ÿWPCÉ Bh£³MJóhôŒ0ü~åhᆠüÒ;\ÃQ0>ÿ<¯«-ZW3ò¨¨ ò ЫCÎk¤{æ|·â#>oó€N.£ô˜OYQ%!ÚhAÈ 5‰ ¼&AÏåý¿[Á9ÄJ>;øèBËÉÚQí’~Wç‹YUr›Ø9¬¶Y7™ôÆ+3©ÆJn"dö“ã2UÍf®gݽlLš™*­*u‹F Á!CRÌÕ#õpœ|…˜À•ÍêIü*}òŠX_q1Æîq³n‹¼0Ú“SÈ‹4¤P± ÀEW„ïçNå„¿xk(38[ý=J@MsÔ4nãzÏË7©…Uˆ½V MÌÞH@‘ÅoQfX¼ôÕ,¸ºÏª1#•Gª\UÛ™]Þ]SþÐûù"µh¨þzÔ³?†m—^‘ 4öÏ!1?ÕJ‰Ñ+ OÃ8Ìw x Ó*I›€vÎ>ìæRËóB'Àýv¼ aQôG¿b±»Ã_Åjä,U¥O`NqÈæ>#oŸº•7&à­×Øɪ¨<í^z±¼ŒK=˜–Q`“IUÊlL¥ Û¤Œ^¹G¶_Åš"_ìê­(ªµéÅùî4þÊûoñqˆD.y‹‰ºµÝ|ƒF$Í7S£Ôùô´LÔçn?.ÙdZ#ÉìUNµ % 0: ^ C wO 4S g v mx àZ àZé 0©C bì UNð N> E@ 0DB ¾† vD ݺºN— ™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™™ B¬˜Hewlett-Packard HP LaserJet P3010 SeriesÈÈÈÈ0(ÖÃ9 Z‹6Times New Roman RegularX(üœ$¡¡ÔUSUS.,Ô^gJ•4UJntFold3|xÿU‹ÿÿÿÿ8DocumentManagement::ModifiedBooleanTRUE8DocumentManagement::ModifiedBooleanTRUE(Y(2Îx$¤¤Ý ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ€ô”òXXÔÓ  Óà  àòòÚ  Ú0Ú  Úóó ù6Times New Roman Regular(#Ã$òòÚ  Ú0Ú  Úóó ´Ý ƒ Îx$ÝÔUSUS.,ÔÔ€ô”òXXÔÓ  Óà  àòòÚ  Ú1Ú  ÚóóÝ  ÝÔ_ÔDirective,€Enclosure€2€ðð€20(d).€€ lÝ ƒ Îx$ÝÔUSUS.,ÔÔ€ô”òXXÔÓ  Óà  àòòÚ  Ú2Ú  ÚóóÝ  ÝÔ_ÔThe€concern€under€Guideline€F€is€that€ð ð[Ô_Ôf]ailureÔ_Ô€or€inability€to€live€within€oneððs€means,€satisfy€debts,€and€meetÐ ° Ðfinancial€obligations€may€indicated€poor€self„control,€lack€of€judgment,€or€unwillingness€to€abide€by€rules€andÐ tÄ Ðregulations,€all€of€which€can€raise€questions€about€an€individualððs€reliability,€trustworthiness€and€ability€to€protectÐ 8ˆ Ðclassified€information.ðð€€ ÓÝ ƒ Îx$ÝÔUSUS.,ÔÔ€ô”òXXÔÓ  Óà  àòòÚ  Ú3Ú  ÚóóÝ  ÝÔ_Ôð ðApplicantððs€excuses€that€he€was€poorly€served€by€two€tax€advisors€who€disappeared€due€to€death€orÐ ° Ðbankruptcy€over€a€period€of€six€years€.€.€.€have€no€mitigating€value.€€He€had€plenty€of€time€during€that€period€to€haveÐ tÄ Ðinsisted€that€his€tax€advisors€do€the€job€they€were€hired€to€do€or€to€find€competent€replacements.€€The€more€likely€reasonÐ 8ˆ § Ðfor€the€delay€is€that€Applicant€failed€to€provide€the€necessary€documentation€for€the€tax€consultants€to€do€their€work.ðð€Ð ° ÐAppeal€Brief€at€12.€€€ Ý ƒ Îx$ÝÔUSUS.,ÔÔ€ô”òXXÔÓ  Óà  àòòÚ  Ú4Ú  ÚóóÝ  ÝÔ_Ôð ð[Department€Counsel]:€During€those€two€years,€were€you€filing€the€quarterly€returns?€[Applicant]:€I€believeÐ ° Ðso,€but,€based€on,€you€know,€the€information€that€we€have€now,€I€believe€so.€€Yes€.€.€.€[Department€Counsel]:€So,€youÐ tÄ Ðbelieve€you€were€filing€quarterly?€[Applicant]:€Yes€.€.€.€[Department€Counsel]:€When€did€you€stop€filing€those?Ð 8ˆ Ð[Applicant]:€Letððs€see.€€Iððm€not€positive€on€that.€€I€believe€it€wasð!ðI€think€it€was€05€.€.€.€[Department€Counsel]:€When€youÐ üL Ðwere€filing€your€tax€returns€before€then,€when€you€were€filing€them€quarterly,€did€you€know€that€you€had€owed€taxes€atÐ À Ðthat€point€in€time?€[Applicant]:€No.€€No,€we€did€not€discover€it€at€the€time.