Can a lawyer advertise in the Texas Bar Journal that he is licensed before the Treasury Department and U.S. Tax Court and will handle tax work for other lawyers by mail?

Plain-English summary

The inquiry presented a contemplated Texas Bar Journal advertisement listing the attorney's name and address, stating he was licensed to practice before the Treasury Department and the U.S. Tax Court, and that he was equipped to aid brother attorneys in tax matters by mail.

The committee concluded the ad would violate Canon 39, which governed the professional card. The opinion's headnote also referenced Canon 24 on solicitation. The vote was 7-0.

Currency note

This opinion was issued in 1947, under the former Texas Canons of Ethics, which the Texas Disciplinary Rules of Professional Conduct replaced effective January 1, 1990. Lawyer advertising restrictions were also reshaped by later constitutional decisions beginning with Bates v. State Bar of Arizona (1977). Subsequent rule amendments or later opinions may have changed the analysis; communications about a lawyer's services are now addressed by ABA Model Rule 7.1 and statements of fields of practice by Model Rule 7.4. Treat this page as historical context, not current guidance.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 the lawyer advertise his admission before the Treasury Department and U.S. Tax Court?

A: Not in this form. The committee held the proposed Bar Journal ad improper and a violation of Canon 39.

Q: Did the fact that the ad sought work from other lawyers make a difference?

A: The committee still found it improper. The conclusion rested on Canon 39, and the headnote also referenced Canon 24 on solicitation.

Background and rules framework

The opinion interprets former Texas Canon 39, on the professional card, with the headnote also citing Canon 24 on solicitation, applied to a Bar Journal advertisement for a mail-based tax practice. The modern analogs are ABA Model Rule 7.1 (communications about a lawyer's services) and Model Rule 7.4 (communication of fields of practice and specialization).

Citations and references

Rules of Professional Conduct:

• MR 7.1 (communications concerning a lawyer's services), as the modern analog
• MR 7.4 (communication of fields of practice and specialization), as the modern analog
• Texas Canons 39 and 24

See also

• TX Ethics Op. 10: A Bar Journal Ad for Appellate Services
• TX Ethics Op. 24: Newspaper Ad for Mortgage-Note and Loan Services

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-8/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_8.pdf

Original opinion text

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

QUESTION PRESENTED

Whether the following contemplated ad in the Texas Bar Journal would violate one or more of the Texas Canons of Ethics, to-wit:

"(Name of Attorney)
Licensed to practice before Treasury Department and U.S. Tax Court
Equipped to aid brother attorneys in tax matters by mail.
(Address of Attorney)"

18 Baylor L. Rev. 197 (1966)

SOLICITATION - ADVERTISING - PROFESSIONAL LISTINGS BAR JOURNAL
An ad in the T.B.J. soliciting tax matter by mail and stating that the attorney is licensed to practice before the Treasury Department and U.S. Tax Court, is improper.

Canons 24, 39.

The foregoing ad would be in violation of Canon 39. (7-0)

Tex. Comm. On Professional Ethics, Op. 8 (1947)