The white paper, Opening the Open Source Debate, from the Alexis de Tocqueville Institution (ADTI) will suggest that open source opens the gates to hackers and terrorists.
"Terrorists trying to hack or disrupt US computer networks might find it easier if the federal government attempts to switch to 'open source' as some groups propose," ADTI said in a statement released ahead of the report.
Open-source software is freely available for distribution and modification, as long as the modified software is itself available under open-source terms. The Linux operating system is the best-known example of open source, having become popular in the Web server market because of its stability and low cost.
Many researchers have also suggested that since a large community contributes to and scrutinises open-source code, security holes are less likely to occur than in proprietary software, and can be caught and fixed more quickly.
The ADTI white paper will take the opposite line, outlining "how open source might facilitate efforts to disrupt or sabotage electronic commerce, air traffic control or even sensitive surveillance systems," the institute said.
"Computer systems are the backbone to U.S. national security," said ADTI Chairman Gregory Fossedal. "Before the Pentagon and other federal agencies make uninformed decisions to alter the very foundation of computer security, they should study the potential consequences carefully."