredalloftheevidenceintherecord.See,e.g.,_ISCR_ԀCaseNo.1300502at3(App.  Bd.Mar.7,2017).    Applicantcitestosomestatementsinthesummaryofhisclearanceinterviewtotheeffect t thatnoonewouldquestionhishonestyandthatthereisnothinginhispastorcurrentlifestylethat ` wouldsubjecthimtoblackmail.ThesecommentssummarizeApplicantsanswersattheinterview. L  TheydonotconstitutetheinvestigatorsopinionastoApplicantseligibilityforaclearance.Even 8  ifaninvestigatorofferedsuchanopinionitwouldnotbindtheDoDinitsadjudicationof $ t Applicantssecurityconcerns.See,e.g.,_ISCR_ԀCaseNo.1500535at4(App.Bd.Mar.13,2017).  `   TheJudgeexaminedtherelevantevidenceandarticulatedasatisfactoryexplanationforthe  8  decision.Thedecisionissustainableonthisrecord. Thegeneralstandardisthataclearancemay $  begrantedonlywhenclearlyconsistentwiththeinterestsofthenationalsecurity.Department   oftheNavyv.Egan,484U.S.518,528(1988).SeealsoDirective,Encl.2App.A2(b): Any   doubtconcerningpersonnelbeingconsideredfornationalsecurityeligibilitywillberesolvedinfavor   ofthenationalsecurity.   @( Order  \     TheDecisionis AFFIRMED . 4    `     h   Signed:Michael_Raanan_Ԁ 8    `     h   Michael_Raanan_ $    `     h   AdministrativeJudge     `     h   Chairperson,AppealBoard     `     h   Signed:JamesE.Moody \     `     h   JamesE.Moody H!    `     h   AdministrativeJudge 4"     `     h   Member,AppealBoard  #p!    `     h   Signed:WilliamS.Fields & "%    `     h   WilliamS.Fields ' #&    `     h   AdministrativeJudge (#'    `     h   Member,Appeal_Board___