%PDF-1.6 % 1 0 obj <> endobj 2 0 obj <>stream 2021-07-02T15:29:12-04:00 2021-07-02T15:29:11-04:00 2021-07-02T15:29:12-04:00 Adobe Acrobat 17.0 application/pdf file:///usr.osd.mil/Home/OSD/OGC/JosephLM/_MyComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archived%20-%20HTML/04-04532.h1.htm uuid:3045de64-413b-4cd8-8059-185ba1d9a33e uuid:ad060b2b-e8c3-402b-ba05-d8faf84d4612 Acrobat Web Capture 15.0 endstream endobj 5 0 obj <> endobj 6 0 obj <> endobj 3 0 obj <> endobj 7 0 obj <> endobj 8 0 obj <> endobj 23 0 obj <>>> endobj 24 0 obj <> endobj 25 0 obj <> endobj 27 0 obj [26 0 R 26 0 R] endobj 28 0 obj [26 0 R 26 0 R] endobj 29 0 obj [26 0 R 26 0 R] endobj 30 0 obj [26 0 R 26 0 R] endobj 31 0 obj [26 0 R 26 0 R] endobj 32 0 obj [26 0 R 26 0 R] endobj 33 0 obj [26 0 R 26 0 R] endobj 34 0 obj [26 0 R 26 0 R] endobj 35 0 obj [26 0 R 26 0 R] endobj 36 0 obj [26 0 R 26 0 R] endobj 26 0 obj <><><><><><><><><><><><><><><><><><>]/P 24 0 R/Pg 13 0 R/S/Article>> endobj 13 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 0/Type/Page>> endobj 37 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 5 Tm (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/04-04532.h1.htm)Tj 50.019 0 Td ([7/2/2021 3:29:11 PM])Tj EMC ET 0.753 g 10 36 591.75 729.75 re f 0.604 g q 1 0 0 1 16.0002 537.75 cm 0 0 m 0.75 -0.75 l 579 -0.75 l 579.749 0 l h f Q 0.933 g q 1 0 0 1 16.7499 537.0003 cm 0 0 m -0.75 -0.751 l 579 -0.751 l 578.25 0 l h f Q 0.604 g q 1 0 0 1 16.0002 536.2497 cm 0 0 m 0.75 0.751 l 0 1.5 l h f Q 0.933 g q 1 0 0 1 594.9999 537.0003 cm 0 0 m 0.75 -0.751 l 0.75 0.75 l h f Q 0.604 g q 1 0 0 1 16.0002 330.75 cm 0 0 m 0.75 -0.75 l 579 -0.75 l 579.749 0 l h f Q 0.933 g q 1 0 0 1 16.7499 330.0003 cm 0 0 m -0.75 -0.751 l 579 -0.751 l 578.25 0 l h f Q 0.604 g q 1 0 0 1 16.0002 329.2497 cm 0 0 m 0.75 0.751 l 0 1.5 l h f Q 0.933 g q 1 0 0 1 594.9999 330.0003 cm 0 0 m 0.75 -0.751 l 0.75 0.75 l h f Q /Article <>BDC EMC /Article <>BDC BT 0 g 12 0 0 12 16 749.25 Tm (KEYWORD: )Tj (Financial)Tj 0 -2.125 TD (DIGEST: )Tj (Applicant's financial problems continue to raise security concerns as he\ has )Tj 34.503 0 Td (refused to resolve debts of)Tj -34.503 -1.125 Td (approximately $46,000 to the Internal)Tj /Span<>> BDC ( )Tj EMC 15.385 0 Td (Revenue Service \(IRS\) for unpaid taxes for 1998 and 1999 tax years whe\ n he was)Tj -15.385 -1.125 Td (president of a company with authority to authorize payment of bills. )Tj 27.493 0 Td (Instead)Tj /Span<>> BDC ( )Tj EMC (the IRS found even after he became aware)Tj -27.493 -1.125 Td (of delinquent tax payments, )Tj 11.358 0 Td (he signed checks to repay another company over $4 million while taxes re\ mained)Tj /Span<>> BDC ( )Tj EMC 32.851 0 Td (unpaid.)Tj -44.209 -1.125 Td (Thus, the IRS held him liable as he made the decisions over what to pay \ based on the amount of money available after)Tj 0 -1.125 TD (he took over as president. )Tj 10.497 0 Td (Since)Tj /Span<>> BDC ( )Tj EMC (this IRS ruling in June 2004, )Tj 14.222 0 Td (Applicant chose not to pay the taxes and file a claim for)Tj -24.719 -1.125 Td (refund or to pursue any other appeal with the IRS. )Tj 20.3 0 Td (Thus, he has not)Tj /Span<>> BDC ( )Tj EMC (demonstrated sufficiently that he has made a good-)Tj -20.3 -1.125 Td (faith effort to resolve his debts. )Tj 12.747 0 Td (Clearance is denied.)Tj -12.747 -2.125 Td (CASENO: )Tj (04-04532.h1)Tj 0 -2.125 TD (DATE: )Tj (06/12/2006)Tj T* (DATE: )Tj (June 12, 2006)Tj 0 -3.25 TD (In Re:)Tj /Span<>> BDC ( )Tj EMC T* (-------------------------)Tj 0 -2.125 TD (SSN: -----------)Tj 0 -5.375 TD (Applicant for Security Clearance)Tj 0 -6.5 TD (ISCR Case No. 04-04532)Tj /TT1 1 Tf 14.419 -2.125 Td (DECISION OF ADMINISTRATIVE JUDGE)Tj 2.793 -2.125 Td (KATHRYN MOEN BRAEMAN)Tj 3.222 -7.625 Td (APPEARANCES)Tj ET 0.75 w q 1 0 0 1 261.2061 163.5 cm 0 0 m 89.338 0 l h S Q BT 11.25 0 0 11.25 251.0312 100.5 Tm (FOR GOVERNMENT)Tj /TT0 1 Tf -3.956 -2.2 Td (Nichole Noel, Esquire, Department Counsel)Tj ET EMC endstream endobj 38 0 obj <> endobj 39 0 obj (Ek:p) endobj 40 0 obj <> endobj 41 0 obj <> endobj 44 0 obj <> endobj 45 0 obj <>stream H\j0l/GiҤ\pl%kFq.;ǧta >ciA*>+=ɝxn}*vxK3->ܯSi(ڕ?uwc|,oOgk{xt6%-zxB_ks=;O'[o]5/)]Msα]nϺ{XqnrQWX`#o7rf+r7䍱|=ydfM^ ~&?_/`}_ɯ-y f.\>stream H|{|LkΜ5DBH$'E]޴^T[-"Ai+"D_"{FW1>T'\zhZk}~^x! 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108-)Tj -20.02 -1.125 Td (109; 120-122\))Tj -20.314 -2.125 Td (3. )Tj (Applicant testified that he did not see any factual errors in the June 2\ 004 IRS ruling. )Tj 34.964 0 Td (However, he insisted that he)Tj -35.423 -1.125 Td (should not be liable as he could only make)Tj /Span<>> BDC ( )Tj EMC 17.302 0 Td (payments that Mr. C, the owner, told him to make. )Tj 20.497 0 Td (\(TR 74-76\) Clearly, the)Tj -26.246 -1.125 Td (IRS did not accept this argument in their June 2004 opinion.)Tj -11.316 -2.125 Td (4. )Tj (This claim is refuted by the IRS Appeals Office ruling in June 2004 whic\ h Appellant has not appealed. )Tj 42.407 0 Td (\(Exhibit 4\))Tj -34.505 -2.125 Td (5. )Tj (As president, Applicant was paid approximately $70,000 per year. \(TR 80\ \))Tj -7.545 -2.125 Td (6. )Tj (Initially, Applicant testified he learned of the company's tax problems \ in December 1998; he