Can a government lawyer collect taxes from a person the lawyer represented in private practice?
Apply this to your situation
This page answers the general question as of 1997. Ask about yours and see what the current Washington Rules of Professional Conduct say for your facts, with citations.
Plain-English summary
The inquiry concerned collecting taxes from a former client on behalf of the lawyer's current government employer. The committee said the applicable rule is RPC 1.9. The use of confidences or secrets obtained in private practice, and relating to the representation of the former client, to the disadvantage of that former client would violate RPC 1.9.
Currency note
This opinion was issued in 1997, before the Washington State Bar Association's adoption of the 2006 revisions to the 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 Treat this page as historical context, not current guidance.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. Washington's RPC 1.9 corresponds to ABA Model Rule 1.9 (duties to former clients).
Common questions
Q: Can a government lawyer pursue tax collection against a former private-practice client?
A: The committee identified RPC 1.9 as the governing rule and did not categorically bar the work, but limited it by the rule's confidentiality protections.
Q: What conduct would violate RPC 1.9?
A: The committee said using confidences or secrets obtained in private practice, relating to the former client's representation, to that former client's disadvantage would violate RPC 1.9.
Background and rules framework
The opinion applied RPC 1.9 (duties to former clients, corresponding to ABA Model Rule 1.9) to a lawyer who moved from private practice into government and now seeks to collect taxes from a former client. The committee located the violation in the misuse of confidences or secrets from the prior representation to the former client's disadvantage.
Citations and references
Rules of Professional Conduct:
- ABA Model Rule 1.9 (duties to former clients); Washington RPC 1.9
See also
- WA Ethics Op. 1688: Former Client as a Witness
- WA Ethics Op. 1661: Former Lawyer Now Heads a State Agency
- WA Ethics Op. 1616: Adverse to a Former Firm's Client
Source
- Landing page: https://ao.wsba.org/print.aspx?ID=770
Original opinion text
Reproduced from the official source for research purposes. The linked source is authoritative.
Advisory Opinion: 1696
Year Issued: 1997
RPC(s): RPC 1.9
Subject: Conflict of interest; lawyer collecting taxes from former client on behalf of current government employer
[The inquiry concerned collecting taxes from a former client on behalf of the lawyer's current government employer.] The applicable rule in this matter is RPC 1.9. The use of confidences or secrets obtained in private practice and relating to the representation of your former client to the disadvantage of your former client, would violate RPC 1.9.
What do the rules say today, for your facts?
This opinion is from 1997. Ezel checks the current Washington Rules of Professional Conduct against your situation and cites the rules it relies on.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace