OPINION
PER CURIAM.
The Director of the Office of Lawyers Professional Responsibility filed a petition seeking public discipline of respondent, Shirley A. Dvorak, for conduct leading to her plea of guilty in federal court in North Dakota to a single misdemeanor count of filing a false tax return. Subsequently, the Director filed an amended petition adding a second count alleging Dvorak improperly billed Minnesota clients in a bankruptcy matter.
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