WPCH tCm%V1j5gFMPLt$ S qTv򍻤_q_^ANi#T'"y>K= f,^U3X2n7уM69>}x뱮 xl3Ϫ`dэLݍ L%J>:!^hf3`B'+k[2`O@%D'3ߗp+Mixm&?{!>?.=K>K{Mt%}];:SDЫK6fB`(FSvL#A"'kDᬌ'ːHQDv ? Wxu2-ְߗixR = CȊ0I:LS9e{͢f.J/._V`.(?H7>Jv&h~K+B(#2 decision!securityconcernsraisedunderGuidelineF(FinancialConsiderations)ofDepartmentof *)z$3 DefenseDirective5220.6(Jan.2,1992,asamended)(Directive).Applicantrequestedahearing. *f%4 OnApril21,2017,afterthehearing,DefenseOfficeofHearingsandAppeals(DOHA) +R&5 AdministrativeJudgeJenniferI.GoldsteindeniedApplicantsrequestforasecurityclearance. +>'6 ApplicantappealedpursuanttoDirectiveE3.1.28andE3.1.30. ,*(7  -)8   Applicantraisedthefollowingissuesonappeal:whethertheJudgedisregardsignificant  recordevidenceandwhethertheJudgesdecisionwasarbitrary,capricious,orcontrarytolaw.  Consistentwiththefollowing,weaffirm.  _  TheJudgesFindingsofFact  `   Applicantisa46yearoldindependentcontractorwhoseekstoperformbusinesswith <  defensecontractors.TheSORallegedthatApplicantfailedtofilehisFederalandstateincometax ( x returnsfor2007through2014inatimelymannerandhadaFederaltaxlienforover$38,000filed  d againsthimin2010. #  1      ׀  P    InhisSORresponse,ApplicantadmittedhefailedtofilehisFederalandstatetaxreturnsfor (  theyearsinquestion.Heattributedthosetaxfilingdeficienciestopoorrecordkeepingandlackof   structuretokeeptrackofbusinessexpenses.In2014and2015,hehiredanaccountantwhohas   helpedhimorganizehisrecords.HisdelinquenttaxreturnswerefiledinAugust2016.     InhisSORresponse,ApplicantdeniedtheFederaltaxlien.Thelienwasforunpaidtaxes t in2001,2006,and2007.InOctober2016,hesetupaplantomakemonthlypaymentsof$750to ` theIRSandprovidedproofthathemadethreepaymentsundertheplan.TheFederaltaxlienwas L releasedinearly2017.ThetotalamountofhisunpaidFederaltaxeswasnotdisclosedintherecord. 8 HeowesnoFederaltaxesfor20072011,butowesabout$54,000for2012,$18,000for2013, $t $12,000for2014,and$14,000for2015.Heplanstotakeoutahomeequityloantoresolvehistax ` debt.Heearnsabout$230,000peryearandlistsassetsover$1,800,000. L   TheJudgesAnalysis  $     ApplicanthasalonghistoryofunwillingnesstosatisfyhisFederalandstatetaxobligations.  HewaiteduntilafterreceiptoftheSORtofilehisincometaxreturnsandtostartpaymentsonhis  Federaltaxes. WhilehisrecenteffortstorectifyhisFederalandstatetaxesarenotable,hisfailure  tocomplywithlegalobligationsforyearscastsdoubtonhiscurrentjudgment.Decisionat6. p     Discussion  H!     ApplicantcontendsthattheJudgedidnotmentiona $90,000taxcreditreflectedonhis  #p! 2010IRStaxtranscript.TheJudge,however,enteredafindingthatApplicantmadeanestimated  $\" taxpaymentof$94,000for2010.Decisionat3.His2010taxtranscriptreflectsintwoentriesthat $H # apaymentof$94,000wasmadeonaspecificdate,andeachofthoseentriesisfollowedbyanentry %4!$ indicatingapaymentofthatamountwas removed.ApplicantsExhibit(AE)R.The2010tax & "% transcriptdoesnotindicatethatthe$94,000paymentwasappliedtotaxesforanyotheryear. ' #& Applicantalsoarguesthatthe$90,000paymenteliminatedmostofhissubsequenttaxliabilitiesfor (#' 2012through2015,andheowesabout$9,000for2015.Thetaxtranscriptsfor2012through2015, )$( however,donotsupportthatargument.His2011taxtranscriptindicatedhehadacreditinhis   accountbalanceofabout$6,000,butthetaxtranscriptsforthefollowingyearsindicatethat,_as  oflate2016orearly2017,heowedtaxdeficienciesastheJudgestatedinherfindingsoffact.We  alsonotethatApplicantsappealbriefargumentcontradictshistestimonythatheowedtheIRS t