WSBA 1988

If the IRS asks a lawyer for a client's address and telephone number, can the lawyer turn that information over without a court order?

Short answer: The committee concluded that a client's address and telephone number were a confidence or secret, so under RPC 1.6(b)(2) the lawyer could reveal them to the IRS only pursuant to a court order.

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This page answers the general question as of 1988. Ezel answers yours: whether it's allowed on your facts, under the current rules of professional conduct in your state, with citations.

Disclaimer: Advisory only. Not binding precedent.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official ethics opinion. The original opinion (linked on this page) is the authoritative source for any reliance.

Plain-English summary

A lawyer asked about his or her ethical obligation after the Internal Revenue Service requested a client's address and telephone number. The committee was of the opinion that such information would constitute a confidence or secret. It concluded that RPC 1.6(b)(2) allowed the lawyer to reveal that confidence or secret only pursuant to a court order.

Currency note

This opinion was issued in 1988, before the Washington State Bar Association's adoption of the 2006 revisions to the Washington Rules of Professional Conduct. 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 Treat this page as historical context, not current guidance.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: Is a client's address and telephone number confidential?

A: Under this 1988 opinion, yes. The committee treated that information as a confidence or secret protected by RPC 1.6.

Q: Could the lawyer give the information to the IRS on request?

A: No. The committee said the lawyer could reveal it only pursuant to a court order under RPC 1.6(b)(2).

Background and rules framework

RPC 1.6, Washington's version of ABA Model Rule 1.6, protects client confidences and secrets and limits when a lawyer may reveal them. The committee read the rule's RPC 1.6(b)(2) provision to permit disclosure of the client's address and telephone number to the IRS only when compelled by a court order, rather than on the agency's request alone.

Citations and references

Rules of Professional Conduct:

ABA Model Rule 1.6 (confidentiality of information)
Washington RPC 1.6(b)(2)

Source

Landing page: https://ao.wsba.org/print.aspx?ID=329

Original opinion text

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

The Committee considered your inquiry regarding your ethical obligation to a client after having been requested by the Internal Revenue Service to give a client's address and telephone number to the Service. The Committee was of the opinion that such information would constitute a confidence or secret, and therefore RPC 1.6(b)(2) provides that you could only reveal such confidence or secret pursuant to a court order.

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