changed the date to)Tj -0.662 -1.125 Td (September 1998 in cross-examination and)Tj /Span<>> BDC ( )Tj EMC 17.079 0 Td (then to October 1998. )Tj 8.97 0 Td (He was not sure when the IRS came to interview him)Tj -10.152 -1.125 Td (initially. )Tj 3.611 0 Td (\(Exhibit C; TR 28-30; TR 68\))Tj -18.979 -2.125 Td (7. )Tj (Applicant called Mr. R to testify who confirmed that there were meetings\ chaired by Mr. C where decisions were)Tj -0.889 -1.125 Td (made on what bills to pay. )Tj 10.804 0 Td (Mr. R learned)Tj /Span<>> BDC ( )Tj EMC 5.832 0 Td (that payroll taxes were not being paid when he was )Tj 20.716 0 Td (executive vice president of)Tj -36.325 -1.125 Td (Defense Contractor #2 as Mr. C decided not to pay these payroll taxes. )Tj 28.575 0 Td (Mr. R)Tj /Span<>> BDC ( )Tj EMC (did not challenge these decisions. )Tj 16.302 0 Td (He)Tj -45.086 -1.125 Td (explained that Mr. C would juggle money back and forth between the compa\ nies he owned. )Tj 36.962 0 Td (Mr. R and his wife now)Tj -33.225 -1.125 Td (own)Tj /Span<>> BDC ( )Tj EMC (a company where they resell computer equipment to the federal government\ . )Tj 32.96 0 Td (\(TR 82, 86-92\))Tj -35.961 -2.125 Td (8. )Tj (Applicant did not keep any records when he left in 1999 as the records b\ elonged to Contractor #2. )Tj 40.461 0 Td (\(TR 64-65\))Tj -41.42 -1.125 Td (However, his wife obtained some records)Tj /Span<>> BDC ( )Tj EMC 16.856 0 Td (when she did some work for Mr. C; however, she did not advise Mr. C that\ )Tj -4.164 -1.125 Td (she was keeping these records. \(TR 72-74; Exhibit D\))Tj -12.921 -2.125 Td (9. )Tj (This claim is contradicted by Applicant's testimony and exhibit that sho\ wed he did set up a company )Tj 41.533 0 Td (account to pay)Tj -28.114 -1.125 Td (taxes in 1999. )Tj 5.833 0 Td (\(Exhibit D; TR 40-42;)Tj /Span<>> BDC ( )Tj EMC 9.166 0 Td (55-56; 70-71\))Tj -28.084 -2.125 Td (10. )Tj /TT1 1 Tf (E2.A6.1.2. )Tj (Conditions that could raise a security concern and may be disqualifying \ include:)Tj /TT0 1 Tf ( E2.A6.1.2.1. )Tj (A)Tj -0.671 -1.125 Td (history of not meeting financial)Tj /Span<>> BDC ( )Tj EMC 12.858 0 Td (obligations; )Tj 4.972 0 Td (E2.A6.1.2.2. )Tj (Deceptive or illegal financial practices such as embezzlement,)Tj -16.94 -1.125 Td (employee theft, check fraud, income tax evasion, expense account)Tj /Span<>> BDC ( )Tj EMC 26.711 0 Td (fraud, filing deceptive loan statements, and other)Tj ET EMC endstream endobj 20 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 7/Type/Page>> endobj 50 0 obj [53 0 R 54 0 R] endobj 51 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 5 Tm (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/04-04532.h1.htm)Tj 50.019 0 Td ([7/2/2021 3:29:11 PM])Tj EMC ET 0.753 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC BT 0 g 12 0 0 12 16 715.5 Tm (Thus, after looking at all of the testimony, in the final analysis, Appl\ icant failed to mitigate)Tj 0 0 1 rg 9.75 0 0 9.75 453.2266 720 Tm ( \(11\))Tj ET 0 0 1 RG 0.75 w q 1 0 0 1 453.2266 719.25 cm 0 0 m 18.681 0 l h S Q BT 0 g 12 0 0 12 471.9077 715.5 Tm ( these financial concerns.)Tj -37.992 -1.125 Td (While he argues some of the conditions)Tj /Span<>> BDC ( )Tj EMC 16.079 0 Td (that led to this debt were beyond his control, the IRS investigated this\ matter)Tj -16.079 -1.125 Td (and, nevertheless, found him liable in June 2004. )Tj 19.857 0 Td (Subsequently, )Tj (he failed to)Tj /Span<>> BDC ( )Tj EMC 10.637 0 Td (initiate a good-faith effort to repay overdue)Tj -30.494 -1.125 Td (creditors or otherwise resolve debts. )Tj 14.718 0 Td (While Applicant argues that this debt is an isolated example, given the \ size of)Tj /Span<>> BDC ( )Tj EMC 31.352 0 Td (the)Tj -46.07 -1.125 Td (debt and the fact that it extended from 1998 to 1999 and given his subse\ quent inaction, Applicant can not mitigate)Tj 0 -1.125 TD (merely on the assertion that his conduct)Tj /Span<>> BDC ( )Tj EMC 16.135 0 Td (was isolated. )Tj 5.416 0 Td (For example, Applicant did not show that he has received or is)Tj -21.55 -1.125 Td (receiving counseling for the problem. )Tj 15.273 0 Td (Consequently, there is not as yet a clear)Tj /Span<>> BDC ( )Tj EMC 16.134 0 Td (indications that the problem is being)Tj -31.407 -1.125 Td (resolved or is under control. )Tj 11.497 0 Td (Thus, Applicant has yet to demonstrate that he is financially responsibl\ e.)Tj -11.497 -5.375 Td (In sum, Applicant failed to initiate a good-faith effort to repay his IR\ S debt or otherwise )Tj 35.519 0 Td (resolve this debt in a timely)Tj -35.519 -1.125 Td (manner. )Tj 3.499 0 Td (While he is highly regarded at)Tj /Span<>> BDC ( )Tj EMC 12.329 0 Td (his current company, there is no indication that they are aware of the s\ ize of this)Tj -15.828 -1.125 Td (IRS debt. )Tj (I do not find either )Tj /TT1 1 Tf 11.776 0 Td (Campbell v. Nixon)Tj /TT0 1 Tf 7.471 0 Td (, 207 F.Supp. 826 \(AN I\) or)Tj /Span<>> BDC ( )Tj EMC 11.389 0 Td (the decision of another DOHA)Tj -30.636 -1.125 Td (Administrative Judge \(DISCR Case No. 01-03617 \(November 29, 2001\) rel\ evant to this matter.)Tj 0 -5.625 TD (After considering the Adjudicative Process factors)Tj 0 0 1 rg 9.75 0 0 9.75 258.2559 453 Tm ( \(12\))Tj ET q 1 0 0 1 258.2559 452.25 cm 0 0 