€[Department€Counsel]:€How€were€youÐ „Ô Ðcalculating€how€much€to€pay€on€your€taxes?€[Applicant]€Thatððs€a€good€question.€€That€was€mostly€my€wifeððs€doing.€€IÐ H ˜ Ðdidnððt€really€take€charge€of€the€taxes€.€.€.ðð€€Tr.€at€33„35.€€ð ð[Department€Counsel]:€Do€you€have€an€idea€of€how€much€youÐ  \ Ðhave€paid€since€you€started€this€payment€plan?€[Applicant]:€No,€I€donððt.€[Department€Counsel]:€Do€you€know€about€howÐ Ð  Ðmuch€you€still€owe?€[Applicant]:€.€.€.€I€believe€itððs€$207,000[.€.ðð€€Tr.€at€41.€€Ð ” ä  ÐÌà  àAs€Department€Counsel€notes,€$207,000€is€the€amount€that€Applicant€disclosed€in€his€security€clearanceÐ  l  Ðapplication€as€his€debt€to€the€IRS€as€of€2014.€€Appeal€Brief€at€6;€Security€Clearance€Application,€dated€August€4,€2014,Ð à 0  Ðat€29.€€Department€Counsel€persuasively€argues€that,€given€the€Judgeððs€finding€that€Applicantððs€debt€had€reachedÐ ¤ô  Ð$246,000,€it€was€unlikely€that€he€could€have€paid€it€down€by€nearly€$40,000€making€only€those€payments€of€$734€thatÐ h¸  Ðwere€required€by€his€original€installment€agreement.€€There€is€no€evidence€of€additional€payments,€leaving€the€preciseÐ ,|  § Ðtotal€amount€owed€to€the€IRS€uncertain€based€on€the€record€that€was€before€the€Judge.€€Appeal€Brief€at€6.€€ dÝ ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔKEYWORD:€Guideline€FÐ ° ÐÌDIGEST:€Failure€to€comply€with€tax€laws€suggests€that€a€person€has€trouble€abiding€with€rulesÐ ˆØ Ðand€regulations.€€Timing€of€debt€payment€is€a€relevant€consideration.€A€Judge€must€evaluate€anÐ tÄ Ðapplicantððs€circumstances€as€a€cumulative€whole.€€A€good„faith€effort€to€pay€debts€means€that€anÐ `° Ðapplicant€has€shown€reasonableness€and€prudence.€€Favorable€decision€reversed.€€Ð L œ ÐÌCASE€NO:€15„03208.a1Ð $ t ÐÌDATE:€03/07/2017Ð ü L  ÐÑ€ÑÑ8€”òòdÄdÈ8ÑÑ  ÑÑ  Ñà  àà ` àà ¸ àà  àà h àà À àà  àà p àDATE:€€March€7,€2017Ð è 8  ÐÌÌÌÒ.؉ð7r°(#°(#.ÒßA€Y) °°xdE°—gAßÐ ˜è  ÐÌIn€Re:Ð “ã  ÐÌà  à„„„„„„„„„„„„„„„„Ìà  à€Ð W§ ÐÌApplicant€for€Security€ClearanceÐ / ÐÌßA€Y) °°xdE°gAßÐ W Ð)Ð ˜è  Ð)Ð „Ô  Ð)Ð pÀ Ð)Ð \¬ Ð)Ð H˜ Ð)Ð 4„ Ð)Ð  p Ð)Ð  \ ÐÐ øH ÐÓp°œXÓÌÌÌà p àÔ_ÔISCRÔ_Ô€Case€No.€15„03208Ð \¬" ÐÐ H˜# ÐÒ.؉ð7r°°.ÒÓ °\X›XpÓÐ Ð # Ðò òÓ  ÓAPPEAL€BOARD€DECISIONÐ ¼ $ ÐÌÌòòAPPEARANCESóóÐ €Ð' Ðó óÌÔ‡&á;%XXÔò òFOR€GOVERNMENTó óÐ X ¨) ÐJohn€Ô_ÔBayardÔ_Ô€Ô_ÔGlendonÔ_Ô,€Esq.,€Deputy€Chief€Department€CounselÐ 0!€* ÐÌò òFOR€APPLICANTó óÐ à"0, Ðòòò òPro€seó óóóÔ#†XêxX%&á;è#ÔÐ ¸#- ÐÌÌÓ  Óà  àThe€Department€of€Defense€(DoD)€declined€to€grant€Applicant€a€security€clearance.€€OnÐ f&¶!0 ÐFebruary€24,€2016,€DoD€issued€a€statement€of€reasons€(Ô_ÔSORÔ_Ô)€advising€Applicant€of€the€basis€for€thatÐ R'¢"1 Ðdecisionð!ðsecurity€concerns€raised€under€Guideline€F€(Financial€Considerations)€of€Department€ofÐ >(Ž#2 ÐDefense€Directive€5220.6€(Jan.€2,€1992,€as€amended)€(Directive).€€Applicant€€requested€a€hearing.