Did unpaid IRS-sponsored tax assistance count as practicing law in Missouri for a Kansas attorney?

Plain-English summary

A Kansas lawyer provided unpaid IRS-sponsored volunteer tax services in Missouri and asked whether those activities constituted Missouri law practice.

The opinion distinguished entering taxpayer information on IRS forms from legal advice or representation. Work beyond the former required payment of the Missouri practicing-attorney fee; uncompensated legal services were not exempt.

Currency note

This opinion was issued in 2000, before Missouri’s 2007 revisions to the Rules of Professional Conduct. Later amendments or opinions may have changed the analysis. Treat this page as historical context and verify current rules before relying on it. The official Rule 4-1.9 and 4-1.10 reference notes identify July 1, 2007 amendments.

Common questions

Q: Was merely entering information on IRS forms treated the same as advice?

A: No. The opinion used that task as the boundary; activity beyond it could require the practicing-attorney fee.

Q: Did lack of compensation create an exception?

A: No. The answer expressly rejected one.

Background and rules framework

The published answer addressed the Missouri practicing-attorney fee without citing a numbered rule.

See also

• Missouri Informal Op. 20000013: DESE Appearance

Source

• Landing page: https://mo-legal-ethics.org/informal-opinion/20000029/

• Rule revision reference: Missouri Informal Opinion 20030007

Original opinion text

Reproduced from the official source for research purposes. The linked source is authoritative.

QUESTION: Attorney is still active in the practice of law by doing primarily volunteer work for programs sponsored by the IRS. Attorney does not receive fees for performing such services but Attorney is reimbursed for out-of-pocket expenses. Does this volunteer work as a Kansas attorney constitute the practice of law in Missouri?

ANSWER: If the tax services Attorney performs in Missouri involve anything more than placing information from taxpayers on the IRS forms, Attorney would need to pay the fee for attorneys practicing in Missouri. In other words, any activity involving legal advice or representation would place Attorney in the category of attorneys practicing in Missouri. There is no exception for providing legal services without compensation.