m 18.681 0 l h S Q BT 0 g 12 0 0 12 16 423 Tm (and the Adjudicative Guidelines, I rule against Applicant under SOR subp\ aragraphs 1.a. and 1.b. under)Tj /Span<>> BDC ( )Tj EMC 41.489 0 Td (SOR Paragraph)Tj -41.489 -1.125 Td (1.)Tj /TT2 1 Tf 19.364 -5.375 Td (FORMAL FINDINGS)Tj ET 0 G q 1 0 0 1 248.374 344.25 cm 0 0 m 115.002 0 l h S Q BT /TT0 1 Tf 12 0 0 12 16 280.5 Tm (After reviewing the allegations of the SOR in the context of the Adjudic\ ative Guidelines in Enclosure 2 and the factors)Tj 0 -1.125 TD (set forth under the Adjudicative Process)Tj /Span<>> BDC ( )Tj EMC 16.273 0 Td (section, I make the following formal findings:)Tj -16.273 -5.375 Td (Paragraph 1. Guideline F: )Tj 10.581 0 Td (AGAINST APPLICANT)Tj -10.581 -5.375 Td (Subparagraph 1.a.: )Tj 7.775 0 Td (Against Applicant)Tj -7.775 -2.125 Td (Subparagraph 1.b.: )Tj 7.832 0 Td (Against Applicant)Tj ET EMC endstream endobj 52 0 obj <> endobj 55 0 obj <> endobj 56 0 obj <>stream H\j0 l/JkB`-bR[ c"o?*̐%45C&١ApnN"\rPZ-[Pr *H>9{YM\)t\atkH?8B]^zڏIL۴/\,B#'%\QT)3ZQYiA~NTyNS2')2b~߆"L8gs|.anYgf**2V~˂gf]i;𘩼9G+s [ `;qG endstream endobj 57 0 obj <>stream H| TTTv ܉[pAqC1KbLd(QqG n8;Q\AwI]]}wFAungBbB25@?-aUNfq#b4 ӈIU|MЬ,*"43|Q|¾S 2ot1Gdžbl\)DŽ&Ĺ,b9{yzLhLDr#r=┸u.Nl]~4.rڢ\,T8P$0AI&CPWG!6}l5x ȿ6f.5Ba 6ҮAFN.7mּJRk^Ziw:tۥk=zĿw|:Ͽ81~wCÏÂCBaxXxD䈨FGnj;n|O&&L/SNK댤Sf͙>/c/Yl9Xju֚oبޔlݶ=w]۷?C->VrSϜ=W/_t \n00UsX`%l`*)Ԋ!I4Q*͡5t^F,Ph'|# B0O8.<^zqԣԣN5MZLj,yHAҷi4E-KAz*jt uJ3L3CY*6ZVҶҶІj#<dPv]ew%;~r(')yF"r|Z>'_t>].R7ZvwFߦmxgemg 3Y Ph+dJiQ5gABa* 28hbZUY璻HA8K^D,ݐKԠTǫ3Yh5I8Z;!zC%P9\9xMէs՛s`qxXrZC$aoDZs%nbl3S\Ti0o˵ch`nongҬ3>9 "bii) ѺRfk ^{e 07}>VFՈ'JppۺPb(4aaˠ5h [?3R #/pyͪ.]fixVa 4…1O /9Շ;8&f*C9"e-ݾkvfWL-z?y{ Pu3a ܇Yi6zpTi,*xsa)@KOa x/a-lP[a8AC)Dq8 g3"<2# ̇p! 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135-13\))Tj ET Q BT 0 g 12 0 0 12 16 690.75 Tm (While Applicant called the IRS and asked that the company files be trans\ ferred to State #1, so he could pursue another)Tj 0 -1.125 TD (tax appeal, IRS has not contacted him. )Tj 15.635 0 Td (Also, he has not paid the amount he owes the IRS, as he preferred to tak\ e a "wait)Tj -15.635 -1.125 Td (and see approach" while the IRS is pursuing other people who might be li\ able.)Tj /Span<>> BDC ( )Tj EMC 31.651 0 Td (\(TR 59-63; 65\) )Tj (Applicant believes he has)Tj -31.651 -1.125 Td (one more appeal with the IRS, but he has not pressed the IRS to meet wit\ h him while the matters are pending in State)Tj /Span<>> BDC ( )Tj EMC 47.184 0 Td (#2)Tj -47.184 -1.375 Td (with Mr. C. )Tj (Applicant claims he does not believe he should be liable as only Mr. C c\ ould decide)Tj 0 0 1 rg 9.75 0 0 9.75 478.2344 638.25 Tm ( \(9\))Tj ET 0 0 1 RG 0.75 w q 1 0 0 1 478.2344 637.5 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 492.0405 633.75 Tm ( what should be paid.)Tj -39.67 -1.125 Td (Applicant has had no other tax)Tj /Span<>> BDC ( )Tj EMC 12.497 0 Td (problems. )Tj (\(TR 44-47\))Tj /TT1 1 Tf 9.328 -5.375 Td (References)Tj /TT0 1 Tf -21.824 -5.375 Td (The vice president of operations for Applicant's current company stated \ that he has known Applicant for ten years both)Tj T* (in the military and as a government)Tj /Span<>> BDC ( )Tj EMC 14.413 0 Td (contractor. )Tj 4.553 0 Td (He stated that Applicant is a man of great integrity. )Tj 20.744 0 Td (His personal and)Tj -39.709 -1.125 Td (professional performances have been superb. )Tj 18.27 0 Td (\(Exhibit G\))Tj -18.27 -5.375 Td (Applicant's supervisor stated that he first met Applicant when he was a \ military officer. )Tj 35.198 0 Td (He respects Applicant's)Tj -35.198 -1.125 Td (judgment and hard work. )Tj 10.303 0 Td (He has also)Tj /Span<>> BDC ( )Tj EMC (demonstrated his integrity. )Tj 15.802 0 Td (\(Exhibit H\))Tj /TT1 1 Tf -4.339 -7.625 Td (POLICIES)Tj ET 0 G q 1 0 0 1 277.1992 294 cm 0 0 m 57.352 0 l h S Q BT /TT0 1 Tf 12 0 0 12 16 230.25 Tm (Enclosure 2 of the Directive sets forth adjudicative guidelines to consi\ der in evaluating an individual's security)Tj T* (eligibility. )Tj 4.389 0 Td (They are divided into conditions that)Tj /Span<>> BDC ( )Tj EMC 14.997 0 Td (could raise a security concern and may be disqualifying and conditions)Tj -19.385 -1.125 Td (that could mitigate security concerns in deciding whether to grant or co\ ntinue an)Tj /Span<>> BDC ( )Tj EMC 32.462 0 Td (individual's access to classified)Tj -32.462 -1.125 Td (information. )Tj 5.221 0 Td (But the mere presence or absence of any given adjudication policy condit\ ion is not decisive. )Tj 37.1 0 Td (Based on a)Tj -42.321 -1.125 Td (consideration of the evidence as a whole in evaluating this case, I weig\ hed relevant Adjudication Guidelines as set forth)Tj T* (below:)Tj /TT1 1 Tf 15.878 -5.375 Td (Guideline F - Financial Considerations)Tj ET EMC endstream endobj 67 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[478.0 636.0 492.0 647.0]/Subtype/Link/Type/Annot>> endobj 17 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 4/Type/Page>> endobj 68 0 obj [70 0 R] endobj 69 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 5 Tm (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/04-04532.h1.htm)Tj 50.019 0 Td ([7/2/2021 3:29:11 PM])Tj EMC ET 0.753 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC q 10 36 592 730 re