€Ð *)z$3 ÐOn€November€21,€2016,€after€the€hearing,€Defense€Office€of€Hearings€and€Appeals€(DOHA)Ð *f%4 ÐAdministrative€Judge€Richard€A.€Ô_ÔCefolaÔ_Ô€granted€Applicantððs€request€for€a€security€clearance.€Ð +R&5 ÐDepartment€Counsel€appealed€pursuant€to€Directive€ðððð€E3.1.28€and€E3.1.30.Ð î+>'6 Ðâ âÐ Ú,*(7 Ðà  àDepartment€Counsel€raised€the€following€issues€on€appeal:€whether€the€Judgeððs€favorableÐ ° Ðâ âapplications€of€mitigating€condition€20(d)€and€of€the€whole„person€factors€were€contrary€to€theÐ œì Ðweight€of€the€record€evidence.€€Consistent€with€the€following,€we€reverse.Ð ˆØ ÐÌÔ_Ôà  àò òThe€Judgeððs€Findings€of€Factó óÐ `° ÐÌà  àApplicantððs€wife€was€self„employed,€and€she€and€Applicant€were€required€to€file€taxes€on€aÐ 8 ˆ Ðquarterly€basis.€€They€got€behind€and,€in€2006,€hired€a€one„man€firm€to€address€their€problem.€€ThisÐ $ t Ðperson€died,€and€the€second€firm€that€they€hired€went€bankrupt€in€2012.€€The€next€year€they€hired€aÐ  ` Ðthird€firm,€which€filed€Federal€and€state€income€tax€returns€for€tax€years€2005€through€2009.€Ð ü L  ÐApplicant€is€now€current€with€his€state€tax€authority.€€He€established€an€installment€plan€with€the€IRSÐ è 8  Ðand€was€making€payments€of€$734€in€an€effort€to€address€his€Federal€tax€debt€of€about€$246,000.€Ð Ô$  ÐHe€has€increased€his€payments€to€$1,000€a€month€to€resolve€the€now€$207,000€debt.€€Ð À  ÐÌà  àò òThe€Judgeððs€Analysisó óÐ ˜è  ÐÌà  àThe€Judge€extended€favorable€consideration€to€mitigating€condition€20(d):€ð ðthe€individualÐ pÀ Ðinitiated€a€good„faith€effort€to€repay€overdue€creditors€or€otherwise€resolve€debts[.]ðð׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€He€cited€toÐ \¬ Ðevidence€that€Applicant€has€paid€his€state€tax€debt€and€has€an€installment€plan€for€resolving€hisÐ H˜ ÐFederal€obligation.€€Ð 4„ ÐÌà  àò òDiscussionó óÐ  \ ÐÌà  àDepartment€Counsel€argues€that€the€Judgeððs€decision€did€not€address€significant€recordÐ ä4 Ðevidence€that€detracted€from€his€favorable€conclusions.€€He€contends€that€the€Judge€did€not€considerÐ Ð  Ðthe€evidence€as€a€cumulative€whole,€thereby€impairing€his€application€of€the€mitigating€conditionÐ ¼  Ðat€issue€here€as€well€as€the€whole„person€factors.Ð ¨ø ÐÌà  àThere€is€a€strong€presumption€against€the€grant€or€maintenance€of€a€security€clearance.€€òòSeeóóÐ €Ð ÐòòDorfmont€v.€Brownóó,€913€F.€2d€1399,€1401€(9òòthóó€Cir.€1990),€òòcert.€denied,€óó499€U.S.€905€(1991).€€TheÐ l¼ Ðapplicant€is€responsible€for€presenting€evidence€to€rebut,€explain,€extenuate,€or€mitigate€admitted€orÐ X ¨ Ðproven€facts.€€The€applicant€has€the€burden€of€persuasion€as€to€obtaining€a€favorable€decision.€Ð D!” ÐDirective€ðð€E3.1.15.€€The€standard€applicable€in€security€clearance€decisions€ð ðis€that€a€clearance€mayÐ 0"€  Ðbe€granted€onlyòò€óówhen€ððclearly€consistent€with€the€interests€of€the€national€security.