||On April 28, 1994, Petitioner was suspended for five years, retroactive to a temporary suspension of July 25, 2989, based upon his conviction of mail fraud, wire fraud, transferring and concealing property of a bankrupt estate, willful failure to pay tax and to file tax returns, and aiding and abetting. His first Petition for Reinstatement, filed in August 1994, was denied in March 1997 based upon objections raised by ODC. His second Petition, filed in February 1999, was withdrawn without prejudice in March 1999. The third Petition, filed in May 2000, was denied in August 2002, despite lack of objection by ODC, due to the Board’s concerns about whether Petitioner had shown sufficient good faith in addressing his tax liability. This Petition was filed in October 2004. In this proceeding, Petitioner again adduced extensive evidence of his changed character, his efforts to address his financial affairs, his competency and fitness to practice, his psychological rehabilitation, and his efforts to address the tax issue.