In January 1991, Gail P. CarrWilliams, an attorney licensed to practice law in Michigan, applied for admission, without examination, to the State Bar of Ohio. After an initial recommendation that CarrWilliams's application be approved, the Board of Commissioners on Character and Fitness of the Supreme Court of Ohio appointed a panel to investigate CarrWilliams's application. The panel concluded that CarrWilliams had not satisfied her federal income tax obligations for several years and owed the Internal Revenue Service approximately $98,000 in taxes, interest, and penalties. She also owed state taxes of $14,000. Should the Board of Commissioners recommend she be licensed to practice law in Ohio?