ðððð€òòDepartment€ofÐ #l! Ðthe€Navy€v.€Eganóó,€484€U.S.€518,€528€(1988).€€ð ðAny€doubt€concerning€personnel€being€considered€forÐ $X" Ðaccess€to€classified€information€will€be€resolved€in€favor€of€the€national€security.ðð€€Directive,Ð ô$D # ÐEnclosure€2€ðð€2(b).€Ð à%0!$ ÐÌà  àIn€deciding€whether€the€Judge's€rulings€or€conclusions€are€erroneous,€we€will€review€theÐ ¸'#& Ðdecision€to€determine€whether:€€it€does€not€examine€relevant€evidence;€it€fails€to€articulate€aÐ ¤(ô#' Ðsatisfactory€explanation€for€its€conclusions,€including€a€rational€connection€between€the€facts€foundÐ )à$( Ðand€the€choice€made;€it€does€not€consider€relevant€factors;€it€reflects€a€clear€error€of€judgment;€it€failsÐ ° Ðto€consider€an€important€aspect€of€the€case;€it€offers€an€explanation€for€the€decision€that€runs€contraryÐ œì Ðto€the€record€evidence;€or€it€is€so€implausible€that€it€cannot€be€ascribed€to€a€mere€difference€ofÐ ˆØ Ðopinion.€€òòSeeóó€ISCR€Case€No.€14„02563€at€3„4€(App.€Bd.€Aug.€28,€2015).Ð tÄ ÐÌà  àSecurity€requirements€include€consideration€of€a€personððs€judgment,€reliability,€and€a€senseÐ L œ Ðof€his€or€her€legal€obligations.€€òòSeeóó€Directive,€Enclosure€2€ðð€18.׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€òòSee€also€Cafeteria€&€RestaurantÐ 8 ˆ ÐWorkers€Union,€Local€473€v.€McElroyóó,€284€F.2d€173,€183€(D.C.€Cir.€1960),€òòaffððdóó,€367€U.S.€886Ð $ t Ð(1961).€€Failure€to€comply€with€Federal€and/or€state€tax€laws€suggests€that€an€applicant€has€a€problemÐ  ` Ðwith€abiding€by€well„established€Government€rules€and€regulations.€€Voluntary€compliance€withÐ ü L  Ðrules€and€regulations€is€essential€for€protecting€classified€information.€€òòSee,€e.g.óó,€ISCR€Case€No.€14„Ð è 8  Ð04437€at€3€(App.€Bd.€Apr.€15,€2016).€€Consideration€of€an€applicantððs€judgment€and€reliabilityÐ Ô$  Ðrequires€a€Judge€to€consider€the€evidence€as€a€whole€rather€than€in€a€piecemeal€fashion.€€òòSee,€e.g.óó,Ð À  ÐISCR€Case€No.€12„04813€at€4€(App.€Bd.€Jul.€31,€2015).Ð ¬ü  ÐÌà  àDepartment€Counsel€cites€to€various€pieces€of€evidence€that€he€believes€undermine€theÐ „Ô  ÐJudgeððs€favorable€decision.€€For€example,€Applicant€and€his€wife€ð ðfell€behindðð€on€their€taxes€inÐ pÀ Ð2005,€a€circumstance€that€continued€until€2009.€€In€addition,€Applicant€owes€the€IRS€over€$38,000Ð \¬ Ðfor€2010€and€$33,000€for€2012.€€The€reason€for€this€delinquency€was€never€fully€explained.€€In€hisÐ H˜ Ðclearance€interview,€conducted€in€2014,€Applicant€attributed€it€to€their€reliance€on€the€three€taxÐ 4„ Ðpreparation€firms€they€had€employed.€€Interview€Summary€at€4,€included€in€Government€ExhibitÐ  p Ð(GE)€2,€Answers€to€Interrogatories.€€At€the€hearing,€however,€he€intimated€that€the€problemÐ  \ Ðoriginated€with€himself€and€his€wife.Ð øH ÐÌà8  àWe€.€.€.