KEYWORD: Financial; Personal Conduct DIGEST: Applicant and her estranged spouse owe approximately $70,875 in delinquent Federal income taxes for tax years 2013 and 2014 and some $25,000 in past-due state income taxes. Her spouse handled their income tax returns and filed them jointly. Applicant was unaware of any income tax delinquency when she completed her security clearance application (SCA) in August 2017, so the personal conduct security concern was not established. Financial considerations security concerns are not mitigated because neither Applicant nor her spouse have taken any steps to address their Federal income tax delinquency. Clearance eligibility is denied. CASE NO: 19-02949.h1 DATE: 01/13/2021