Advisory Opinion: 1387

Year Issued: 1991

RPC(s): RPC 1.6; Formal Opinion 183

Subject: Client confidence or secret; disclosure during IRS audit


The Committee was of the opinion that a lawyer may not disclose client confidences or secrets during an Internal Revenue Service audit except in compliance with RPC 1.6. The Committee directed me to send you the related Formal Opinion #183 which discusses this subject further.

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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.