€realized€that€we€[fell]€behind€on€our€taxes.€€And,€honestly,€we€werenððt€awareÐ Ð  Ðthat€ð!ð€well,€we€knew€we€should€have€filed€them€quarterly€and€didnððt.€€And€weÐ ¼  Ðrealized€that€we€got€in€over€our€head.€€And,€basically,€thatððs€kind€of€how€it€happened.€Ð ¨ø ÐTr.€at€34.€€Ð”äÐ Ð  ÐÌà  àApplicant€did€not€substantially€elaborate€on€this€explanation.€€His€IRS€transcript€for€2005Ð l¼ Ðshows€that€the€couple€neither€filed€nor€paid€taxes€for€that€year€until€2010,€at€which€time€they€paidÐ X ¨ Ðonly€a€portion€of€the€amount€owed.€€The€total€amount€still€owed€as€of€January€2016,€òòexcludingÐ D!” Ðinterest€and€penaltiesóó,€is€nearly€$57,000.€€IRS€Account€Transcript€for€2005,€dated€January€8,€2016,Ð 0"€  Ðincluded€in€GE€2.€€Subsequent€transcripts€show€substantial€delinquencies€for€the€years€following.€Ð #l! ÐEven€if€one€finds€Department€Counselððs€brief€to€be€speculative€in€some€regard,׃ ×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€it€does€underscoreÐ $X" Ðthe€extent€to€which€Applicantððs€evidence€in€mitigation€leaves€serious€questions€unanswered.€€ThatÐ ° Ðis,€Applicant€placed€much€of€the€blame€on€his€tax€preparers,€an€explanation€that€the€Judge€appearedÐ œì Ðto€accept.€€However,€it€is€clear€from€the€record€that€he€had€significant€tax€delinquencies€before€hiringÐ ˆØ Ðhis€first€tax€preparer.€€Indeed,€òòwhen€including€interest€and€penaltiesóó,€his€debt€for€2005€alone€is€nearlyÐ tÄ Ð$70,000.€€2005€Account€Transcript.€€As€Department€Counsel€argues,€the€record€evidence€disclosesÐ `° Ðno€obvious€reason€that€Applicant€could€not€find€a€suitable€replacement€following€the€death€of€hisÐ L œ Ðfirst€advisor€and€why€he€entrusted€his€tax€obligations€to€persons€who€failed€over€a€course€of€yearsÐ 8 ˆ Ðto€ensure€his€compliance€with€tax€laws.€€òòSee,€e.g.óó,€ISCR€Case€No.€06„19154€at€5€(App.€Bd.€Apr.€9,Ð $ t Ð2008),€in€which€we€stated€that,€in€regard€to€tax€advisors,€ð ðan€applicant€must€show€that€he€has€in€goodÐ  ` Ðfaith€engaged€the€services€of€someone€who€is€actually€able€to€provide€beneficial€advice.ðð€€€AssumingÐ ü L  Ðwithout€deciding€that€a€large€measure€of€Applicantððs€problems€can€be€laid€at€the€feet€of€his€taxÐ è 8  Ðpreparers,€we€note€his€testimony€that€he€engaged€the€services€of€the€first€one€in€2006,€yet€his€taxÐ Ô$  Ðdelinquencies€persisted€for€several€years€thereafter,€swelling€to€over€$200,000.€€Ð À  ÐÌà  àDepartment€Counsel€explicitly€challenges€the€Judgeððs€favorable€application€of€mitigatingÐ ˜è  Ðcondition€20(d),€quoted€above.€€The€Directive€does€not€define€ð ðgood„faith,ðð€but,€in€the€case€justÐ „Ô  Ðcited,€we€described€it€to€mean€ð ðthat€an€applicantððs€conduct€with€regard€to€his€financial€situationÐ pÀ Ðshows,€among€other€things,€reasonableness€and€prudence.ðð€€òòIdóó.