OPINION
PER CURIAM.
At the direction of a panel of the Lawyers Professional Responsibility Board, the Director of the Office of Lawyers Professional Responsibility filed with this court a petition for disciplinary action against Norman K. Gurstel. The petition for disciplinary action relates to Gurstel's failure to timely file state and federal employer's withholding tax returns and to pay the withholding taxes when due. The petition for disciplinary action...
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