Can a lawyer who concentrates in tax work call himself a 'Tax Attorney' or advertise 'Tax Service' on a letterhead or card?

Plain-English summary

The inquiry asked whether an attorney who uses "Tax Attorney" on his letterhead must restrict his practice exclusively to tax matters, and whether the restriction would apply if he was a member of a firm.

The Committee recounted that its earlier Opinions 52 and 77 had allowed a tax specialist to note his specialty (such as "Tax Attorney," "Tax Service," or "Tax Practice Exclusive") on a letterhead, in a newspaper professional directory, and on a calling card, but that more recent opinions had taken a contrary view. It approved Drinker's statement that a letterhead may not specify branches of practice or other occupations, and approved ABA Informal Opinions 901 and 902 disapproving "Tax Counsel" on letterheads and cards. Reaffirming the reasoning of Opinion 289, it explained that under Canon 41 specialists remain subject to all the Canons, notice of specialized practice is strictly limited by Canons 39 and 42, and any other notice is advertising in violation of Canon 24.

The Committee therefore expressly overruled Opinions 52 and 77 and held that an attorney may not indicate "Tax Service" or any other specialized practice on a letterhead, card, announcement, or directory, except approved legal directories. Given that ruling, it found the inquirer's specific questions moot. The vote was 8-0.

Currency note

This opinion was issued in 1966, under the former Texas Canons of Ethics, which the Texas Disciplinary Rules of Professional Conduct replaced effective January 1, 1990. It also predates Bates v. State Bar of Arizona, 433 U.S. 350 (1977), which loosened categorical advertising restrictions, though prohibitions on misleading communications were not eliminated. Subsequent rule amendments or later opinions may 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 Treat this page as historical context, not current guidance.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 tax lawyer put "Tax Attorney" or "Tax Service" on a letterhead or card?

A: The Committee said no. It held that such specialty designations may not appear on a letterhead, card, announcement, or directory, except approved legal directories, treating any other notice as advertising under Canon 24.

Q: Did this opinion change earlier Texas guidance?

A: Yes. It expressly overruled Opinions 52 and 77, which had previously allowed tax-specialty designations.

Q: Where could a lawyer note a specialty at all?

A: The Committee said notice of specialized practice is strictly limited by Canons 39 and 42 and is permitted only in approved legal directories.

Background and rules framework

The opinion interprets former Texas Canon 24 (advertising), Canon 39 (professional cards), Canon 41 (specialists remain subject to all canons), and Canon 42 (limits on notice of specialization). The modern analogs are ABA Model Rule 7.1 (communications concerning a lawyer's services) and Model Rule 7.4 (communication of fields of practice and specialization).

Citations and references

Rules of Professional Conduct:

• MR 7.1 (communications concerning a lawyer's services), as the modern analog
• MR 7.4 (communication of fields of practice and specialization), as the modern analog
• Texas Canons 24, 39, 41, and 42 (former canons)

Other opinions cited:

• Texas Opinions 52 and 77 (expressly overruled); Opinions 192, 221, 260, 286, 289, and 291
• ABA Informal Opinions 901 and 902 (November 11, 1965)

Other references:

• Drinker, Legal Ethics, page 229

See also

• TX Ethics Op. 344: Use of the Titles "Doctor" and "J.D." by a Lawyer
• TX Ethics Op. 350: Displaying Both an LLB and a JD When Only One Law Degree Was Earned
• TX Ethics Op. 333: Lawyer-Legislator Listing "State Senator" on a Shingle

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-331/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_331.pdf

Original opinion text

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

QUESTION PRESENTED

A member of the State Bar inquires whether an attorney who uses the designation "Tax Attorney" on his letterhead must restrict his practice exclusively to tax matters and, if so, whether the restriction would apply if he is a member of a firm.

23 Baylor L. Rev. 862 (1972)

ADVERTISING - LETTERHEADS "TAX ATTORNEY" OR "TAX SERVICE" - SPECIALIZED PRACTICE
An attorney may not use the terms "Tax Attorney," "Tax Service" or the like on his letterhead or card or in any announcement or directory except approved legal directories.

Canons 24, 39, 41, 42.

We have previously ruled in Opinion 52 (May, 1952) and Opinion 77 (September, 1953) that an attorney specializing in tax practice may include on his letterhead, in the professional directory of a newspaper and on his calling card a designation of his specialty, such as "Tax Attorney," "Tax Service," "Tax Practice Exclusive," or the like, but in more recent opinions, e.g., 192 (1958), 221 (1959), 260 (1963), 286 (1964), 289 (1964), and 291 (1964), we have indicated a contrary view.

Drinker, Legal Ethics, at page 229, says: "[A letterhead] may not contain a statement that the lawyer is an M.D. or a C.P.A, Tax Consultant, Doctor of Jurisprudence . . . or specify other occupations in which he is engaged, or that he is a member of the American Bar Association . . .; or specify as a branch practiced Medical Legal Law, Medical Jurisprudence, or any other branch practiced, including patent law prior to the 1951 amendment, or state that he is consulting counsel to other lawyers on constitutional cases." (Emphasis added.) We approve.

ABA Informal Opinions 901 and 902 November 11, (1965) expressly disapprove the use of "Tax Counsel" on letterheads and cards. We approve those opinions.

The general subject of advertising specialized law practice as exhaustively reviewed in our Opinion 289 (June, 1964) and we reaffirm both the reasoning and holding of that opinion.

Under Canon 41 specialists in any particular branch of the legal profession are subject to all the Canons of Ethics; notice of any specialized practice is strictly limited by Canons 39 and 42 and any other notice constitutes advertising in violation of Canon 24.

We therefore expressly overrule Opinions 52 and 77, and hold that an attorney may not indicate "Tax Service" or any other specialized practice on his letterhead or card or in any announcement or directory, except approved legal directories.

In view of this ruling the specific questions as above presented are moot. (80.)

Tex. Comm. On Professional Ethics, Op. 331 (1966)