W n BT 0 g 12 0 0 12 16 755.25 Tm (had been his predecessor as vice-president and was then in another posit\ ion. )Tj 30.685 0 Td (Mr. J had preciously been acting as)Tj ET Q BT 0 g 12 0 0 12 16 741.75 Tm (president but was more of a figure-head and advisor on banking. )Tj 26.048 0 Td (\(TR 30-32\) In)Tj /Span<>> BDC ( )Tj EMC (extenuation Applicant testified that)Tj -26.048 -1.125 Td (every Tuesday morning Mr. C hosted a presidents meeting of all of his co\ mpanies and would decide what should be)Tj 0 -1.125 TD (paid. )Tj (\(TR 33-36; 53-54; 74-75\))Tj 0 -5.375 TD (Applicant claimed he threatened to quit over the tax issue; but, in fact\ , he did not quit. )Tj 34.657 0 Td (\(TR 50\) )Tj (Mr. C then assured)Tj -34.657 -1.125 Td (Applicant that the taxes would be paid, so)Tj /Span<>> BDC ( )Tj EMC 17.024 0 Td (he continued in his role as president. )Tj 14.885 0 Td (At some point $60,000 was paid to IRS.)Tj -31.909 -1.125 Td (\(TR 36\) Two weeks after the company made that payment, in January 1999\ IRS)Tj /Span<>> BDC ( )Tj EMC 32.297 0 Td (visited the company as that payment)Tj -32.297 -1.375 Td (alerted them to the fact that the company had not kept their taxes curre\ nt. )Tj 29.517 0 Td (\(TR 37-38; 51-53\) )Tj (Subsequently, Applicant)Tj 0 0 1 rg 9.75 0 0 9.75 579.8359 611.25 Tm ( \(8\))Tj ET 0 0 1 RG 0.75 w q 1 0 0 1 579.8359 610.5 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 16 593.25 Tm (had an account set up in March1999 where taxes were paid to IRS on a mon\ thly basis. )Tj 34.769 0 Td (Applicant believed he had an)Tj -34.769 -1.125 Td (understanding with Mr. C that taxes would)Tj /Span<>> BDC ( )Tj EMC 17.387 0 Td (be paid subsequently, so he stayed as president. )Tj 19.273 0 Td (\(Exhibit D; TR 40-42; 55-)Tj -36.66 -1.125 Td (56; 70-71; 78\))Tj T* (Applicant's main job as president was to close out an audit of 45 govern\ ment contracts. )Tj 35.116 0 Td (However, the result was the)Tj -35.116 -1.125 Td (company did not collect any money;)Tj /Span<>> BDC ( )Tj EMC 14.83 0 Td (instead the Defense Contract Audit Agency \(DCAA\) audit found that the \ company)Tj -14.83 -1.125 Td (owed the government $300,000. )Tj 13.164 0 Td (He did not believe the money was paid as)Tj /Span<>> BDC ( )Tj EMC 16.912 0 Td (the company went into bankruptcy. )Tj 14.385 0 Td (\(TR 76-)Tj -44.461 -1.125 Td (78\))Tj T* (A predecessor at Defense Contractor #2, Mr. R, testified that he also be\ lieved that Mr. C would pay taxes based on his)Tj 0 -1.125 TD (discussions with Applicant. )Tj 11.277 0 Td (Mr. R is)Tj /Span<>> BDC ( )Tj EMC (also being held liable by the IRS for $60,000 in unpaid taxes for one qu\ arter when)Tj -11.277 -1.125 Td (he was in an executive position at Defense Contractor #2. )Tj 23.298 0 Td (He began)Tj /Span<>> BDC ( )Tj EMC (receiving letters from the IRS in 2000. )Tj 19.717 0 Td (To avoid a)Tj -43.015 -1.125 Td (tax lien, Mr. R paid $400 in back taxes in February or March 2005 and th\ en filed an IRS appeal for a refund)Tj /Span<>> BDC ( )Tj EMC 43.46 0 Td (based on)Tj -43.46 -1.125 Td (his view that he should not be held liable for the taxes. )Tj 22.078 0 Td (His refund claim was denied and now he is appealing that)Tj -22.078 -1.125 Td (decision. )Tj 3.833 0 Td (Since April 2005 his case)Tj /Span<>> BDC ( )Tj EMC 10.47 0 Td (has been under review by the IRS. )Tj 13.996 0 Td (\(TR 92-100, 105, 107-108; 109-113; 115-116\))Tj -28.299 -1.125 Td (Mr. R testified that the parent company would direct the subsidiaries wh\ ere)Tj /Span<>> BDC ( )Tj EMC 30.408 0 Td (money should be spent. )Tj 9.693 0 Td (He believes)Tj -40.102 -1.125 Td (Defense Contractor #2 could have been in the black if Mr. C had not tran\ sferred a portion of that money to other)Tj T* (companies. )Tj 4.776 0 Td (\(TR 100-106; 113-115; 116-119\))Tj -4.776 -5.375 Td (Applicant believes that the IRS is pursuing Mr. C for the Section 941 tr\ ust fund taxes as he learned that the IRS filed a)Tj T* (federal tax lien against all real property)Tj /Span<>> BDC ( )Tj EMC 15.965 0 Td (owned by Mr. C in State #2. )Tj 11.583 0 Td (Applicant believes that the IRS is pursuing Mr. C,)Tj -27.547 -1.125 Td (the parent company and Mr. R as well as himself for the tax lien. Howeve\ r, Mr.)Tj /Span<>> BDC ( )Tj EMC 32.102 0 Td (R has paid a portion of his tax debt and)Tj -32.102 -1.125 Td (subsequently been in an appeal process with the IRS. )Tj 21.495 0 Td (\(Exhibit F; TR 43-44\))Tj -21.495 -2.125 Td (Applicant's wife also began working for Federal Contractor #3 in 1996 as\ a computer programmer and then moved to)Tj T* (Federal Contractor #2 when it was)Tj /Span<>> BDC ( )Tj EMC 14.052 0 Td (bought. )Tj (When her husband became president and moved to State #2, she also moved)Tj -14.052 -1.125 Td (and became a clerk in November 1998 and worked with the DCAA)Tj /Span<>> BDC ( )Tj EMC 27.214 0 Td (auditors. )Tj (In February 1999 she also handled the)Tj -27.214 -1.125 Td (payroll and accounting systems. )Tj 13.081 0 Td (She also did software development for Mr. C, the owner of five companies\ , to)Tj /Span<>> BDC ( )Tj EMC 31.464 0 Td (track the)Tj -44.545 -1.125 Td (money. )Tj (She then learned that Federal Contractor #2 had not been paying the payr\ oll taxes. )Tj 36.35 0 Td (After Mr. C agreed payroll)Tj -36.35 -1.125 Td (taxes could be paid, she was)Tj /Span<>> BDC ( )Tj EMC 11.58 0 Td (involved in the electronic transfer of the payment to IRS in 1999. )Tj 26.354 0 Td (She made copies of)Tj -37.935 -1.125 Td (Exhibit D to show when payroll taxes were made. Since no tax lien has)Tj /Span<>> BDC ( )Tj EMC 28.743 0 Td (been filed against their property, she and her)Tj -28.743 -1.125 Td (husband are refusing to pay any of the tax debt as they are disputing th\ eir liability. )Tj 33.186 0 Td (She believes her husband)Tj /Span<>> BDC ( )Tj EMC 10.386 0 Td (showed)Tj -43.572 -1.125 Td (bad judgment in trusting Mr. C. )Tj 12.944 0 Td (Otherwise he has shown good business judgment and has been honest. )Tj 28.44 0 Td (\(TR 124-134;)Tj ET EMC endstream endobj 70 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[579.0 609.0 593.0 620.0]/Subtype/Link/Type/Annot>> endobj 16 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 3/Type/Page>> endobj 71 0 obj [73 0 R 74 0 R 75 0 R 76 0 R] endobj 72 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 5 Tm (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/04-04532.h1.htm)Tj 50.019 0 Td ([7/2/2021 3:29:11 PM])Tj EMC ET 0.753 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC BT 0 g 12 0 0 12 16 745.5 Tm (The facts show you took over as president in 7-9-1998 and remained so th\ rough 12-31-1999. )Tj 37.381 0 Td (You owned 3.5% of the)Tj -37.381 -1.125 Td (stock issued during these periods. )Tj 13.72 0 Td (As)Tj /Span<>> BDC ( )Tj EMC (President, you had full authority to hire/fire/manage employees, direct/\ authorize)Tj -13.72 -1.125 Td (payment of bills, open & close bank accounts, make/authorized bank depos\ its,)Tj /Span<>> BDC ( )Tj EMC 31.603 0 Td (sign checks, etc. )Tj 6.803 0 Td (You were aware of)Tj -38.406 -1.125 Td (delinquent payment shortly after becoming president and you stated to th\ e investigating officer that you)Tj 0 -1.125 TD (authorized/directed payment of other bills while tax due, but unpaid bas\ ed on the amounts of funds available from)Tj T* (\(Parent Company X\). )Tj 8.832 0 Td (You further stated)Tj /Span<>> BDC ( )Tj EMC 7.525 0 Td (\(Bank 1\) would not release or subordinate its due payments to permit o\ ther)Tj -16.357 -1.125 Td (payments and would not provide funds to pay taxes. )Tj 21.107 0 Td (Therefore funds were)Tj /Span<>> BDC ( )Tj EMC 8.856 0 Td (borrowed from Company X to make payroll)Tj -29.964 -1.125 Td (every two weeks. )Tj (All income was being used to pay on the Bank 1 loan to get it current. )Tj 35.463 0 Td (Also during these periods)Tj -35.463 -1.125 Td (operating expenses, payroll and interest on the loan from Bank 1 were pa\ id. )Tj 30.519 0 Td (A review of the checks written show you)Tj -30.519 -1.125 Td (signed checks to repay Company X over)Tj /Span<>> BDC ( )Tj EMC 16.468 0 Td ($4M while these taxes remained unpaid. )Tj 16.412 0 Td (You made the decisions as to what to)Tj -32.88 -1.125 Td (pay based on the amount of money available after he \()Tj /TT1 1 Tf 21.714 0 Td (sic.)Tj /TT0 1 Tf (\) took over as)Tj /Span<>> BDC ( )Tj EMC (president. )Tj (Under these facts and circumstances,)Tj -21.714 -1.125 Td (you meet the requirements to be held liable under IRC Section 6672 for t\ he unpaid trust fund taxes that accrued)Tj /Span<>> BDC ( )Tj EMC 44.876 0 Td (after 7-)Tj -44.876 -1.125 Td (9-1998.)Tj 0 -5.375 TD (\(Exhibit 4; TR 59\) )Tj 7.666 0 Td (On that same date Applicant was notified of the $44,125 tax due for 1998\ and the )Tj 32.853 0 Td ($1,910 tax due for)Tj -40.519 -1.125 Td (1999. )Tj (\(Exhibits 5, 6\) )Tj 8.5 0 Td (Applicant did)Tj /Span<>> BDC ( )Tj EMC 5.721 0 Td (not disclose this IRS debt until he was interviewed by the Defense Secur\ ity Service)Tj -14.221 -1.125 Td (\(DSS\) in July 2004. )Tj (He then explained that when he was president of)Tj /Span<>> BDC ( )Tj EMC 27.883 0 Td (Defense Contractor #2 he had the responsibility to)Tj -27.883 -1.125 Td (pay the taxes. )Tj 5.72 0 Td (At one point the taxes were not paid due to lack of funds. )Tj 23.161 0 Td (He acknowledge that in June 2004)Tj /Span<>> BDC ( )Tj EMC 14.052 0 Td (IRS notified)Tj -42.933 -1.125 Td (him that he owed $46,036. The case was transferred to an IRS field agent\ . )Tj 29.852 0 Td (In July 2004 Applicant stated that he planned)Tj -29.852 -1.125 Td (to make payment)Tj /Span<>> BDC ( )Tj EMC 7.137 0 Td (arrangements with the field agent to try to make a lump sum payment. )Tj 28.326 0 Td (He stated he intended to satisfy)Tj -35.462 -1.125 Td (this debt as he had the resources. )Tj 13.385 0 Td (His combined monthly)Tj /Span<>> BDC ( )Tj EMC 9.416 0 Td (net income was $12,169; his monthly expenses were $2,226;)Tj -22.801 -1.125 Td (his monthly debt payments were $6,159 with a net monthly remainder of $3\ ,784. )Tj 32.661 0 Td (He had assets in)Tj /Span<>> BDC ( )Tj EMC (real estate of)Tj -32.661 -1.125 Td ($400,000 and other assets for a total of $630,321. )Tj 20.052 0 Td (\(Exhibit 2; TR 69-70\) Despite his July 2004 statement to DSS that he)Tj -20.052 -1.125 Td (had sufficient resources,)Tj /Span<>> BDC ( )Tj EMC 9.996 0 Td (at the hearing Applicant claimed he did not have the money to pay the $4\ 6,000 IRS debt. )Tj 35.852 0 Td (He)Tj -45.848 -1.125 Td (does not have a tax lawyer representing him on the IRS appeal he)Tj /Span<>> BDC ( )Tj EMC 26.464 0 Td (hopes to make. )Tj 6.276 0 Td (\(TR 78-80\))Tj -32.74 -5.375 Td (SOR 1.a.. )Tj (Applicant owes IRS $44,125 in unpaid taxes for the tax period ending Sep\ tember 1998. \(Answer; Exhibits 2,)Tj 0 -1.125 TD (3, 4, 5\))Tj 0 -5.375 TD (SOR 1.b. )Tj (Applicant owes IRS $1,910 in unpaid taxes for the tax period ending Dece\ mber 1999. \(Answer; Exhibits 2, 3,)Tj 0 -1.125 TD (4, 6\))Tj 0 -5.625 TD (Applicant also argued that he has not paid the tax debt as he believes h\ e does not owe the money as he claims)Tj 0 0 1 rg 9.75 0 0 9.75 541.8437 165 Tm ( \(4\))Tj ET 0 0 1 RG 0.75 w q 1 0 0 1 541.8437 164.25 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 555.6499 160.5 Tm ( that he)Tj -44.971 -1.125 Td (had no real control over the company)Tj /Span<>> BDC ( )Tj EMC 15.189 0 Td (funds. )Tj (\(TR 66-67\) Instead, Appellant argues that )Tj 19.689 0 Td (Mr. C should be held liable for)Tj -34.878 -1.125 Td (these tax liabilities as he is a millionaire and was the owner. )Tj 24.243 0 Td (\(TR 73\) )Tj (At the)Tj /Span<>> BDC ( )Tj EMC (hearing in October 2005 Applicant testified)Tj -24.243 -1.375 Td (that when he moved to State #2 and became acting president)Tj 0 0 1 rg 9.75 0 0 9.75 306.5723 121.5 Tm ( \(5\))Tj ET q 1 0 0 1 306.5723 120.75 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 320.3784 117 Tm ( of Federal Contractor #2, he assumed responsibility)Tj /Span<>> BDC ( )Tj EMC 21.19 0 Td (for)Tj -46.555 -1.125 Td (making sure all taxes were paid for employees' salaries beginning in Jul\ y 1998. )Tj 31.95 0 Td (However, he did not review the)Tj -31.95 -1.375 Td (company books before he accepted the)Tj /Span<>> BDC ( )Tj EMC 15.771 0 Td (position. )Tj (He learned of the tax problem first in October)Tj 0 0 1 rg 9.75 0 0 9.75 469.8437 91.5 Tm ( \(6\))Tj ET q 1 0 0 1 469.8437 90.75 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 483.6499 87 Tm ( 1998 and learned that)Tj -38.971 -1.125 Td (the company "had not been paying taxes for some time." )Tj 22.894 0 Td (He consulted the)Tj /Span<>> BDC ( )Tj EMC 6.97 0 Td (accountant who advised him that the)Tj -29.864 -1.125 Td (company did not have the cash flow to pay taxes. )Tj 19.967 0 Td (\(Answer; Exhibit C; TR 28-30; 49-50\) )Tj 15.665 0 Td (At that point he consulted with)Tj -35.632 -1.375 Td (r. C, who owned several companies; Federal Contractor #2 was one of thos\ e companies. He also called Mr. R)Tj 0 0 1 rg 9.75 0 0 9.75 541.8555 48 Tm ( \(7\))Tj ET q 1 0 0 1 541.8555 47.25 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 555.6616 43.5 Tm ( who)Tj ET EMC endstream endobj 73 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[542.0 162.0 556.0 173.0]/Subtype/Link/Type/Annot>> endobj 74 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[306.0 119.0 320.0 130.0]/Subtype/Link/Type/Annot>> endobj 75 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[470.0 89.0 484.0 100.0]/Subtype/Link/Type/Annot>> endobj 76 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[542.0 45.0 556.0 56.0]/Subtype/Link/Type/Annot>> endobj 15 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 2/Type/Page>> endobj 77 0 obj [79 0 R 80 0 R] endobj 78 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 5 Tm (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/04-04532.h1.htm)Tj 50.019 0 Td ([7/2/2021 3:29:11 PM])Tj EMC ET 0.753 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC q 10 36 592 730 re W n BT 0 g 12 0 0 12 16 755.25 Tm (received on October 26, 2005.)Tj ET Q BT 0 g /TT1 1 Tf 12 0 0 12 248.8721 663.75 Tm (FINDINGS OF FACT)Tj ET 0.75 w q 1 0 0 1 248.8721 663 cm 0 0 m 114.006 0 l h S Q BT /TT0 1 Tf 12 0 0 12 16 599.25 Tm (After a complete and thorough review of the evidence in the record, and \ upon due )Tj 33.043 0 Td (consideration of that evidence, I)Tj -33.043 -1.125 Td (make the following findings of fact:)Tj 0 -2.125 TD (Applicant, 56 years old, has been employed by Federal Contractor #1 in S\ tate #1 as a program manager )Tj 41.654 0 Td (from October)Tj -41.654 -1.125 Td (2000 to present. )Tj 6.666 0 Td (He completed a)Tj /Span<>> BDC ( )Tj EMC 6.525 0 Td (Security Clearance Application \(SF 86\) on March 1, 2001. Previously, h\ e was)Tj -13.19 -1.125 Td (unemployed from January to October 2000. )Tj 17.746 0 Td (From 1996 to December 1999 he)Tj /Span<>> BDC ( )Tj EMC 13.497 0 Td (worked for Federal Contractor #2. )Tj 13.94 0 Td (He)Tj -45.183 -1.125 Td (explained that Mr. C, who had bought the company and renamed it, asked h\ im to move to State #2 in July 1998 and)Tj 0 -1.125 TD (become acting president of Federal Contractor #2. )Tj 20.326 0 Td (He served as company president until December 1999 when the)Tj -20.326 -1.125 Td (company went bankrupt. )Tj 10.164 0 Td (From June 1995)Tj /Span<>> BDC ( )Tj EMC (to June 1996 he was vice president of Federal Contractor #3 which was)Tj -10.164 -1.375 Td (bought by Mr. C)Tj 0 0 1 rg 9.75 0 0 9.75 96.0039 480.75 Tm ( \(2\))Tj ET 0 0 1 RG q 1 0 0 1 96.0039 480 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 109.8101 476.25 Tm ( and renamed Federal Contractor #2. )Tj 14.911 0 Td (Previously, he had