CFR Title 26 Chapter I Subchapter F Part 301 Subpart Information and Returns Section 3016231a71 26 CFR 3016231a71 Designation or selection of tax matters partner eCFR Authorities US Code 3016231a71 Designation or selection of tax matters partner a In general A partnership may designate a partner as its tax matters partner for a specific taxable year only as provided in this section Similarly the designation of a partner as the tax matters partner for a specific taxable year may be terminated only as provided in this section If a partnership does not designate a general partner as the tax matters partner for a specific taxable year or if the designation is terminated without the partnership designating another general partner as the tax matters partner the tax matters partner is the partner determined under this section b Person who may be designated tax matters partner 1 General requirement A person may be designated as the tax matters partner of a partnership for a taxable year only if that person i Was a general partner in the partnership at some time during the taxable year for which the designation is made or ii Is a general partner in the partnership as of the time the designation is made 2 Limitation on designation of tax matters partner who is not a United States person If any United States person would be eligible under paragraph a of this section to be designated as the tax matters partner of a partnership for a taxable year no person who is not a United States person may be designated as the tax matters partner of the partnership for that year without the consent of the Commissioner For the definition of United States person see section 7701a30 c Designation of tax matters partner at time partnership return is filed The partnership may designate a tax matters partner for a partnership taxable year on the partnership return for that taxable year in accordance with the instructions for that form d Certification by current tax matters partner of selection of successor If a partner properly designated as the tax matters partner of a partnership for a partnership taxable year under this section certifies that another partner has been selected as the tax matters partner of the partnership for that taxable year that other partner is thereby designated as the tax matters partner for that year The current tax matters partner shall make the certification by filing with the service center with which the partnership return is filed a statement that 1 Identifies the partnership the partner filing the statement and the successor tax matters partner by name address and taxpayer identification number 2 Specifies the partnership taxable year to which the designation relates 3 Declares that the partner filing the statement has been properly designated as the tax matters partner of the partnership for the partnership taxable year and that that designation is in effect immediately before the filing of the statement 4 Certifies that the other named partner has been selected as the tax matters partner of the partnership for that taxable year in accordance with the partnership s procedure for making that selection and 5 Is signed by the partner filing the statement e Designation by general partners with majority interest The partnership may designate a tax matters partner for a partnership taxable year at any time after the filing of a partnership return for that taxable year by filing a statement with the service center with which the partnership return was filed The statement shall 1 Identify the partnership and the designated partner by name address and taxpayer identification number 2 Specify the partnership taxable year to which the designation relates 3 Declare that it is a designation of a tax matters partner for the taxable year specified and 4 Be signed by persons who were general partners at the close of the year and were shown on the return for that year to hold more than 50 percent of the aggregate interest in partnership profits held by all general partners as of the close of that taxable year For purposes of this paragraph e4 all limited partnership interests held by general partners shall be included in determining the aggregate interest in partnership profits held by such general partners f Designation by partners with majority interest under certain circumstances 1 In general A tax matters partner may be designated for a partnership taxable year under this paragraph f only if at the time the designation is made each partner who was a general partner at the close of such partnership taxable year is described in one or more of paragraphs f1i through iv of this section as follows i The general partner is dead or if the general partner is an entity has been liquidated or dissolved ii The general partner has been adjudicated by a court of competent jurisdiction to be no longer capable of managing his or her person or estate iii The general partners partnership items have become nonpartnership items under section 6231b or iv The general partner is no longer a partner in the partnership 2 Method of making designation A tax matters partner for a partnership taxable year may be designated under this paragraph f at any time after the filing of the partnership return for such taxable year by filing a written statement with the service center with which the partnership return was filed The statement shall i Identify the partnership and the designated tax matters partner by name address and taxpayer identification number ii Specify the partnership taxable year to which the designation relates iii Declare that it is a designation of a tax matters partner for the partnership taxable year specified and iv Be signed by persons who were partners at the close of such taxable year and were shown on the return for that year to hold more than 50 percent of the aggregate interest in partnership profits held by all partners as of the close of such taxable year g Designation of alternate tax matters partner If an individual is designated as the tax matters partner of a