Can a lawyer put a window sign reading 'Tax Service' or 'Income Tax' on the office, and how big can an office-location sign be?

Plain-English summary

A suburban law firm with a large window on a well-traveled street did part of its work filing income-tax forms and asked whether it could letter the window "Tax Service" or "Income Tax," what size limit applied, and whether a shared-office sign reading "Income Tax Forms Prepared Here," erected by an accountant and a real-estate agent who shared the space, violated the Canons.

The Committee answered unanimously (8-0). Lettering a window with "Tax Service" or "Income Tax" violates Canons 24 and 39, which prohibit advertising. On the second question, it reasoned that a lawyer cannot do through others what he is prohibited from doing himself: the words "Income Tax Forms Prepared Here" would convey that the lawyer in the office does such work in whole or in part, so the shared sign also violates Canons 24 and 39.

As to size, the Committee held that a sign indicating the location of a lawyer's office should be modest and dignified; any sign that attracts unusual attention or takes on the aspects of commercial advertising violates the spirit of Canons 24 and 39.

Currency note

This opinion was issued in 1956, under the former Texas Canons of Ethics, which the Texas Disciplinary Rules of Professional Conduct replaced effective January 1, 1990. The advertising restrictions the opinion applies predate Bates v. State Bar of Arizona, 433 U.S. 350 (1977), which held that categorical bans on lawyer advertising violate the First Amendment, so the Canon 24 and 39 framework used here has since been substantially narrowed. Treat this page as historical context, not current guidance.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 Texas lawyer letter the office window "Tax Service" or "Income Tax" under this opinion?

A: No. The Committee held that such a window sign is improper advertising under Canons 24 and 39 (8-0).

Q: Did it matter that office-mates, not the lawyer, put up the "Income Tax Forms Prepared Here" sign?

A: No. The Committee held that a lawyer cannot do through others what he is barred from doing himself, and that sign would convey that the lawyer does such work, so it likewise violated Canons 24 and 39.

Q: What kind of office sign did the opinion permit?

A: A sign indicating the office's location, provided it is modest and dignified and does not attract unusual attention or take on the aspects of commercial advertising.

Background and rules framework

The opinion interprets former Texas Canons 24 and 39, the advertising and solicitation provisions of the Canons of Ethics of the State Bar of Texas. The modern analogs are ABA Model Rule 7.1 (communications concerning a lawyer's services) and Model Rule 7.2 (advertising).

Citations and references

Rules of Professional Conduct:

• MR 7.1 (communications concerning a lawyer's services), as the modern analog
• MR 7.2 (advertising), as the modern analog
• Texas Canon 24 (advertising)
• Texas Canon 39 (advertising)

See also

• TX Ethics Op. 155: Distinctive-Type Directory Listing
• TX Ethics Op. 154: Double Directory Listing
• TX Ethics Op. 169: Newspaper Card Advertising
• TX Ethics Op. 168: "Attorney at Law" on Christmas Cards

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-133/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_133.pdf

Original opinion text

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

QUESTION PRESENTED

A firm of attorneys has a suburban office, located on the ground floor, and has a large window facing a well-traveled street. A portion of their practice concerns the filing of income-tax forms. May they indicate by a sign, or lettering on the window, that they are doing such work with such a sign as "Tax Service" or "Income Tax?" If the committee indicates that such would be permissible, then what limitations, if any, would be placed on the size of the letters of such sign?
An attorney has office space with a public accountant, and a real estate agent, on the ground floor. The other tenants have caused to be erected a sign indicating that "Income Tax forms prepared here." All these parties prepare such returns is this in violation?
Has the committee ever placed a limit on the size of letters to be used by an attorney in indicating the location of his law office, especially where he is located at a ground floor location?

18 Baylor L. Rev. 248 (1966)

SOLICITATION - SIGNS
Advertising to the public directly or through others by use of window signs or lettering to the effect that an attorney performs tax service is improper. However, an attorney may use a window sign or lettering which is modest and does not attract unusual attention to indicate the location of his office.

Canon 24, 39.

The members of the committee answering this inquiry unanimously agree as follows
The placing of a sign or lettering on a window in the words "Tax Service" or "Income Tax" violates Canons 24 and 39 of the Canons of Ethics of the State Bar of Texas, which prohibit advertising. (8-0)
As to the second inquiry, it should be understood that an attorney cannot do through others what he is prohibited from doing himself. The words "Income Tax Forms Prepared Here" would certainly convey the idea that the attorney in the office would be engaged in such work, either in whole or in part, and this would therefore violate Canons 24 and 39.
A sign indicating the location of an attorney's office should be modest and dignified, and any sign which attracts unusual attention or takes on the aspects of commercial advertising would violate the spirit of Canons 24 and 39. (8-0)

Tex. Comm. On Professional Ethics, Op. 133 (1956)