about$50,000to$60,000atthetimeofhehearing.Tr.at4041.Basedonourreviewoftherecord, ` weconcludethattheJudgesmaterialfindingsandconclusionsarebasedonsubstantialevidence, L  orconstitutereasonablecharacterizationsorinferencesthatcouldbedrawnfromtherecord.See, 8  e.g.,_ISCR_ԀCaseNo.1203420at3(App.Bd.Jul.25,2014). $ t    `   ApplicantalsocontendstheJudgedidnotacknowledgehisaccountantsletterthatindicated  L  Applicantwas infullcompliancewiththeInternalRevenueServiceatthistime._AE_ԀB.The  8  accountantsletternotedthatApplicantfiledthedelinquenttaxreturns,madeanestimatedpayment $  of$94,000in2010,butstillhadaremainingtaxliabilityforanunspecifiedamountthatwasbeing   takencareofthroughaninstallmentagreement.WhiletheJudgecitesto_AE_ԀB(Decisionat3),she   didnotspecificallyreferencetheaccountantsstatementaboutApplicantbeingin fullcompliance   withIRSrequirements.AsApplicantstatesinhisappealbrief,aJudgeisnotrequiredtodiscuss   eachandeverypieceofevidenceinrenderingadecision.AppealBriefat5,citing_ISCR_ԀCaseNo. p 1201500at3(App.Bd.Aug.25,2015).WefindtheJudgedidnoterrbynotmentioningthe \ accountantsstatementaboutApplicant fullcompliancewithIRSrequirements.WhiletheJudges H decisiondiscussedthesignificantactionsthatApplicanthadtakentoresolvehistaxproblems, 4 includingthosesetforthintheaccountantsletter,thoseactionsdidnotcompeltheJudgetoissue  p afavorablesecuritydecision.Inthisregard,wenotethattheJudgewasrequiredtoconsidernotonly  \ theactionsApplicanthadtakentoresolvehisfinancialproblems,butalsothecircumstances H underlyingthoseproblemsthatimpugnhisreliabilityandjudgment.See,e.g.,_ISCR_ԀCaseNo.14 4 03392at3(App.Bd.Apr.15,2015).     ApplicantfurtherarguesthathemitigatedtheGuidelineFsecurityconcernsbecause,among  othermatters,hehiredanaccountant,completedfinancialcounseling,andfiledthedelinquenttax  returns.Hecontendshistaxproblemsareundercontrol.Inessence,Applicantischallengingthe  amountofweighttheJudgegavecertainevidence.Itiswellestablishedthatapartysdisagreement l withtheJudgesweighingoftheevidence,oranabilitytoargueforadifferentinterpretationofthe X  evidence,isnotsufficienttodemonstratetheJudgeweighedtheevidenceorreachedconclusionsin D! amannerthatisarbitrary,capricious,orcontrarytolaw.See,e.g.,_ISCR_ԀCaseNo.1406686at2 0"  (App.Bd.Apr.27,2016). #l!    $X"   TheJudgeexaminedtherelevantevidenceandarticulatedasatisfactoryexplanationforthe $D # decision.Apersonwhofailsrepeatedlytofulfillhisorherlegalobligationsdoesnotdemonstrate %0!$ thehighdegreeofgoodjudgmentandreliabilityrequiredofthosegrantedaccesstoclassified &"% information.See,e.g.,_ISCR_ԀCaseNo.1508885at3(App.Bd.Jun.21,2017).Thedecisionis '#& sustainableonthisrecord. Thegeneralstandardisthataclearancemaybegrantedonlywhen (#' clearlyconsistentwiththeinterestsofthenationalsecurity.DepartmentoftheNavyv.Egan,484 )$( U.S.518,528(1988).SeealsoDirective,Encl.2,App.A2(b): Anydoubtconcerningpersonnel |*%) beingconsideredfornationalsecurityeligibilitywillberesolvedinfavorofthenationalsecurity. h+&*    `     h  @-(, Ї@( Order     TheDecisionis AFFIRMED .     `     h   Signed:Michael_Raanan_Ԁ <     `     h   Michael_Raanan_ ( x    `     h   AdministrativeJudge  d    `     h   Chairperson,AppealBoard  P     `     h   Signed:WilliamS.Fields      `     h   WilliamS.Fields      `     h   AdministrativeJudge      `     h   Member,AppealBoard t    `       `     h   Signed:JamesF.Duffy $t    `     h   JamesF.Duffy `    `     h   AdministrativeJudge L    `     h   Member,Appeal_Board___ 8