If subpoenaed by the IRS or a grand jury, may a lawyer reveal a client's name and the fees and financial transactions involved in the representation?
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This page answers the general question as of 1984. Ezel answers yours: whether it's allowed on your facts, under the current rules of professional conduct in your state, with citations.
Plain-English summary
Opinion E-84-8 asked whether, when summonsed or subpoenaed by the IRS, a grand jury, or another investigative body, a lawyer may reveal the name of a client, the amount the client paid, the purpose of the payment, and other financial transaction information about the client. The committee began from the former Code's duty to preserve a client's confidences and secrets (SCR 20.21), noting that a confidence is information protected by the attorney-client privilege, a secret is other information the client asked to be held inviolate or whose disclosure would embarrass or harm the client, and the ethical duty is broader than the evidentiary privilege.
The committee concluded it was not in a position to decide whether the lawyer could properly reveal the information. Whether the client's name and financial information is a confidence within the attorney-client privilege is a question of law to be determined in judicial proceedings, and whether it is a secret requires a subjective determination tied to the specific facts. The question is therefore one for the individual lawyer in light of the applicable privilege statute, case law, and the circumstances of the representation. The committee added that if the lawyer determines the subpoenaed information is a confidence or secret, the lawyer has a general duty to assert every available objection or claim of privilege if failing to do so might prejudice the client, should not voluntarily reveal the information, and should continue asserting objections in later court proceedings; if the lawyer does not successfully defend, he or she must comply with a court order resolving the issue (SCR 20.22(2)(b)).
Currency note
This opinion was issued in 1984, before Wisconsin's July 1, 2007 adoption of the revised Rules of Professional Conduct for Attorneys (the state's Ethics 2000 update), and it analyzes conduct under the former Code's "confidences and secrets" framework. Confidentiality is now governed by SCR 20:1.6 / Model Rule 1.6, which protects information relating to the representation rather than the narrower confidence/secret categories. 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: Can a lawyer reveal a client's name and fees when subpoenaed by the IRS or a grand jury?
A: The committee concluded it could not decide; whether the information is privileged is a legal question for the courts and whether it is a secret is a fact-specific judgment for the lawyer.
Q: What should a lawyer do if the information appears to be a confidence or secret?
A: The committee said the lawyer should assert every available objection or claim of privilege and should not voluntarily reveal the information.
Q: What if the lawyer's objections are overruled?
A: The committee said the lawyer must then comply with a court order resolving the issue (SCR 20.22(2)(b)).
Background and rules framework
The opinion interpreted the former Code's duty to preserve client confidences and secrets (SCR 20.21) and the provision permitting disclosure when required by court order (SCR 20.22(2)(b)). Confidentiality is now governed by SCR 20:1.6 / Model Rule 1.6.
Citations and references
Rules of Professional Conduct:
- Wis. SCR 20.21 / Model Rule 1.6 (confidences and secrets; confidentiality) (former Code provision)
- Wis. SCR 20.22(2)(b) (disclosure required by court order) (former Code provision)
Other opinions cited:
- ABA Informal Opinion 293 (April 4, 1961)
- D.C. Bar Opinion 14; Bar Association of San Francisco Opinion 1974-3; State Bar of Texas Informal Opinion 101
See also
- WI Ethics Op. E-85-10: Confidences and Secrets of a Client
- WI Ethics Op. EF-17-02: Confidentiality of Client Identity
- WI Ethics Op. E-88-10: Client Fraud Disclosure in a Real Estate Sale
Source
- Landing page: https://www.wisbar.org/formembers/ethics/pages/formal-opinions.aspx
- Original PDF: https://www.wisbar.org/formembers/ethics/Ethics%20Opinions/E-84-8.pdf
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