Richard Leo O'Hanlon, 71, a former assistant director of the old intelligence division of the Internal Revenue Service, died at the Naples Community Hospital in Naples, Fla., April 25 following a heart attack.

Mr. O'Hanlon was Born in Milwaukee and earned bachelor's and law degrees at Marquette University. He began his U.S. government service in Chicago with the Home Owners Loan Corp. transferred to the old Civil Service Commission in New York City in the early 1940s, and then returned to Chicago, where he joined the IRS's intelligence investigation division.

He came to Washington with the IRS in 1956 and retired in 1971. In that time, he served a period as assistant director of the intelligence division.

Follwoing his retirement, Mr. O'Hanlon founded a group of former IRS employes who met for monthly luncheons to keep in touch with each other and with IRS affairs. He also was active in the Meals on Wheels program in Alexandria.

He was a 4th degree member of the Knight of Columbus Edward Douglass White Council in Arlington and a member of the Alhambra Porto Caravan No. 104 of the K. of C. He was a member of the parish of the Queen of Apostles Catholic Church in Alexandria. He also was an Elk.

His wife, Beatrice, died in 1975.

Survivors include two sons, Timothy, of Alexandria, and Michael, of Baltimore; a daughter, Mary Simonds, of Clifton, Va., a sister, Alice Reichert, of Naples, Fla., and six grandchildren.