ETH 1158
Ethics Opinion 1158
New York Ethics Opinion
New York State Bar Association Committee on Professional Ethics
December 11, 2018
Inquiry
No. 16-18
Topic:
Conflicts, lawyer seeking new employment
Digest:
Subject to provisions regarding protection of confidential
information and personal conflicts of interest, and other
Rules discussed in this Opinion, a lawyer who has worked on
regulatory drafting as in-house counsel for a tax authority
may seek new employment in a position seeking to change the
current tax code and may work in such a position after
leaving the agency.
Rules:
1.1(c)(2), 1.6, 1.7, 1.9(c), 1.11
FACTS
1.
Inquirer is an attorney with the Internal Revenue Service.
The lawyer worked on a range of matters over his career at
the IRS, including recent work on certain regulatory
provisions. Inquirer is seeking other employment, including
in positions where the goal is to change the current tax
code. As part of these efforts to seek employment, the
inquirer would like to seek funding and engage in discussions
with academics and practitioners to secure their
participation in a project to reform the current tax code.
QUESTION
2. May
inquirer communicate with funders to seek funding, and with
academics and practitioners to secure their participation in
the project, while still employed at the IRS?
3. May
inquirer communicate with funders and others in connection
with this project after he leaves the IRS?
OPINION
4. We
address in this opinion only the provisions of the New York
Rules of Professional Conduct (the “Rules”) and
assume that the inquirer’s proposed activities comply
with any other applicable laws and regulations.
Inquirer’s
Current Job-Seeking Activities
5.
There are four provisions of the Rules that may restrict the
inquirer’s current job-seeking activities, but none is
likely to pose a significant limitation.
6.
First, the inquirer may not disclose confidential information
in violation of Rule 1.6. Confidential information
“consists of information gained during or relating to
the representation of a client...