Can a lawyer disclose client confidences to the IRS during an audit of the lawyer's records?
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This page answers the general question as of 1991. Ezel answers yours: whether it's allowed on your facts, under the current rules of professional conduct in your state, with citations.
Plain-English summary
The committee was of the opinion that a lawyer may not disclose client confidences or secrets during an Internal Revenue Service audit except in compliance with RPC 1.6. The committee directed that the related Formal Opinion 183, which discusses the subject further, be sent to the inquirer.
Currency note
This opinion was issued in 1991, 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 Treat this page as historical context, not current guidance.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: Can the IRS see client confidences in a lawyer's records during an audit?
A: Under this 1991 opinion, only as RPC 1.6 permits; the committee was of the opinion that a lawyer may not disclose client confidences or secrets during an IRS audit except in compliance with that rule.
Q: Where can a lawyer read more on the point?
A: The committee pointed to its related Formal Opinion 183, which discusses the subject further.
Background and rules framework
At the time of this opinion, Washington's RPC 1.6 governed confidentiality of client information, the subject the Model Rules place in Rule 1.6. The committee applied it to an IRS audit, treating the audit as not displacing the confidentiality duty and pointing to its prior Formal Opinion 183.
Citations and references
Rules of Professional Conduct:
- ABA Model Rule 1.6 (confidentiality of information)
- Washington RPC 1.6
Other opinions cited:
- WSBA Formal Opinion 183 (disclosure of client confidences)
See also
- WA Ethics Op. 1382: Client Confidences and a Federal Audit
- WA Ethics Op. 1388: Telling the Court a Client Is Violating a Release Order
Source
- Landing page: https://ao.wsba.org/print.aspx?ID=467
Original opinion text
Reproduced from the official source for research purposes. The linked source is authoritative.
The Committee was of the opinion that a lawyer may not disclose client confidences or secrets during an Internal Revenue Service audit except in compliance with RPC 1.6. The Committee directed me to send you the related Formal Opinion #183 which discusses this subject further.
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