Can I list my LL.M in Taxation on business cards, advertise Spanish-speaking services, and note that I work with a nonlawyer IRS agent?

Plain-English summary

The inquiring attorney holds an LL.M degree and posed five questions: (1) whether he or she may state "LL.M" after the name in an announcement, on business cards, or in an advertisement; (2) whether he or she may state "LL.M in Taxation" if the same communication indicates Rhode Island has no procedure for certification or recognition of specialization; (3) whether an announcement may state affiliation with a nonlawyer IRS agent; (4) whether an announcement or advertisement may state that Spanish-speaking services are available; and (5) whether he or she may share office space with a nonlawyer.

On the first question, the opinion states that "LL.M" after the name is not prohibited by Rule 7.1 (communication concerning a lawyer's services) or Rule 7.5 (firm names and letterheads). On the second, the opinion concludes "LL.M in Taxation" is permissible under Rule 7.4, but because stating an LL.M in taxation implies a concentration, the attorney must include the Rule 7.4 language that Rhode Island does not have a procedure for certification or recognition of specialization by lawyers.

On the third question, the opinion opines the attorney may not state affiliation with a nonlawyer IRS agent, because such a statement suggests a partnership and would violate Rule 5.4(a) (no fee sharing with a nonlawyer) and Rule 5.4(b) (no partnership with a nonlawyer in the practice of law). On the fourth, advertising that Spanish-speaking services are available is permissible, as the Comment to Rule 7.2 provides that a lawyer's foreign-language ability may be communicated. On the fifth, the attorney may share office space with a nonlawyer, though the opinion cautions the attorney to take precautions to ensure client confidences are protected.

In practice

Under this opinion, disclosing academic and language credentials is permitted within the advertising rules: an LL.M may be stated, and "LL.M in Taxation" may be stated if paired with the Rule 7.4 no-certification-procedure disclaimer, and foreign-language availability may be advertised under the Comment to Rule 7.2. The opinion draws the line at holding out a nonlawyer affiliation: stating an affiliation with a nonlawyer IRS agent is prohibited because it suggests a Rule 5.4-barred partnership. Sharing office space with a nonlawyer is permitted, with the opinion noting the need to protect client confidences.

Common questions

Q: Can a Rhode Island lawyer list an LL.M on business cards and advertising?

A: Yes. The opinion states that "LL.M" after the name is not prohibited by Rule 7.1 or Rule 7.5.

Q: Can the lawyer advertise "LL.M in Taxation"?

A: Yes, under Rule 7.4, but because it implies a concentration the attorney must add, in the same communication, that Rhode Island has no procedure for certification or recognition of specialization by lawyers.

Q: Can the lawyer advertise an affiliation with a nonlawyer IRS agent?

A: No. The opinion concludes such a statement suggests a partnership and would violate Rule 5.4(a) (fee sharing with a nonlawyer) and Rule 5.4(b) (partnership with a nonlawyer in the practice of law).

Q: Can the lawyer advertise Spanish-speaking services and share office space with a nonlawyer?

A: Yes to both. The opinion says foreign-language ability may be advertised under the Comment to Rule 7.2, and that the lawyer may share office space with a nonlawyer while taking precautions to protect client confidences.

Background and rules framework

The opinion interprets Rhode Island Rules of Professional Conduct 7.1 (communication concerning a lawyer's services), 7.2 (advertising), 7.4 (communication of fields of practice), 7.5 (firm names and letterheads), and 5.4 (professional independence; fee sharing and partnership with nonlawyers), analogs of the corresponding Model Rules. Rule 7.4 permits communicating fields of practice but requires the specialization disclaimer where a concentration is implied; Rule 5.4(a) bars sharing fees with a nonlawyer and Rule 5.4(b) bars a partnership with a nonlawyer in the practice of law.

Citations and references

Rules of Professional Conduct:

• MR 7.1 / RI RPC 7.1 (communication concerning a lawyer's services)
• MR 7.2 / RI RPC 7.2 (advertising; Comment on foreign-language ability)
• MR 7.4 / RI RPC 7.4 (communication of fields of practice; specialization disclaimer)
• MR 7.5 / RI RPC 7.5 (firm names and letterheads)
• MR 5.4 / RI RPC 5.4(a), (b) (no fee sharing or partnership with a nonlawyer)

See also

• RI EAP Opinion 93-52: a collection agency's letterhead and the fee-sharing bar under 5.4
• RI EAP Opinion 93-54: an adviser's referral fee under Rules 5.4 and 1.8

Source

• Landing page: https://www.courts.ri.gov/attorney-resources/Pages/Ethics-Advisory-Panel-default.aspx
• Original PDF: https://www.courts.ri.gov/Opinions/EAP%2093-61.pdf

Original opinion text

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

(FINAL)
ETHICS ADVISORY PANEL
OPINION #93-61, REQUEST #400
Issued September 14, 1993

The inquiring attorney possesses a LL.M degree and seeks Panel advice with regard to several matters. The attorney asks: (1) may he/she state "LL.M" after his/her name in an announcement, on business cards, or in an advertisement; (2) may he/she state "LL.M in Taxation" if as part of the same communication he/she indicates that Rhode Island does not have a procedure for certification or recognition of specialization by lawyers; (3) may he/she state in an announcement that he/she is affiliated with an Internal Revenue Service (IRS) agent who is a nonlawyer; (4) may an announcement or advertisement state that Spanish speaking services are available; (5) may he/she share office space with a nonlawyer?

With respect to the first query, the Panel believes the statement "LL.M" after the inquiring attorney's name is not prohibited by Rule 7.1 (Communication Concerning a Lawyer's Services) or Rule 7.5 (Firm Names and Letterheads).

As to the second query, the Panel believes that stating "LL.M in Taxation" is permissible pursuant to Rule 7.4. The Rule states, in part,:

[A] lawyer may communicate the fact that the lawyer does or does not practice in particular fields of law. A lawyer may not, however, indicate that his or her practice is limited to or concentrated in particular fields of law unless, as part of the same communication, the lawyer also indicates that Rhode Island does not have a procedure for certification or recognition of specialization by lawyers.

In this instance, stating that an individual possesses an LL.M in taxation implies a concentration, thereby requiring the attorney to include the language in Rule 7.4 indicating that Rhode Island does not have a procedure for certification or recognition of specialization by lawyers.

In response to the third query, the Panel opines that the inquiring attorney may not state in any announcement that he/she is affiliated with an IRS agent who is a nonlawyer. This statement suggests a partnership between the attorney and the IRS agent. Such an arrangement would violate Rule 5.4(a) (a lawyer or law firm shall not share fees with a nonlawyer), and Rule 5.4(b) (a lawyer shall not form a partnership with a nonlawyer if any of the activities of the partnership consist of the practice of law).

The statement indicating that Spanish speaking services are available is permissible assuming those are the circumstances. The Comment to Rule 7.2 (Advertising) specifically provides that a lawyer's foreign language ability may be communicated in advertising legal services.

As to the fifth query, the Panel believes the inquiring attorney may share office space with a nonlawyer. However, the Panel cautions the inquiring attorney to take precautions to ensure that client confidences are protected.