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Finally, Jaramillo and Rey contend that the Decision erroneously determined that the  xallegations regarding Press's supposed complicity in an alleged scheme to defraud the IRS were not timely  xjraised. It is Jaramillo and Rey's position that their allegations concerning the Settlement Agreement were"N$.**%"  x timely raised because, "even with the exercise of due diligence," they could not have had access to or  xspecific knowledge of the terms of the Settlement Agreement until Mr. Brumlik disclosed the contents  x of the Settlement Agreement years after the intraband channel exchange between Press and BCC had  xlconcluded. According to Jaramillo and Rey, timeliness must be measured from the point at which information became known or reasonably should have been known.   ^x8. In response, Press contends that Jaramillo and Rey have shown no legal or factual errors in  xlthe Decision. Specifically, Jaramillo and Rey have not cited any statute, rule, regulation or policy  x.requiring submission of the Settlement Agreement. Press asserts that the Decision correctly relied upon  xthe Commission's policy that no action will be taken with regard to nonCommission misconduct prior  xto adjudication of that misconduct by an appropriate court or agency. To the best of its knowledge, Press  xasserts that there has never been any finding by the IRS, a court or any other forum that any unlawful tax  xevasion was committed by Mr. Antoniak. Furthermore, Press states that allegations of tax evasion are  xplainly outside of the Commission's area of responsibility and expertise. Finally, Press asserts that the  xDecision correctly concluded that Jaramillo and Rey's allegations first raised in 1996 on the basis of a  xdocument known to be in existence by Jaramillo and Rey for almost ten years were untimely. It is  xPress's position that Jaramillo and Rey have offered no factual or legal arguments to weaken the  x0Decision's conclusion that the claims were not timely raised, nor have they established why their allegations concerning the Settlement Agreement could not have been raised earlier.  S-  S-P2Discussion ă   x9. We affirm the Decision's denial of Jaramillo and Rey's petition for reconsideration. As an  xMinitial matter, we note that none of the allegations raised by Jaramillo and Rey relate to the captioned  xassignment of Station WTKS from Press to Paxson. Rather, all of the allegations regarding Press's alleged  xjcomplicity in a tax evasion scheme stem from the Settlement Agreement between Press and New Visions  x\which was entered into in order to effectuate the 1989 television channel exchange between Press and BCC.   x10. As for the issues raised in the Application for Review, Jaramillo and Rey do not offer any  xlegal or factual basis for alleging that Press was obligated to file the Settlement Agreement in connection  xwith the intraband television channel exchange proceeding. Jaramillo and Rey do not cite any law or  xregulation which was breached as a result of the nonfiling of the Settlement Agreement, nor do they  x?allege that the Settlement Agreement had a material impact upon the channel exchange proceeding  x>involving Press and BCC. The Commission's rules specifically limit the obligation to file agreements  xzrelating to station ownership to the permittee or licensee of such station. 47 C.F.R.  73.3613 ("Each  xlicensee or permittee . . . shall file . . . documents relating to the present or future ownership or control  xof the licensee or permittee . . . ). Neither Press nor New Visions, the two parties to the Settlement  xLAgreement, was the licensee or permittee of Channel 18 at either the time the Settlement Agreement was  xentered into or at the time of the channel swap proceeding. 47 C.F.R.  73.3613 did not require Press,  xkwhen it acquired the Channel 18 permit in 1989, to disclose New Visions' assignment of the Purchase  xOption to Press under the 1987 Settlement Agreement. Section 73.3613 is limited to instruments relating  xonly to present or future control of the station. Accordingly, we affirm the Decision's conclusion that Press was not obligated at any time to file the Settlement Agreement with the Commission.   nx11. We further affirm the Decision's conclusion that Press's participation in the alleged tax  xevasion scheme is not FCCrelated. Regardless of whether it occurs in connection with an FCCrelated  S'- xtransaction, tax evasion is not FCCrelated misconduct. See, e.g., Charlotte L. Olive, 6 FCC Rcd 4993,  x4993 (1991) (failure to pay federal income taxes on monies earned from the brokerage of cellular  xapplications is not FCCrelated misconduct). In this regard, "FCC[]related misconduct describes activity"Z).**+"  S- xwhich violates the Communications Act or a specific Commission rule or policy." Policy Regarding  S- xCharacter Qualifications in Broadcast Licensing, 102 FCC 2d 1179, 1183 n. 11 (1986), recon. granted  S- xin part, denied in part, 1 FCC Rcd 421 (1986)(1986 Character Policy Statement)(citations omitted).  S- x-Although the Commission's character policy also takes into account certain specified nonFCC misconduct,  Sf- xinstances of such nonFCC misconduct, such as tax evasion, are not cognizable prior to adjudication by  S>- xan appropriate agency or court. See Multimedia, Inc., 11 FCC Rcd 4883, 4896 (1995), citing the  1986   S- x>Character Policy Statement, 102 FCC 2d 1179, 12041205 (1986). T yO- x#C\  P6QgP##X\  P6G;gP##C\  P6QgP#э#C\  P6QgP# The range of nonFCC misconduct relevant to an applicant's qualifications is generally limited to adjudicated  xmisconduct in the following categories: (1) fraudulent representations to governmental units; (2) criminal  xmisconduct involving false statements or dishonesty; (3) violations of antitrust or anticompetitive laws involving  {O - xmedia of mass communications; and (4) any misconduct constituting a felony. Policy Regarding Character  {O - xQualifications in Broadcast Licensing, 5 FCC Rcd 5232 (1990), recon. granted in part, denied in part, 6 FCC Rcd  {Ol -3448 (1991), modified in part, 7 FCC Rcd 6564 (1992)(1990 Character Policy Statement).  The record does not indicate the  xexistence of any adjudicated misconduct or even a pending investigation, claim or other action related to  xthe Settlement Agreement that, if adjudicated, would constitute tax evasion or other relevant nonFCC  xmisconduct. Therefore, the Commission has no basis for examining Press's participation in the Settlement  xAgreement. Furthermore, while we will consider nonbroadcast related misconduct that is "so egregious  SR - xas to shock the conscience and evoke almost universal disapprobation," see Character Qualifications, 102  xjFCC 2d at 1205, n. 60, we concur with the Decision's conclusions that   Jaramillo and Rey have presented  xno basis on which to evaluate Press's conduct pursuant to this standard. Moreover, Jaramillo and Rey  x=have not presented any error of fact or law that would warrant reversal of the Decision's conclusion that  S -unadjudicated allegations of tax fraud do not constitute such egregious conduct.    x12. Because we affirm the Decision's determination that Press's alleged misconduct is not FCC xrelated, it is unnecessary to reach the issue of whether Jaramillo and Rey's allegations of misconduct were timely raised.  S-U  Ordering Clause ă   x13. Accordingly, IT IS ORDERED, That, pursuant to Section 1.115(g) of the Commission's rules,  xy47 C.F.R.  1.115(g), the May 9, 1997 Application for Review filed by Leticia Jaramillo and Joseph Rey IS DENIED. x` `   x` `  hhFEDERAL COMMUNICATIONS COMMISSION x` `  hhMagalie Roman Salas  S- x` `  hhSecretary