Can a tax lawyer mail regular clients a monthly tax newsletter covering Treasury and court developments?

Plain-English summary

The inquiry asked whether it violated the Canons for an attorney who specializes in tax matters to send monthly tax letters to his own clients in his own envelopes.

A majority of the members participating felt that the practice would not constitute a violation, provided the sending of the letter was limited to the attorney's regular clients and the contents of the letter were confined to the various rulings of the Treasury Department, the courts, and similar topics dealing with current tax matters. The vote was 5-4.

Currency note

This opinion was issued in 1953, under the former Texas Canons of Ethics, which the Texas Disciplinary Rules of Professional Conduct replaced effective January 1, 1990. The solicitation restriction the opinion applies predates 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; solicitation and advertising are now addressed by ABA Model Rules 7.3 and 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 Treat this page as historical context, not current guidance.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 tax lawyer send a monthly newsletter to clients?

A: Yes, by a 5-4 vote, provided it went only to regular clients and was confined to current tax developments.

Q: What limits did the majority place on the tax letters?

A: Distribution had to be limited to the lawyer's regular clients, and the contents confined to Treasury Department rulings, court decisions, and similar current tax topics.

Q: How close was the result?

A: Narrow. The majority was 5-4, reflecting how near this practice came to the Canon 24 solicitation line.

Background and rules framework

The opinion interprets former Texas Canon 24 (solicitation), applied to a periodic client newsletter from a tax specialist. The modern analogs are ABA Model Rule 7.3 (solicitation of clients) and Model Rule 7.2 (advertising).

Citations and references

Rules of Professional Conduct:

• MR 7.3 (solicitation of clients), as the modern analog
• MR 7.2 (advertising), as the modern analog
• Texas Canon 24 (solicitation)

See also

• TX Ethics Op. 70: Mailing a Client a Magazine Article
• TX Ethics Op. 77: 'Tax Practice Exclusive' on Letterhead
• TX Ethics Op. 73: Reply Card Soliciting Insurer Work

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-56/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_56.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, who specializes in tax matters, to send monthly tax letters to his own clients in his own envelopes?

18 Baylor L. Rev. 220 (1966)

SOLICITATION - SPECIALIST - TAX
An attorney who specializes in tax matters may send monthly tax letters in his own envelopes to regular clients, provided the contents are confined to rulings of the Treasury Dept., the Courts, and similar topics dealing with current tax matters.
Canon 24.

A majority of the members of the committee participating in this opinion felt that such practice would not constitute a violation, provided the sending of the letter was limited to such attorneys' regular clients, and the contents of the letter were confined to various ruling of the Treasury Department, the Courts, and similar topics dealing with current tax matters. (5-4)

Tex. Comm. On Professional Ethics, Op. 56 (1953)