Advisory Opinion: 1334

Year Issued: 1990

RPC(s): RPC 1.6

Subject: Disclosure of client's identity to Treasury Department

The Committee was of the opinion that a client's identity is a "secret" as defined in the Rules of Professional Conduct. As such, the Committee was of the opinion that a lawyer may not reveal it except as allowed by RPC 1.6, and therefore is of the opinion that a lawyer may not disclose a client's identity to the Treasury Department on IRS Form 8300, which requires the recipient of cash payments over $10,000 in a trade or business to make such disclosures, except in compliance with RPC 1.6.

[Editor's Note: See Formal Opinion 194.]

Advisory Opinions are provided for the education of the Bar and reflect the opinion of the Committee on Professional Ethics (CPE) or its predecessors. Advisory Opinions are provided pursuant to the authorization granted by the Board of Governors, but are not individually approved by the Board and do not reflect the official position of the Bar association. Laws other than the Washington State Rules of Professional Conduct may apply to the inquiry. The Committee's answer does not include or opine about any other applicable law other than the meaning of the Rules of Professional Conduct.