Seema S. Boesky, the wife of former stock speculator Ivan F. Boesky, has told the Federal Communications Commission that an Oklahoma City television station was improperly transferred to her control in September 1986 -- the same month her husband was negotiating a plea bargain with federal prosecutors -- because "too many layers of lawyers {were} involved in the affairs of my family."

In a statement filed with the FCC as part of the commission's investigation of the transfer of KGMC-TV, Seema Boesky said she was unaware that the transfer of the property from her husband's control to hers was improper. "I am very troubled that these events occurred despite my attempts to secure expert legal advice," she said.

Sources familiar with the transactions have said the transfer was completed in 1986 without FCC approval because of a desire to receive preferential tax treatment. FCC delays could have cost the Boeskys millions of dollars in additional taxes.

Ivan Boesky secretly signed a cooperation agreement with the Manhattan U.S. Attorney in September 1986. As part of his deal with the government, Boesky agreed to plead guilty to one criminal count stemming from insider stock trading violations and paid the government a record $100 million civil fine.

In a related development, Securities and Exchange Commission investigators are in the midst of scheduling a meeting with Fred Joseph, the chief executive officer of Drexel Burnham Lambert Inc., a sign that the wide-ranging government probe of the firm is continuing, sources said yesterday.

Sources said Joseph has declined to schedule an immediate meeting with investigators, saying that in the midst of the stock market crisis, he needs to devote full attention to the operation of the firm. Sources said Joseph has previously answered questions from SEC investigators and would schedule his next meeting with them soon.

The SEC's probe of Drexel was launched almost a year ago, largely on the basis of evidence provided to government investigators by Ivan Boesky. Boesky told government investigators that he was engaged in an improper stock trading arrangement with Drexel's Michael Milken, head of the firm's junk bond operations.

The improper stock trading arrangement, which facilitated corporate takeovers, was reconciled by a $5.3 payment from Boesky to Drexel in March 1986, Boesky has told investigators. Joseph, Milken and Drexel repeatedly have denied any wrongdoing, saying the payment was for legitimate financial services which the firm provided to Boesky.

While he was negotiating his cooperation agreement with the government, Boesky entered into a number of deals involving his personal assets, including the Oklahoma City television station transfer and the purchase of a large house in Westchester County, N.Y.

Two transactions are involved in the FCC's inquiry. In the first, on Sept. 3, 1986, Seema Boesky purchased Ivan Boesky's minority stock holdings in the Beverly Hills Hotel Corp. and also obtained from him voting rights over a majority of the hotel company's stock. The hotel owned an 85 percent stake in KGMC-TV.

Subsequently, the hotel was sold to Denver oil man Marvin Davis. In the second transaction under investigation, the hotel company was dissolved on Dec. 31, 1986, and control of the station was transferred, though no approval had been received from the FCC.

FCC sources said both the September and December transactions require prior commission approval.

Seema Boesky blamed her failure to obtain FCC clearance on confusion arising from the fact that multiple law firms were on retainer to herself and her husband. She said that her husband informed her in August 1986 that he was under investigation by the SEC and that the couple should retain separate legal counsel. She said that four different law firms have worked on matters relating to KGMC-TV.

Seema Boesky also said that in the rush to close the hotel company's liquidation before the end of the year, she did not read many of the documents relating to the television station transfer.

In her declaration, Seema Boesky said that she had been informed by station manager Ted Baze that if KGMC-TV's license were examined at an FCC hearing, that would "likely be the death knell for the station. I believe this would be a grave injustice both to me and my family," she said.

Even if the station license is not revoked, the FCC could impose a penalty of up to $20,000.