€€In€the€case€before€us,€there€isÐ \¬ Ðsubstantial€evidence€that€undermines€Applicantððs€claim€to€have€acted€reasonably€and€prudently.€€FirstÐ H˜ Ðis€his€testimony€quoted€above€to€the€effect€that€he€was€aware€of€his€obligation€to€file€quarterlyÐ 4„ Ðreturns,€and€that€he€and€his€wife€had€actually€been€doing€so€for€two€years€prior€to€2005.€Ð  p ÐNevertheless,€they€stopped€making€these€payments,€for€reasons€not€explained.€€Tr.€at€34.€€Second,Ð  \ Ðthis€failure€persisted€for€several€years,€despite€Applicantððs€awareness€of€his€legal€obligations,€andÐ øH Ðhe€amassed€tax€delinquencies€in€excess€of€$200,000,€as€noted€above.€€Third,€even€at€the€hearing,Ð ä4 ÐApplicant€did€not€display€a€clear€understanding€of€his€tax€problems,€for€example€how€much€he€hadÐ Ð  Ðpaid€and€how€much€he€owed.׃×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€òòóóÐ ¼  Їà  àIn€drawing€his€favorable€conclusions€under€20(d),€the€Judge€relied€on€evidence€that€ApplicantÐ ° Ðentered€into€a€payment€plan€with€the€IRS€after€the€hearing.€€However,€as€Department€Counsel€argues,Ð œì Ðthere€is€no€evidence€of€even€a€single€payment€under€the€plan.€€òòSee,€e.góó.,€ISCR€Case€No.€14„04565Ð ˆØ Ðat€2€(App.€Bd.€Sep.€18,€2015)€(Promises€to€pay€off€delinquent€debts€in€the€future€are€not€a€substituteÐ tÄ Ðfor€a€track€record€of€paying€debts€in€a€timely€manner€and€otherwise€acting€in€a€financially€responsibleÐ `° Ðmanner).€We€also€note€that,€in€his€correspondence€with€the€IRS,€Applicant€had€previously€advisedÐ L œ Ðthem€that€he€could€not€afford€to€pay€more€than€the€$734€that€he€had€been€paying€under€a€previousÐ 8 ˆ Ðone,€raising€a€question€as€to€whether€he€will€be€able€to€comply€with€the€new€plan.€€òòSeeóó€AE€D,€LetterÐ $ t Ðto€IRS,€dated€January€8,€2015.€€Moreover,€Department€Counsel€observes€that€Applicantððs€€concernÐ  ` Ðwith€resolving€his€tax€problems€by€means€of€a€new€installment€agreement€appeared€to€coincide€withÐ ü L  Ðhis€effort€to€obtain€a€clearance.€€AE€E,€Letter€to€IRS,€dated€March€4,€2016.€€òòSeeóó€ISCR€Case€No.€14„Ð è 8  Ð01243€at€3€(App.€Bd.€Jun.€18,€2015)€(Timing€of€debt€payments€is€relevant€in€evaluating€anÐ Ô$  Ðapplicantððs€case€for€mitigation).€€Evidence€suggesting€that,€after€years€of€apparent€inattention,Ð À  ÐApplicant€was€finally€energized€to€come€to€terms€with€the€IRS€when€his€clearance€might€beÐ ¬ü  Ðimperiled€raises€questions€about€his€willingness€to€follow€the€sometimes€complex€rules€governingÐ ˜è  Ðclassified€information€when€his€personal€interests€are€not€at€stake.€€òòSee,€e.g.óó,€ISCR€Case€No.€15„Ð „Ô  Ð01070€at€4€(App.€Bd.€Mar.€9,€2016),€in€which€we€observed€that€an€applicant€who€waits€until€hisÐ pÀ Ðclearance€is€in€jeopardy€before€resolving€debts€might€be€lacking€in€the€judgment€expected€of€thoseÐ \¬ Ðwith€access€to€classified€information.