Could a lawyer mail form letters soliciting taxpayers to hire him for tax-refund claims if the letters never mention that he is an attorney and say no law practice is involved?

Plain-English summary

A member of the bar, seeking extra income, asked whether he could mail form letters and form authorizations to taxpayers to sign up as many as possible to handle their tax-refund claims. He stressed that he did not use his law letterhead, never used the word "attorney," and told prospective clients that no law practice was involved, because nonlawyers were doing the same work profitably and he did not want to be accused of soliciting business as an attorney. The enclosed form letter offered to handle refund applications and to retain one-half of any refund as fee and expense; the authorization appointed him to check levies, file claims, and obtain refunds on that split.

The Board concluded that the procedure constituted solicitation of law practice prohibited by Rule 29, and that it made no difference that the lawyer's solicitation letter did not indicate he was authorized to practice law.

Currency note

This opinion was issued in 1935, decades before Oklahoma replaced its original Rules of Professional Conduct (patterned on the ABA Canons of Professional Ethics) with the Oklahoma Rules of Professional Conduct (adopted 1988) and the later Ethics 2000 revisions. The broad ban on solicitation it applied was later narrowed by constitutional decisions on lawyer advertising and direct-mail solicitation. Subsequent rule amendments and case law have changed the analysis. Treat this page as historical context, not current guidance. Verify against current rules before relying on any specific rule, deadline, or requirement mentioned here.

Common questions

Q: Could a lawyer mass-mail letters to sign up clients for tax-refund claims?

A: No. The opinion held the plan was solicitation of law practice prohibited by Rule 29.

Q: Did it help that the letters never said he was a lawyer and claimed no law practice was involved?

A: No. The opinion held it made no difference that the solicitation letter did not indicate the sender was authorized to practice law.

Background and rules framework

The opinion applied Rule 29 of the canon-era Oklahoma Rules of Professional Conduct, which made the solicitation of business unprofessional, drawn from the ABA Canons of Professional Ethics. The opinion predates the Model Rules and made no Model Rule citation.

Citations and references

Rules of Professional Conduct:

• Rule 29 (1929 Oklahoma Rules of Professional Conduct): the solicitation of business is unprofessional.

See also

• Okla. Bar Ethics Op. 74: Lawyer business cards in a newspaper column
• Okla. Bar Ethics Op. 75: Title examiner soliciting the owner to quiet title

Source

• Landing page: https://www.okbar.org/ethics/ethics-opinion-no-89/

Original opinion text

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

Adopted July 26, 1935

The Board is in receipt of the following inquiry:

"In an effort to increase my income I have decided to do some extra work, provided the same is not in the opinion of the Board improper. I will appreciate your opinion. I have prepared form letters, and form authorizations, copies of both of which are enclosed. They are self-explanatory, and I want to know if there would be any objection from the State Bar to me mailing these out, and obtaining as many tax payers to represent as possible. I might say that my attention to this source of extra revenue was attracted by several persons, none of whom are attorneys, doing this and making considerable money out of it. You will notice I do not use my letterheads on my form letter, nor do I in any place use the name attorney. You will also notice that I especially tell the prospective employer that there is no law practice involved. I have been as careful as possible not to solicit business as an attorney, but do not want to be criticized nor accused of being unethical, so will appreciate an opinion from you on this matter."

The form letter and form authorization is as follows:

"…………, Oklahoma.

Dear Sir:

As this letter calls to your attention the fact that from time to time you will be entitled to some money, I hope that you will take time to read it.

Each year there is usually filed by some interested tax-payer protest on some one or more levies in this County. Some of these protests are usually sustained, and others over-ruled. Where the Court of Tax Reviews sustains a protest there becomes subject to refund the tax money for that levy that has been collected. Usually these refunds are small, for the average tax-payer seldom exceeding one dollar and for that reason are overlooked by the taxpayer. As a tax payer you will be entitled to these refunds from time to time as these protests are sustained.

After a protest has been sustained, and the levies become subject to refund, there is no law practice involved, and you, or any other tax-payer entitled to a refund can obtain it without employing anyone to help them. Regardless of this fact, however, the majority of those entitled to refunds who have been taking advantage of this law, have been employing some one to do this for them. These claims must be filed within a certain time, verified according to the requirements of the statutes, etc., so the tax payer usually finds it is cheaper for him to employ someone familiar with the procedure to do this than to do it himself.

The writer of this letter has been handling refund applications for hundreds of tax payers for the past few years, and would be glad to care for this business for you if you do not intend to handle it yourself. Enclosed is a stamped addressed, post card authorization which you can sign and mail if you care to have your refunds protected. Nothing else is needed, and you will not become liable for one cent of costs or expenses other than the fee set out. You will also notice that you can cancel this authorization at any time (pending work would of course be completed), by simply mailing a notice that you did not want me to represent you longer.

Hoping that I receive your authorization within a short time, and assuring you that I will appreciate this business, I remain,

Yours very truly,

……………."

"…………….

………………

Dear Sir:

Until otherwise notified in writing, you are hereby authorized to represent the undersigned in checking tax levies, and obtaining refunds from the County Treasurer. You check the records, prepare and file all claims, etc., secure the refund, retain one-half for your services and expense, and remit the balance to the undersigned.

……………."

The Board is of the opinion that the procedure suggested constitutes the solicitation of law practice and is prohibited by Rule 29 of the Rules of Professional Conduct. It makes no difference that the member of the bar, upon his letter of solicitation, does not indicate that he is authorized to practice law.