partnership under paragraph c d e or f of this section the document by which that individual is designated may also designate an alternate tax matters partner who will become tax matters partner upon the occurrence of one or more of the events described in paragraph l1 i or ii of this section The person designated as the alternate tax matters partner becomes the tax matters partner as of the time the designation of the tax matters partner is terminated under paragraph l1 i or ii of this section The designation of a person as the alternate tax matters partner shall have no effect in any other case h Prior designations superseded A designation of a tax matters partner for a partnership taxable year under paragraphs d e or f of this section shall supersede all prior designations of a tax matters partner for that year including a prior designation of an alternate tax matters partner under paragraph g of this section i Resignation of designated tax matters partner A person designated as the tax matters partner of a partnership under this section may resign at any time by a written statement to that effect The statement shall specify the partnership taxable year to which the resignation relates and shall identify the partnership and the tax matters partner by name address and taxpayer identification number The statement shall also be signed by the resigning tax matters partner and shall be filed with the service center with which the partnership return was filed j Revocation of designation The partnership may revoke the designation of the tax matters partner for a partnership taxable year at any time after the filing of a partnership return for that taxable year by filing a statement with the service center with which the partnership return was filed The statement shall 1 Identify by name address and taxpayer identification number the partnership and the general partner whose designation as tax matters partner is being revoked 2 Specify the partnership taxable year to which the revocation relates 3 Declare that it is a revocation of a designation of the tax matters partner for the taxable year specified and 4 Be signed by the persons described in paragraph e4 of this section or if at the time that the revocation is made each partner who was a general partner at the close of the partnership taxable year to which the revocation relates is described in one or more of paragraphs f1 i through iv of this section by the persons described in paragraph f2iv of this section k When designation etc becomes effective 1 In general Except as otherwise provided in paragraph k2 of this section a designation resignation or revocation provided for in this section becomes effective on the day that the statement required by the applicable paragraph of this section is filed 2 Notice of proceeding mailed If a notice of beginning of an administrative proceeding with respect to a partnership taxable year is mailed before the date on which a statement of designation resignation or revocation provided for in this section with respect to that taxable year is filed the Service is not required to give effect to such designation resignation or revocation until 30 days after the statement is filed l Termination of designation 1 In general A designation of a tax matters partner for a taxable year under this section shall remain in effect until i The death of the designated tax matters partner ii An adjudication by a court of competent jurisdiction that the individual designated as the tax matters partner is no longer capable of managing the individuals person or estate iii The liquidation or dissolution of the tax matters partner if the tax matters partner is an entity iv The partnership items of the tax matters partner become nonpartnership items under section 6231c relating to special enforcement areas or v The day on which A The resignation of the tax matters partner under paragraph i of this section B A subsequent designation under paragraph d e or f of this section or C A revocation of the designation under paragraph j of this section becomes effective 2 Actions by the tax matters partner before termination of designation The termination of the designation of a partner as the tax matters partner under paragraph l1 of this section does not affect the validity of any action taken by that partner as tax matters partner before the designation is terminated For example if that tax matters partner had previously consented to an extension of the period for assessments under section 6229b1B that extension remains valid even after termination of the designation m Tax matters partner where no partnership designation made 1 In general The tax matters partner for a partnership taxable year shall be determined under this paragraph m if i The partnership has not designated a tax matters partner under this section for that taxable year or ii The partnership has designated a tax matters partner under this section for that taxable year that designation has been terminated under paragraph l1 of this section and the partnership has not made a subsequent designation under this section for that taxable year 2 General partner having the largest profits interest is the tax matters partner The tax matters partner for any partnership taxable year to which this paragraph m applies is the general partner having the largest profits interest in the partnership at the close of that taxable year or where there is more than one such partner the one of such partners whose name would appear first in an alphabetical listing For purposes of this paragraph m2 all limited partnership interests held by a general partner shall be included in determining that general partners profits interest in the partnership For purposes of this paragraph m2 the general partner with the largest profits interest is determined based on the yearend profits interests reported on the Schedules K1 filed with the partnership income tax return for the taxable year for which the determination is being made 3 Termination of designation A designation of a