Can a tax lawyer put 'tax service' on his letterhead, in a newspaper's professional directory, or elsewhere in a newspaper?

Plain-English summary

The inquiry asked three questions: whether a lawyer may carry "tax service" on his letterhead; whether a tax-specializing lawyer may insert his name, address, telephone number, and "tax service" in the professional directory of a newspaper; and whether he may insert such a card in any portion of a newspaper other than the professional directory.

The Committee was unanimous that including the specialty "tax service" on a letterhead does not violate the Canons. It was also of the opinion that where a newspaper contains a "professional directory" listing professional men in town with their names, addresses, and telephone numbers, including a name, address, and "tax service" there does not violate the Canons. But it was unanimous that placing such a card in any other portion of the newspaper is unethical and violates Canons 24, 39, 41, and 42, and is prohibited by its previous Opinions 2, 3, 4, 5, 8, 10, 15, 24, and 40. The Committee added that if the party is not engaged in the practice of law or otherwise holding himself out as an attorney, then advertising a tax service would not be within the rules of ethics governing the practice of law. Each part was decided 9-0.

Currency note

This opinion was issued in 1952, 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 framework used here has since been substantially narrowed; the communication of fields of practice is now addressed by ABA Model Rule 7.4 and advertising by Model Rule 7.2. Treat this page as historical context, not current guidance.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 print "tax service" on his letterhead?

A: Yes. The Committee was unanimous that "tax service" on a letterhead does not violate the Canons (9-0).

Q: Could "tax service" appear in a newspaper's professional directory?

A: Yes. The Committee found a name, address, and "tax service" in a newspaper professional directory permissible (9-0).

Q: Could the same card run elsewhere in the newspaper?

A: No. The Committee held that placing the card in any other portion of the newspaper is unethical under Canons 24, 39, 41, and 42 (9-0).

Background and rules framework

The opinion interprets former Texas Canons 24 (solicitation), 39 (professional cards and listings), 41, and 42 (notice of specialized legal service), applied to "tax service" on letterheads and in newspapers. The modern analogs are ABA Model Rule 7.4 (communication of fields of practice) and Model Rule 7.2 (advertising).

Citations and references

Rules of Professional Conduct:

• MR 7.4 (communication of fields of practice), as the modern analog
• MR 7.2 (advertising), as the modern analog
• Texas Canons 24 (solicitation), 39 (professional cards and listings), 41, 42 (notice of specialized legal service)

Other opinions cited:

• Texas Ethics Opinions 2, 3, 4, 5, 8, 10, 15, 24, and 40: prior opinions the Committee relied on

See also

• TX Ethics Op. 77: 'Tax Practice Exclusive' on Letterhead
• TX Ethics Op. 68: 'Tax Service' Card in a Legal Directory
• TX Ethics Op. 51: Lawyer Listing in a Classified Directory

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-52/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_52.pdf

Original opinion text

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

QUESTION PRESENTED

Is it a violation of the Canons of Ethics for an attorney to carry on his letterhead "tax service"?
Is it a violation of the Canons of Ethics for an attorney who specializes in tax matters to insert a card, giving his name, address, telephone number and adding "tax service" thereon in the professional directory of a newspaper?
Is it in violation of the Canons of Ethics for an attorney who specializes in tax matters to insert a card, giving his name address, telephone number and adding "tax service" thereto in any portion of a newspaper other than the professional directory?

18 Baylor L. Rev. 218 (1966)

NOTICE OF SPECIALIZED LEGAL SERVICE - LETTERHEADS
An attorney may carry on his letterhead "tax service."

NOTICE OF SPECIALIZED LEGAL SERVICE - PROFESSIONAL LISTINGS - NEWSPAPERS
An attorney specializing in tax matters may insert his name, address, telephone number, and "tax service" in the professional directory of a newspaper.

PROFESSIONAL LISTINGS - NEWSPAPERS
A professional listing in a portion of a newspaper other than the professional directory, is improper.

Canons 24, 39, 41, 42.

The committee is unanimous that the inclusion of the specialty of law "tax service" on his letterhead is not in violation of the Canons of Ethics. (9-0)
The committee is of the opinion that where the newspaper contains what is called a "professional directory," which lists various professional men in town, giving their names, addresses and telephone numbers, the inclusion therein of the name, address and "tax service" is not in violation of the Canons of Ethics. (9-0)
The committee is unanimous in its opinion that the inclusion of the card in any other portion of the newspaper is unethical and in violation of Canons numbered 24, 39, 41 and 42 and prohibited by the previous opinions of this committee numbered 2, 3, 4, 5, 8, 10, 15, 24 and 40. If, however, the party is not engaged in the practice of law or is not otherwise holding himself out as an attorney, then the matter of his advertising a tax service would not be within the province of the rules of ethics governing the practice of law.(9-0)

Tex. Comm. On Professional Ethics, Op. 52 (1952)