Advisory Opinion: 1714

Year Issued: 1997

RPC(s): RPC 1.6(a); 1.6(b)(1)

Subject: Client confidence or secret; duty to report fraud by client or third party witness

The first issue raised was whether the attorney for the husband in a dissolution proceeding has a duty to report a non-client/witness for commission of tax fraud which may also affect the client's tax and/or criminal liability. It is the Committee's opinion that under the Rules of Professional Conduct, the attorney has no duty to report a non-client for the commission of a criminal act. The attorney cannot disclose the non-client's illegal conduct if the disclosure would be adverse to the attorney's client unless the client consents, the information is ordered to be revealed by the court, or disclosure fits within RPC 1.6(b)(1).

The second issue raised was whether the attorney for a party in a dissolution has a duty to report the attorney's own client as a party to a tax fraud, when discovered through discovery while representing the client. It is the Committee's opinion that the attorney for the husband under the described circumstances has no duty to report the past commission of an illegal or fraudulent act by the husband. The attorney is prevented from doing so by RPC 1.6(a) unless the client consents, the information is ordered to be revealed by a court, or disclosure fits within RPC 1.6(b)(1).

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.