Albert J. and Helen R. Desantis - Page 11

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          of the work toward a doctoral degree in finance.  Petitioner has            
          10 years of part-time teaching experience in the areas of                   
          finance, business, and accounting.  Petitioner was associated               
          with the Graduate School of Central Michigan University with                
          teaching responsibility in the finance area for Central Michigan            
          University/American Society of Medical Technologists' Business              
          Program for 8 years.                                                        
               On September 1, 1989, petitioner pled guilty to the willful            
          making of false Federal income tax returns for the years 1982 and           
          1983, pursuant to section 7206(1).  Section 7206 provides in                
          pertinent part:                                                             
               Any person who--                                                       
                    (1) Declaration under penalties of perjury.--                     
               Willfully makes and subscribes any return, statement,                  
               or other document, which contains or is verified by a                  
               written declaration that it is made under the penalties                
               of perjury, and which he does not believe to be true                   
               and correct as to every material matter; * * *                         
               *        *        *        *        *        *        *                
               shall be guilty of a felony * * *                                      

          In a Sentencing Decision filed December 28, 1989, in the U.S.               
          District Court for the Southern District of Ohio, the court                 
          stated:                                                                     
                    It is agreed between the Government and Mr.                       
               DeSantis that Mr. DeSantis' federal income tax returns                 
               for the years 1982 and 1983 failed to include a                        
               substantial amount of income, from one or more sources,                
               the amount of which is in dispute. * * *                               





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