OBA Ethics Counsel
Ethics Opinion No. 148
Adopted June 14, 1950
Is it proper for an attorney specializing in tax practice and in the making and preparing of income tax returns for his regular clients to advise those clients in advance by letter and by card of the definite dates upon which he wishes them to appear for the purpose of giving him the necessary information to prepare their income tax returns?
It is the opinion of the Committee that there is no impropriety in the program proposed as long as the attorney confines the sending of his proposed requests and notices to those by whom he is already regularly and customarily employed. He should, of course, observe strictly the rule against any type, form or manner of solicitation of business, and he should observe strictly the limitation to the effect that such communications should not go to any one or more persons not the regularly established clients of the attorney. In addition, the nature of the subject-matter is such that the communication should be directed in a sealed letter rather than by an open card.