ETHICS OPINION 495-1960 SOLICITATION

NUMBER 495

QUESTION.

 

NOTICE TO ATTORNEYS

 

I may be able to be of service to you, if you are an overburdened practitioner who does not have time to handle tax problems now confronting you.

 

I am an Attorney and an Accountant, 39 years of age, with an LL. M, in Taxation and an M. B. A, in Accounting, who is experienced in all phases of taxation.

 

During a 2 year tenure in the tax department of a C.P.A. firm, and a 5 year period in the employ of a prominent tax attorney, my duties involved detailed research and analysis of City, State and Federal tax problems. I have prepared and reviewed tax returns and made appearances at all levels of the Internal Revenue Department. In addition, protests, petitions, stipulations of fact and briefs in connection with U.S. Tax Court litigation were completed. Work was also performed involving estates, estate planning and accountings.

 

My training and experience are available to you in your practice. For further information, please contact:

 

Name

Address

Telephone Number

 

ANSWER.

The circularization of the proposed notice or communication to lawyers and accountants, not known to the inquirer, is disapproved for it is clearly a solicitation of professional employment.

 

Canon 27 of the Canon of Professional Ethics provides, inter alia, that

 

“It is unprofessional to solicit professional employment by circulars, advertisements, touters or by personal communications or interviews not warranted by personal relations.”

 

In this respect, Canon 27 recognizes no distinction between solicitaion of laymen or lawyers.

 

The proposed notice is not protected by Canon 46. The exception allowed by that Canon applies to lawyers engaged in rendering a specialized legal service directly and only to lawyers. Conformity with the letter and spirit of that Canon necessitates a simple professional card containing only the name of the lawyer, his professional address and telephone number, and the special branch of the profession practised by him.

 

In the opinion of the Committee, the proposed announcement is self-laudatory and savors of puffing, and transcends the permissible limits of Canon 46.

 

Nor may a notice within the proper limits of Canon 46 be sent to accountants or other laymen not known to the inquirer if it includes a statement of intention to specialize in a particular branch of the law, unless such specialty be admiralty, patents, copyrights or trademarks (Opinion No, 788 of the Association of the Bar; Opinion No. 434 of the New York County Lawyers Association).

 

Dated: July 13, 1960.