Ezel / Ethics Opinions / JUDICIAL-IL

Was an Illinois judge required to report false tax forms disclosed by witnesses during a civil trial?

Short answer No. The Committee found no reporting duty on the stated facts because former Rule 63B(3) addressed misconduct by judges and lawyers, while former Rule 62A did not require a report here.
Bar
JUDICIAL-IL
Issued
October 8, 2002

Apply this to your situation

This page answers the general question as of 2002. Ask about yours and see what the current rules of professional conduct in your state say for your facts, with citations.

Disclaimer: Advisory only. Not binding precedent.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official ethics opinion. The original opinion (linked on this page) is the authoritative source for any reliance.

Plain-English summary

During a mechanic’s lien trial, witnesses said false W-2 forms understated an employee’s income to reduce child-support payments. The judge asked whether that disclosure had to be sent to a prosecuting authority.

The Committee found no duty to report on these facts. Former Rule 63B(3) covered disciplinary measures for specified lawyer and judge misconduct, not misconduct by a witness who was neither.

The Committee said the Code did not prohibit a report and that, in rare circumstances, failure to report serious or ongoing crime might implicate former Rule 62A. It found no such violation from failing to report these false forms.

Currency note

The Committee’s page states that this opinion interprets the 1993 Illinois Code of Judicial Conduct, which was superseded on January 1, 2023. It does not assess whether the 2023 Code changes the analysis. Verify the current Code before relying on it.

In practice

The holding addressed the specific false-form testimony, while the opinion described the nature, certainty, timing, and impact of an offense as factors relevant to other reporting questions.

Common questions

Q: Did Rule 63B(3) impose a duty to report this witness?

A: No. The Committee said that provision concerned misconduct by lawyers or judges.

Q: Did the Code forbid reporting the witness?

A: No. The opinion said reporting was not prohibited.

Q: Was the judge required to report the false W-2 forms?

A: No, under the facts presented.

Background and rules framework

The Committee interpreted former Illinois Supreme Court Rules 63B(3) and 62A and cited IJEC Opinion 96-13 on criminal conduct observed in proceedings.

Citations and references

  • Illinois Supreme Court Rules 62A and 63B(3).
  • IJEC Opinion 96-13.

See also

Source

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