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SUPREME COURT OF LOUISIANA NO. 97-B-0881 IN RE: SAMUEL H. THOMAS DISCIPLINARY PROCEEDINGS

PER CURIAM* This disciplinary proceeding arises from one count of formal charges filed by the Office of Disciplinary Counsel ("ODC") against respondent, Samuel H. Thomas, an attorney licensed to practice law in the State of Louisiana. respondent had been convicted of a The charges alleged that criminal offense which

constituted serious criminal conduct in violation of Rule 8.4(b) of the Rules of Professional Conduct. The underlying facts indicate that on August 2, 1994, respondent pleaded guilty in the United States District Court for the Western District of Louisiana, Monroe Division, to two counts of willful failure to timely file income tax returns for the years 1988 and 1989 in violation of 26 U.S.C.

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