€€Ð H˜ ÐÌà  àThe€evidence€taken€as€a€whole€does€not€support€the€Judgeððs€conclusion€that€ApplicantððsÐ  p Ðcircumstances€justified€a€òòper€se€óóapplication€of€mitigating€condition€20(d),€in€light€of€significantÐ  \ Ðrecord€evidence€that€impugns€Applicantððs€prudence€and€reasonableness.€€Moreover,€we€areÐ øH Ðpersuaded€by€Department€Counselððs€argument€that€the€Judge€failed€to€examine€ApplicantððsÐ ä4 Ðcircumstances€as€a€cumulative€whole,€thereby€devoting€insufficient€attention€to€evidence€whichÐ Ð  Ðdetracted€from€Applicantððs€case€for€mitigation.€€Ð ¼  ÐÌà  àTo€sum€up,€Applicant€and€his€wife€were€making€quarterly€payments€to€the€IRS€for€two€years.€Ð ”ä ÐHowever,€in€2005,€they€stopped€doing€so,€for€no€reason€other€than€they€got€behind.€€They€hired€aÐ €Ð Ðseries€of€tax€advisors€yet€persisted€in€failing€to€file€and€pay€taxes€as€required€by€law,€amassing€a€taxÐ l¼ Ðdebt€to€the€Federal€Government€in€excess€of€$200,000.€€Applicant€and€his€wife€entered€into€anÐ X ¨ Ðinstallment€agreement€with€the€IRS,€which€the€agency€cancelled€in€light€of€having€recalculated€theÐ D!” Ðcoupleððs€2012€tax€obligations.€€Motivated€at€least€in€part€by€concern€over€losing€ApplicantððsÐ 0"€  Ðclearance,€they€entered€into€an€new€installment€agreement€after€the€hearing.€€He€submitted€noÐ #l! Ðevidence€of€payments€under€the€plan.€€Applicantððs€testimony€at€the€hearing€did€not€evidence€a€firmÐ $X" Ðgrasp€on€the€origin€or€extent€of€his€tax€problems.€€This€evidence€suggests€the€real€possibility€thatÐ ô$D # ÐApplicant€has€difficulty€complying€with€Government€rules€and€regulations.Ð à%0!$ ÐÌà  àApplicantððs€evidence€does€not€support€the€Judgeððs€conclusion€that€he€has€€demonstrated€theÐ ¸'#& Ðâ âprudence€and€reasonableness€required€by€mitigating€condition€20(d)€and€the€whole„person€concept.€Ð ¤(ô#' ÐThe€Judgeððs€conclusory€decision€fails€to€consider€important€aspects€of€the€case€and€runs€contrary€toÐ ° Ðthe€weight€of€the€record€evidence.€€Accordingly,€the€decision€is€not€sustainable.Ð œì Ðâ âÐ  ˆØ Ðà@ââ(ìàò òOrderó óˆÐ ° ÐÌà  àThe€Decision€is€ò òREVERSEDó ó.€€Ð ˆØ ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àòòSigned:€Michael€Raððanan€€€€€€€€€€€€€óóÐ < Œ Ðà  àà ` àà ¸ àà  àà h àà À àMichael€RaððananÐ ( x Ðà  àà ` àà ¸ àà  àà h àà À àAdministrative€JudgeÐ  d Ðà  àà ` àà ¸ àà  àà h àà À àChairperson,€Appeal€BoardÐ  P  ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àòòSigned:€James€E.€Moody€€€€€€€€€€€€óóÐ °  Ðà  àà ` àà ¸ àà  àà h àà À àJames€E.€MoodyÐ œì  Ðà  àà ` àà ¸ àà  àà h àà À àAdministrative€JudgeÐ ˆØ  Ðà  àà ` àà ¸ àà  àà h àà À àMember,€Appeal€BoardÐ tÄ ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àòòSigned:€James€F.€Duffy€€€€€€€€€€€€€€óóÐ $t Ðà  àà ` àà ¸ àà  àà h àà À àJames€F.€DuffyÐ ` Ðà  àà ` àà ¸ àà  àà h àà À àAdministrative€JudgeÐ üL Ðà  àà ` àà ¸ àà  àà h àà À àMember,€Appeal€BoardÐ è8 Ð