WASHINGTON (Reuters) - Former Securities and Exchange Commission General Counsel David Becker had a conflict of interest when he handled Bernard Madoff legal matters for the SEC and should be criminally investigated, the agency's watchdog said on Tuesday. In a scathing new report, SEC Inspector General H. David Kotz said that Becker "participated personally and substantially" in matters that could have "directly impacted his financial position." His report states that he is referring the matter to the U.S.