In Re De Luca

On March 20, 1972, the United States Attorney for the district of Rhode Island filed a criminal information charging the respondent with wilfully and knowingly failing to make an income tax return to the District Director of the Internal Revenue for the Internal Revenue District of Providence for the calendar years 1965, 1966 and 1967 in violation of Section 7203, Internal Revenue Code; 26 U.S.C., Section 7203.

On May 18, 1973, the United States Attorney filed an order in the United States District Court for the district of Rhode Island, dismissing the counts of the information involving the…