GRUBB, District Judge.
This matter is before the court on the motion of the defendant to dismiss Count I of an indictment containing three counts charging violation of income tax laws. The basis of the motion is the alleged failure of the Government to comply with the provisions of 26 U.S. C.A. § 3748(a). The pertinent parts of that section provide:
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.