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attention span had lessened, that his desire and ability to play
golf had lessened, and that Elvin, at times, apparently had
trouble concentrating and remembering.
After the brain tumor was removed, Elvin's ability to make
business decisions and to manage business and financial matters
was not impaired. During the past 7 to 8 years, Elvin has
continued to be responsible for overall and day-to-day management
and operations of YOC, and YOC has continued to constitute a
successful business.
Criminal Tax Proceedings
On November 4, 1985, Elvin was advised that he was under
criminal investigation for filing false Federal income tax
returns. In late 1990 or early 1991, after completion of a
criminal tax investigation by respondent of both Elvin and of
YOC, Elvin was indicted for willfully attempting to evade payment
of his personal Federal income taxes for 1983, 1984, 1985, and
1986 in violation of section 7201, and for willfully aiding and
assisting in the preparation of false and fraudulent corporate
Federal income tax returns of YOC for 1983, 1984, 1985, and 1986
in violation of section 7206(2). On January 2, 1991, Elvin pled
guilty to one count each of the above criminal charges, both for
1983. As part of the plea agreement, the other criminal charges
against Elvin with regard to 1984, 1985, and 1986 were dismissed.
With regard to Elvin's plea for 1983 under sections 7201 and
7206(2), the plea agreement contains the following language:
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