PER CURIAM.
This matter arises from a report and recommendation of the Disciplinary Review Board that respondent be suspended from the practice of law for a period of six months on account of her willful failure to file federal income tax returns for the tax years 1980, 1981, and 1982. Respondent argues that she has not been convicted of violating 26 U.S.C. § 7203, which makes a
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