been granted)Tj /Span<>> BDC ( )Tj EMC 13.052 0 Td (a top secret clearance in April)Tj -35.78 -1.125 Td (1993. )Tj (Earlier, he served in the military from April 1973 to July 1995. )Tj 27.939 0 Td (\(Exhibit 1; TR 27-28; 48; 57\) )Tj 12.055 0 Td (At the time of the)Tj -39.994 -1.125 Td (hearing)Tj /Span<>> BDC ( )Tj EMC 3.249 0 Td (he testified that he had a secret clearance. )Tj 16.852 0 Td (\(TR 27\))Tj -20.1 -5.375 Td (Applicant received a BA from a university in State #3 granted in Decembe\ r 1972. )Tj 32.962 0 Td (He was married in June 1974. )Tj 12.191 0 Td (He has)Tj -45.153 -1.125 Td (three children born in 1975, 1977, and)Tj /Span<>> BDC ( )Tj EMC 15.58 0 Td (1978. \(Exhibit 1\))Tj /TT1 1 Tf 6.688 -5.375 Td (Finances)Tj /TT0 1 Tf -22.267 -5.375 Td (Applicant claimed he had no knowledge of any financial problems at the t\ ime he completed his SF 86 in March 2001.)Tj T* (\(TR 42; Exhibit E\) )Tj 7.777 0 Td (Applicant was)Tj /Span<>> BDC ( )Tj EMC 5.999 0 Td (notified in July 2001 of the IRS attempt to collect unpaid employment ta\ xes from)Tj -13.775 -1.125 Td (Defense Contractor #2 and notified that the outstanding amount for the t\ ax)Tj /Span<>> BDC ( )Tj EMC 30.103 0 Td (period ending in September 1998 was)Tj -30.103 -1.125 Td ($60,714 with a penalty of $44,125; and for the tax period ending in Dece\ mber 1999 the amount outstanding was $2,454)Tj T* (with a penalty of $1,920. )Tj 10.248 0 Td (\(Exhibit 3; TR 58\) When he got that letter, he contacted Mr. S, a lawy\ er in State #2 who was)Tj -10.248 -1.125 Td (handling the matter for him and for the)Tj /Span<>> BDC ( )Tj EMC 15.829 0 Td (company. )Tj 4.166 0 Td (\(Exhibit A; TR 58\))Tj -19.994 -5.375 Td (Applicant appealed his personal liability, but the IRS Appeals Office ru\ led against him on June 10, 2004, and advised)Tj T* (that after he had paid the amount due, he)Tj /Span<>> BDC ( )Tj EMC 16.549 0 Td (could file a claim for refund within two years from the time the tax was\ paid.)Tj -16.549 -1.375 Td (The IRS ruling)Tj 0 0 1 rg 9.75 0 0 9.75 87.9941 84.75 Tm ( \(3\))Tj ET q 1 0 0 1 87.9941 84 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 101.8003 80.25 Tm ( explained the reasons for his personal tax liability:)Tj ET EMC endstream endobj 79 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[96.0 478.0 110.0 489.0]/Subtype/Link/Type/Annot>> endobj 80 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[87.0 82.0 101.0 93.0]/Subtype/Link/Type/Annot>> endobj 14 0 obj <>/ProcSet[/PDF/Text]>>/StructParents 1/Type/Page>> endobj 81 0 obj [83 0 R] endobj 82 0 obj <>stream BT /Artifact <>BDC /TT0 1 Tf 9 0 0 9 5 5 Tm (file:///usr.osd.mil/)Tj 7.166 0 Td (...)Tj (yComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archi\ ved%20-%20HTML/04-04532.h1.htm)Tj 50.019 0 Td ([7/2/2021 3:29:11 PM])Tj EMC ET 0.753 g 10 36 591.75 729.75 re f /Article <>BDC EMC /Article <>BDC BT 0 g /TT1 1 Tf 11.25 0 0 11.25 259.7819 741.75 Tm (FOR APPLICANT)Tj /TT0 1 Tf -4.984 -2.2 Td (Jim Ellis, Esquire, The Burkhart Law Offices)Tj /TT1 1 Tf 12 0 0 12 276.5312 625.5 Tm (SYNOPSIS)Tj ET 0.75 w q 1 0 0 1 276.5312 624.75 cm 0 0 m 58.688 0 l h S Q BT /TT0 1 Tf 12 0 0 12 16 561 Tm (Applicant's financial problems continue to raise security concerns as he\ has )Tj 30.42 0 Td (refused to resolve debts of approximately)Tj -30.42 -1.125 Td ($46,000 to the Internal Revenue Service)Tj /Span<>> BDC ( )Tj EMC 16.356 0 Td (\(IRS\) for unpaid taxes for 1998 and 1999 tax years when he was preside\ nt of a)Tj -16.356 -1.125 Td (company with authority to authorize payment of bills. )Tj 21.801 0 Td (Instead the IRS found)Tj /Span<>> BDC ( )Tj EMC 8.999 0 Td (even after he became aware of delinquent)Tj -30.799 -1.125 Td (tax payments, )Tj 5.804 0 Td (he signed checks to repay another company over $4 million while taxes re\ mained unpaid. Thus, the)Tj /Span<>> BDC ( )Tj EMC 40.044 0 Td (IRS)Tj -45.848 -1.125 Td (held him liable as he made the decisions over what to pay based on the a\ mount of money available after he took over as)Tj 0 -1.125 TD (president. )Tj 4.166 0 Td (Since this IRS ruling in)Tj /Span<>> BDC ( )Tj EMC 9.639 0 Td (June 2004, )Tj (Applicant chose not to pay the taxes and file a claim for refund or to)Tj -13.805 -1.125 Td (pursue any other appeal with the IRS. )Tj 15.33 0 Td (Thus, he has not demonstrated)Tj /Span<>> BDC ( )Tj EMC 12.442 0 Td (sufficiently that he has made a good-faith effort to)Tj -27.771 -1.125 Td (resolve his debts. )Tj 7.166 0 Td (Clearance is denied.)Tj /TT1 1 Tf 10.392 -2.125 Td (STATEMENT OF THE CASE)Tj /TT0 1 Tf -17.558 -5.375 Td (The Defense Office of Hearings and Appeals \(DOHA\) issued a Statement o\ f Reasons \(SOR\) to Applicant on June 22,)Tj T* (2005. )Tj (The SOR detailed reasons why the)Tj /Span<>> BDC ( )Tj EMC 16.608 0 Td (Government could not make the preliminary positive finding that it is cl\ early)Tj -16.608 -1.375 Td (consistent with the national interest to grant or continue a security cl\ earance for)Tj /Span<>> BDC ( )Tj EMC 32.072 0 Td (Applicant.)Tj 0 0 1 rg 9.75 0 0 9.75 451.1816 351 Tm ( \(1\))Tj ET 0 0 1 RG q 1 0 0 1 451.1816 350.25 cm 0 0 m 13.806 0 l h S Q BT 0 g 12 0 0 12 464.9878 346.5 Tm ( )Tj (The SOR alleges specific)Tj -37.416 -1.125 Td (concerns over finances \(Guideline F\). )Tj 15.328 0 Td (Applicant responded to these SOR allegations in a notarized Answer submi\ tted on)Tj -15.328 -1.125 Td (July 13, 2005, and requested a hearing.)Tj 0 -5.375 TD (After Department Counsel stated the case was ready to proceed on August \ 17, 2005, the case was assigned to me on)Tj 0 -1.125 TD (August 24, 2005. )Tj (On September 14, 2005,)Tj /Span<>> BDC ( )Tj EMC 17.138 0 Td (DOHA issued a Notice of Hearing and set this case to be heard on October\ )Tj -17.138 -1.125 Td (13, 2005, in a city near where Applicant lives and works. )Tj 23.105 0 Td (On September 15, 2005,)Tj /Span<>> BDC ( )Tj EMC 9.999 0 Td (Applicant's counsel entered his)Tj -33.104 -1.125 Td (appearance and asked for a continuance in the matter for six months beca\ use of a pending issue with the Internal)Tj T* (Revenue)Tj /Span<>> BDC ( )Tj EMC 3.749 0 Td (Service \(IRS\). )Tj (However, on September 21, 2005, the Department Counsel indicated that sh\ e opposed the)Tj -3.749 -1.125 Td (motion for continuance as there was "no expectation)Tj /Span<>> BDC ( )Tj EMC 21.234 0 Td (that the process will be concluded in a reasonable time." )Tj 22.762 0 Td (On)Tj -43.996 -1.125 Td (September 22, 2005, I denied the request to a continuance as he had not \ demonstrated a good)Tj /Span<>> BDC ( )Tj EMC 37.517 0 Td (cause basis.)Tj -37.517 -5.375 Td (At the hearing the government offered six exhibits \(Exhibits 1-6\) whic\ h were admitted into evidence without objection.)Tj T* (Applicant testified and called two)Tj /Span<>> BDC ( )Tj EMC 13.746 0 Td (witnesses; he offered eight exhibits \(Exhibits A-H\) which were admitte\ d into)Tj -13.746 -1.125 Td (evidence without objection. Applicant's counsel asked that I take Admini\ strative)Tj /Span<>> BDC ( )Tj EMC 32.421 0 Td (Notice \(AN\) of )Tj /TT2 1 Tf (Campbell v. Nixon)Tj /TT0 1 Tf 13.83 0 Td (, 207)Tj -46.251 -1.125 Td (F.Supp. 826 \(AN I\) and also of a decision of another DOHA Administrati\ ve Judge \(DISCR Case No. 01-03617)Tj T* (\(November 29, 2001\) \(AN II\). )Tj (As the Government had no objection I took administrative notice of both \ cases even)Tj T* (though I explained that a decision of a)Tj /Span<>> BDC ( )Tj EMC 15.551 0 Td (DOHA trial judge had no precedential value. )Tj 18.216 0 Td (\(TR 24-25\) )Tj (The transcript \(TR\) was)Tj ET EMC endstream endobj 83 0 obj <>/BS<>/Border[0 0 0]/PA<>/Rect[451.0 348.0 465.0 359.0]/Subtype/Link/Type/Annot>> endobj 12 0 obj <> endobj 84 0 obj <> endobj 9 0 obj <> endobj 10 0 obj <> endobj 11 0 obj <> endobj 98 0 obj (file:///usr.osd.mil/Home/OSD/OGC/JosephLM/_MyComputer/Desktop/DOHA%20transfer/DOHA-Kane/dodogc/doha/industrial/Archived%20-%20HTML/04-04532.h1.htm) endobj 97 0 obj <> endobj 99 0 obj <> endobj 85 0 obj [21 0 R/XYZ 0 81.0 null] endobj 86 0 obj [22 0 R/XYZ 0 713.0 null] endobj 87 0 obj [22 0 R/XYZ 0 633.0 null] endobj 88 0 obj [21 0 R/XYZ 0 540.0 null] endobj 89 0 obj [21 0 R/XYZ 0 501.0 null] endobj 90 0 obj [21 0 R/XYZ 0 408.0 null] endobj 91 0 obj [21 0 R/XYZ 0 356.0 null] endobj 92 0 obj [21 0 R/XYZ 0 330.0 null] endobj 93 0 obj [21 0 R/XYZ 0 305.0 null] endobj 94 0 obj [21 0 R/XYZ 0 252.0 null] endobj 95 0 obj [21 0 R/XYZ 0 173.0 null] endobj 96 0 obj [21 0 R/XYZ 0 120.0 null] endobj 4 0 obj <> endobj xref 0 100 0000000000 65535 f 0000000016 00000 n 0000000141 00000 n 0000003793 00000 n 0000201191 00000 n 0000003671 00000 n 0000003726 00000 n 0000003909 00000 n 0000003936 00000 n 0000199563 00000 n 0000199930 00000 n 0000199972 00000 n 0000199101 00000 n 0000005179 00000 n 0000193009 00000 n 0000187491 00000 n 0000178393 00000 n 0000170910 00000 n 0000166694 00000 n 0000140325 00000 n 0000112286 00000 n 0000106362 00000 n 0000103224 00000 n 0000004040 00000 n 0000004086 00000 n 0000004135 00000 n 0000004572 00000 n 0000004252 00000 n 0000004284 00000 n 0000004316 00000 n 0000004348 00000 n 0000004380 00000 n 0000004412 00000 n 0000004444 00000 n 0000004476 00000 n 0000004508 00000 n 0000004540 00000 n 0000005379 00000 n 0000008664 00000 n 0000008713 00000 n 0000008748 00000 n 0000009262 00000 n 0000048427 00000 n 0000048694 00000 n 0000009733 00000 n 0000010006 00000 n 0000010546 00000 n 0000049316 00000 n 0000103424 00000 n 0000106562 00000 n 0000112511 00000 n 0000112543 00000 n 0000116545 00000 n 0000139675 00000 n 0000140000 00000 n 0000116944 00000 n 0000117220 00000 n 0000117597 00000 n 0000140550 00000 n 0000140575 00000 n 0000146283 00000 n 0000166369 00000 n 0000146658 00000 n 0000146939 00000 n 0000147283 00000 n 0000166908 00000 n 0000166933 00000 n 0000170587 00000 n 0000171113 00000 n 0000171138 00000 n 0000178070 00000 n 0000178607 00000 n 0000178653 00000 n 0000186202 00000 n 0000186525 00000 n 0000186848 00000 n 0000187170 00000 n 0000187705 00000 n 0000187737 00000 n 0000192367 00000 n 0000192689 00000 n 0000193234 00000 n 0000193259 00000 n 0000198778 00000 n 0000199186 00000 n 0000200688 00000 n 0000200729 00000 n 0000200771 00000 n 0000200813 00000 n 0000200855 00000 n 0000200897 00000 n 0000200939 00000 n 0000200981 00000 n 0000201023 00000 n 0000201065 00000 n 0000201107 00000 n 0000201149 00000 n 0000200179 00000 n 0000200014 00000 n 0000200635 00000 n trailer <]>> startxref 201499 %%EOF