tax matters partner for a partnership taxable year under this paragraph m shall remain in effect until the earlier of the occurrence of one or more of the events described in paragraphs l1 i through iv of this section or the day on which a designation under paragraph d e or f of this section becomes effective If a designation of a tax matters partner for a partnership taxable year is terminated under this paragraph m3 and the partnership has not subsequently designated a tax matters partner for that taxable year under paragraph d e or f of this section the tax matters partner for that taxable year shall be determined under paragraph m2 of this section and for purposes of applying paragraph m2 of this section the general partner whose designation was so terminated shall be treated as having no profits interest in the partnership for that taxable year n Selection of tax matters partner by Commissioner when impracticable to apply the largestprofitsinterest rule If the partnership has not designated a tax matters partner under this section for the taxable year and it is impracticable as determined under paragraph o of this section to apply the largestprofitsinterest rule of paragraph m2 of this section the Commissioner will select a tax matters partner as described in paragraph p of this section o Impracticability of largestprofitsinterest rule It is impracticable to apply the largestprofitsinterest rule of paragraph m2 of this section if on the date the rule is applied any one of the following three conditions is met 1 General partner with the largest profits interest is not apparent The general partner with the largest profits interest is not apparent from the Schedules K1 and is not otherwise readily determinable 2 Each general partner is deemed to have no profits interest in the partnership Each general partner is deemed to have no profits interest in the partnership under paragraph m3 of this section concerning termination of a designation under the largestprofitsinterest rule because of the occurrence of one or more of the events described in paragraphs l1 i through iv of this section involving death adjudication of incompetency liquidation and conversion of partnership items to nonpartnership items 3 General partner with the largest profits interest is disqualified The general partner with the largest profits interest determined under paragraph m2 of this section i Has been notified of suspension from practice before the Internal Revenue Service ii Is incarcerated iii Is residing outside the United States its possessions or territories or iv Can not be located or can not perform the functions of a tax matters partner for any reason except that lack of cooperation with the Internal Revenue Service by the general partner with the largest profits interest is not a basis for finding that the partner can not perform the functions of a tax matters partner p Commissioners selection of the tax matters partner 1 When the general partner with the largest profits interest is not apparent If it is impracticable under paragraph o1 of this section to apply the largestprofitsinterest rule of paragraph m2 of this section the Commissioner will select in accordance with the notification procedures set forth in paragraph r of this section as the tax matters partner any person who was a general partner at any time during the taxable year under examination 2 When each general partner is deemed to have no profits interest in the partnership If it is impracticable under paragraph o2 of this section to apply the largestprofitsinterest rule of paragraph m2 of this section the Commissioner will select a partner including a general or limited partner as the tax matters partner in accordance with the criteria set forth in paragraph q of this section The Commissioner will notify both the partner selected and the partnership of the selection effective as of the date specified in the notice For regulations applicable on or after January 26 1999 reflecting statutory changes made effective July 22 1998 and before January 25 2002 see 3016231a71Tp2 2 When each general partner is deemed to have no profits interest in the partnership If it is impracticable under paragraph o2 of this section to apply the largestprofitsinterest rule of paragraph m2 of this section the Commissioner will select a partner including a general or limited partner as the tax matters partner in accordance with the criteria set forth in paragraph q of this section The Commissioner will notify within 30 days of the selection the partner selected the partnership and all partners required to receive notice under section 6223a of the selection of the tax matters partner effective as of the date specified in the notice 3 When the general partner with the largest profits interest is disqualified i In general Except as otherwise provided in paragraph p3ii of this section if it is impracticable under paragraph o3 of this section to apply the largestprofitsinterest rule of paragraph m2 of this section the Commissioner will treat each general partner who fits the criteria contained in paragraph o3 of this section as having no profits interest in the partnership for the taxable year and will select in accordance with the notification procedures set forth in paragraph r of this section a tax matters partner from the remaining persons who were general partners at any time during the taxable year ii Partner selected if no general partner may be selected If all general partners during the taxable year either are treated as having no profits interest in the partnership for the taxable year under paragraph m3 of this section concerning termination of a designation under the largestprofitsinterest rule or are described in paragraph o3 of this section general partner with the largest profits interest is disqualified the Commissioner will select a partner including a general or limited partner as the tax matters partner in accordance with the criteria set forth in paragraph q of this section The Commissioner will notify both the partner