Boston telephone directories since 1986 havelisted both Tafel's and Gomes' addresses at SparksHouse, 21 Kirkland St.

Since the post of Sparks House manager is not aUniversity-paid position, Tafel's hiring atMemorial Church cannot be considered an internalpromotion, Melhorn says.

But Steiner says Harvard's nepotism rules maynot apply in Tafel's case, adding that the policy"should not be read too literally." He would notcomment further.

Tafel says he is unaware of any allegations ofimpropriety regarding his hiring.

Tafel says he is still house manager at SparksHouse, although he quit his post at MemorialChurch last summer to accept an appointment todirect the adolescent health program in thestate's Department of Public Health.

Financial Allegations

The majority of Melhorn's charges concernGomes' management of Memorial Church finances.

Melhorn says Gomes is responsible for budgetdeficits at Memorial Church between 1981 and 1986.And Melhorn says Gomes cited those deficits as areason for his decision to dismiss him.

The church's budget deficit for fiscal year1986-7 was approximately $140,000, according toUniversity financial reports. The church ran a$15,000 surplus the year before, the reportsindicate.

Church budget figures prior to 1985 wereunavailable. In recent years, church finances havebeen more or less balanced, officials say.

Steiner acknowledges that the internal reviewof Memorial Church in 1986 uncovered managementand financial problems.

"As a result of the review, suggestions weremade for improving management and financialpractices and for reducing certain areas ofexpenditures," says Steiner. "In short, there wasneed for improvement. Rev. Gomes accepted andcarried out these suggestions."

Steiner declined to specify the changes thatthe church adopted.

Harvard departments occasionally encounterfinancial difficulties and they are usually solvedinternally, according to Elizabeth C. Huidekoper,an official in the University finance department.

Sparks House Parties