Can a law firm whose lawyers all practice tax law call itself 'Tax Attorneys' on its letterhead and business cards?
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This page answers the general question as of 1995. 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
A firm asked whether it could use the words "Tax Attorneys" in its letterhead, business cards, and promotional materials. The committee was of the opinion that the Rules of Professional Conduct do not prohibit a law firm, all of whose attorneys practice in the field of tax law, from using the words "Tax Attorneys" in its communications.
The committee qualified that conclusion: the words are permitted provided that the content or method of the communication in which they are used is not false or misleading within the meaning of RPC 7.5(a).
Currency note
This opinion was issued in 1995, 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 Treat this page as historical context, not current guidance.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 7.4 and 7.5 correspond to ABA Model Rules 7.4 (communication of fields of practice) and 7.5 (firm names and letterheads).
Common questions
Q: Can a firm describe itself as "Tax Attorneys" if every lawyer there practices tax?
A: The committee said the Rules of Professional Conduct do not prohibit it, provided the communication is not false or misleading under RPC 7.5(a).
Q: What is the limit on using that phrase?
A: The committee tied the conclusion to the content or method of the communication not being false or misleading within the meaning of RPC 7.5(a).
Background and rules framework
The opinion applied RPC 7.4 (fields of practice, corresponding to ABA Model Rule 7.4) and RPC 7.5(a) (firm names and letterheads, corresponding to ABA Model Rule 7.5). The committee made the permissibility of the field-of-practice description turn on whether the communication was false or misleading under RPC 7.5(a).
Citations and references
Rules of Professional Conduct:
- ABA Model Rule 7.4 (communication of fields of practice and specialization); Washington RPC 7.4
- ABA Model Rule 7.5 (firm names and letterheads); Washington RPC 7.5(a)
See also
Source
- Landing page: https://ao.wsba.org/print.aspx?ID=706
Original opinion text
Reproduced from the official source for research purposes. The linked source is authoritative.
Advisory Opinion: 1623
Year Issued: 1995
RPC(s): RPC 7.4; 7.5(a)
Subject: Fields of practice; advertising; use of words "tax attorney" in letterhead, business cards and promotional materials
The Committee discussed your inquiry regarding the use of the words "Tax Attorneys" in a law firm's letterhead, business cards, and promotional materials. The Committee was of the opinion that the Rules of Professional Conduct do not prohibit a law firm, all of whose attorneys practice in the field of tax law, from using the words "Tax Attorneys" in its communications, providing that the content or method of communication in which the words are used is not false or misleading within the meaning of RPC 7.5(a).
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