Must a lawyer report a client's identity to the Treasury Department on IRS Form 8300 for cash payments over $10,000?

Plain-English summary

The committee was of the opinion that a client's identity is a "secret" as defined in the Rules of Professional Conduct. As such, a lawyer may not reveal it except as allowed by RPC 1.6.

Applying that, the committee was of the opinion that a lawyer may not disclose a client's identity to the Treasury Department on IRS Form 8300, which requires the recipient of cash payments over $10,000 in a trade or business to make such disclosures, except in compliance with RPC 1.6. An editor's note refers readers to Formal Opinion 194.

Currency note

This opinion was issued in 1990, 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 Treat this page as historical context, not current guidance.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: Does a lawyer have to put a client's name on IRS Form 8300?

A: Under this 1990 opinion, not except in compliance with the confidentiality rule. The committee treated the client's identity as a secret that RPC 1.6 protects.

Q: Why is a client's identity treated as a secret?

A: The committee was of the opinion that a client's identity is a "secret" as defined in the rules, so it may not be revealed except as RPC 1.6 allows.

Q: Is there a later opinion to consult?

A: Yes. An editor's note directs readers to Formal Opinion 194.

Background and rules framework

RPC 1.6, Washington's confidentiality rule, protects client confidences and secrets and permits disclosure only as allowed by the rule. The committee classified a client's identity as a secret and applied RPC 1.6 to a federal reporting form, concluding that the Form 8300 disclosure can be made only in compliance with the rule.

Citations and references

Rules of Professional Conduct:

• ABA Model Rule 1.6 (confidentiality of information)
• Washington RPC 1.6

Statutes and forms:

• IRS Form 8300 (report of cash payments over $10,000 received in a trade or business)

Other opinions cited:

• WSBA Formal Opinion 194 (cross-referenced in an editor's note)

See also

• WA Ethics Op. 1319: Disclosing Client-Identifying Records to a Funding Agency
• WA Ethics Op. 1316: Insurance-Defense Counsel and a Coverage-Defeating Secret

Source

• Landing page: https://ao.wsba.org/print.aspx?ID=414

Original opinion text

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

The Committee was of the opinion that a client's identity is a "secret" as defined in the Rules of Professional Conduct. As such, the Committee was of the opinion that a lawyer may not reveal it except as allowed by RPC 1.6, and therefore is of the opinion that a lawyer may not disclose a client's identity to the Treasury Department on IRS Form 8300, which requires the recipient of cash payments over $10,000 in a trade or business to make such disclosures, except in compliance with RPC 1.6.

[Editor's Note: See Formal Opinion 194.]