selected and the partnership of the selection effective as of the date specified in the notice q Criteria for selecting a partner as tax matters partner 1 In general The Commissioner will select a partner as the tax matters partner under paragraph p 2 or 3ii of this section only if the partner was a partner in the partnership at the close of the taxable year under examination 2 Criteria to be considered The Commissioner may consider the following criteria in selecting a partner as the tax matters partner i The general knowledge of the partner in tax matters and the administrative operation of the partnership ii The partners access to the books and records of the partnership iii The profits interest held by the partner iv The views of the partners having a majority interest in the partnership regarding the selection v Whether the partner is a partner of the partnership at the time the tax matterspartner selection is made vi Whether the partner is a United States person within the meaning of section 7701a30 3 Limited restriction on subsequent designation of a tax matters partner by the partnership For purposes of paragraphs p 2 and 3ii of this section the partnership can not designate a partner who is not a general partner to serve as tax matters partner in lieu of a partner selected by the Commissioner r Notification of partnership 1 In general If the Commissioner selects a tax matters partner under the provisions of paragraph p1 or p3i of this section the Commissioner will notify within 30 days of the selection the partner selected the partnership and all partners required to receive notice under section 6223a of the selection of the tax matters partner effective as of the date specified in the notice 2 Limited opportunity for partnership to designate the tax matters partner i Before the Commissioner selects a tax matters partner under paragraphs p 1 and 3i of this section the Commissioner will notify the partnership by mail that after 30 days from the date of the notice the Commissioner will make a determination that it is impracticable to apply the largestprofitsinterest rule of paragraph m2 of this section and will select the tax matters partner unless a prior designation is made by the partnership This delay in making the determination will permit the partnership to designate a tax matters partner under paragraph e of this section designation by general partners with a majority interest or paragraph f of this section designation by partners with a majority interest under certain circumstances thereby avoiding a selection made by the Commissioner ii During the 30day period and prior to a tax matterspartner designation by the partnership the Commissioner will communicate with the partnership by sending all correspondence or notices to The Tax Matters Partner in care of the partnership at the partnership s address iii Any subsequent designation of a tax matters partner by the partnership after the 30day period will become effective as provided under paragraph k2 of this section concerning designations made after a notice of beginning of administrative proceeding is mailed s Effective date This section applies to all designations selections and terminations of a tax matters partner occurring on or after December 23 1996 except for paragraphs p2 and r1 that are applicable on or after October 4 2001 TD 8698 61 FR 67459 Dec 23 1996 as amended by TD 8808 64 FR 3840 Jan 26 1999 TD 8965 66 FR 50558 Oct 4 2001

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Endoflife notice American Legal Ethics Library As of March 1 2013 the Legal Information Institute is no longer maintaining the information in the American Legal Ethics Library It is no longer possible for us to maintain it at a level of completeness and accuracy given its staffing needs It is very possible that we will revive it at a future time At this point it is in need of a complete technological renovation and reworking of the correspondent firm model which successfully sustained it for many years Many people have contributed time and effort to the project over the years and we would like to thank them In particular Roger Cramton and Peter Martin not only conceived ALEL but gave much of their own labor to it We are also grateful to Brad Wendel for his editorial contributions to Brian Toohey and all at Jones Day for their efforts and to all of our correspondents and contributors Thank you We regret any inconvenience Some portions of the collection may already be severely out of date so please be cautious in your use of this material New York Legal Ethics I CLIENTLAWYER RELATIONSHIP 11 Rule 11 Competence 11100 Comparative Analysis of New York Rule Primary New York References DR 6101 EC 61 64 Background References ABA Model Rule 11 13 Other Jurisdictions Commentary NY Commentary Simons NY Code of Prof Resp Annot 1999 ed Canon 6 et seq 11101 Model Rule Comparison NY DR 6101A which prohibits a lawyer from acting incompetently is the converse of Model Rule 11 Unlike Model Rule 11 which affirmatively describes the elements of competence NY DR 6101 lists conduct which fails to satisfy the requisite standard of competence such as handling a legal matter the lawyer knows he or she is not competent to handle failing to adequately prepare or neglecting a legal matter Unlike NY DR 6101A the Model Rule does not specifically prohibit neglect Instead it affirmatively requires a lawyer to be competent Cross References ABA Model Rule 13 Diligence is related to the doctrine of an attorneys competence This topic is discussed in Section 13200 11102 Model Code Comparison ABA Model Code DR 6101A is substantially identical to NY DR 6101A 11200 Disciplinary Standard of Competence Primary New York References DR 6101 EC 61 62 63 64 and 79 Background References ABA Model Rule 11 Other Jurisdictions Commentary ABABNA 31201 ALILGL 28 Wolfram 51 NY Commentary Simons NY Code of Prof Resp Annot 1999 ed Canons 6 and 7 et seq Relevant Ethical Considerations Several New York Ethical Considerations elaborate on the competency requirements contained in NY DR 6101 NY EC 61 requires a lawyer to attain and maintain proficiency in hisher practice EC 61 allows a lawyer to accept matters which she is not currently competent to handle as long as she intends to become competent to handle them NY EC 62 advises a lawyer to attain and maintain competence by keeping abreast of current legal developments participating in continuing legal education courses and by concentrating in particular areas of the law NY EC 63 allows a lawyer to accept a matter in which she is not currently competent as long as she engages in the appropriate study and investigation The Ethical Consideration warns however that this study and investigation should not take an unreasonable amount of time NY EC 64 provides Having undertaken representation a lawyer should use proper care to safeguard the interests of the client If a lawyer has accepted employment in a matter beyond the lawyers competence but in which the lawyer ex pected to become competent the lawyer should diligently undertake the work and study necessary to be qualified In addition to being qualified to handle a particular matter the lawyers obligation to the client requires adequate preparation for and appropriate attention to the legal work as well as promptly responding to inquiries from the client NY EC 78 provides A lawyer should exert best efforts to insure that decisions of the client are made only after the client has been informed of relevant considerations A lawyer ought to initiate this decisionmaking process if the client does not do so Advice of a lawyer to the client need not be confined to purely legal considerations A lawyer should advise the client of the possible effect of each legal alter native A lawyer should bring to bear upon this decision making process the fullness of his or her experience as well as the lawyers objective viewpoint In assisting the client Relevant Ethics Opinions Adequate Preparation May Require Retaining Interpreter NY City Bar Op 199512 1995 Adequate preparation within the meaning of DR 610lA2 requires lawyers to gather information material to the claims or defenses of a client If a lawyer can not fully understand a client because of a language barrier then DR 610lA2 and EC 63 require the lawyer to hire an interpreter When the need for an interpreter is apparent or it is reasonable to conclude that an interpreter is required for effective communication failing to secure an interpreter may breach the duty to represent the client competently Guidelines for Representation of Temporary Lawyer Placement Agency NY City Bar Op 19883 1988 The inquiring lawyer wishes to represent a temporary lawyer placement agency the Agency which would provide attorneys on a perdiem or perhour basis to law firms that need additional expertise or manpower May the inquiring lawyer properly represent the Agency Yes provided the Agency follows certain guidelines to ensure that its conduct and the conduct of the temporary lawyers comports with the Code of Professional Responsibility One guideline is that under DR 6101 the Agency must agree not to attempt to require a lawyer to handle a matter that the lawyer is unable to handle competently and the law firm must investigate the competence of the temporary lawyer and be satisfied after investigation that the lawyer is competent to handle the matter assigned to him Note This opinion is generally reaffirmed but partially modified in NY City Bar Ops 19883A and 19892 Relevant Cases Delegation of Responsibility Kleeman v Rheingold 81 NY2d 270 598 NYS2d 149 1993 Under DR 6101 an attorney can not delegate the duty to exercise care in handling a clients legal matter Accordingly an attorney can not escape liability for negligent service of process by delegating that task to an independent process server Neglect Matter of Sorid 189 AD2d 377 596 NYS2d 125 2nd Dept 1993 An attorney violated DR 6101 by failing to forward a settlement check to a client for two months failing to retrieve the file in an estate matter after a former employee removed it from the attorneys offices and by failing to probate an estate within four years See also In re Lowenthal 132 AD2d 117 521 NYS2d 721 2d Dept 1987 appeal dismissed 71 NY2d 888 1988 lawyer that violated DR 6101A3 by neglecting an estate matter for more than seven years was suspended for two years for this and various other rules violations Family Problems No Excuse For Neglect Matter of Sexton 231 AD2d 832 647 NYS2d 587 3d Dept 1996 acknowledging that attorneys must attend to their clients interest punctually and with vigor despite distracting and stressful intrusions from personal and family problems or advise their clients of their option to obtain other counsel neglectful counsel suspended for 6 months Illness Not an Excuse Matter of Whitbread 183 AD2d 347 591 NYS2d 117 4th Dept 1992 under DR 6101 an attorneys illness and divorce do not justify the attorneys neglect of legal matters and abandonment of clients sanction suspended for one year Depression May be Mitigating Factor Matter of Chikofsky 239 AD2d 86 668 NYS2d 586 1st Dept 1998 sanction of public censure only despite attorneys neglect and misrepresentations about status of clients criminal appeal and his refusal to refund unearned fees where mitigating factors included attorneys severe depression 11300 Malpractice Liability Primary New York References DR 6102A EC 66 Background References ABA Model Rule 11 Other Jurisdictions Commentary ABABNA 301101 ALILGL 7176 Wolfram 56 Relevant Cases Statute of Limitations NY CPLR 2146 amended effective September 4 1996 provides that the statute of limitations for a claim of professional nonmedical malpractice is three years regardless of whether the underlying theory is based on contract or tort See Russo v Waller 171 Misc2d 707 655 NYS2d 313 Sup Ct Nassau County 1997 holding that new statute of limitations applies to claims arising before its effective date Accrual of Claim A claim for legal malpractice accrues when the malpractice is committed not when the client discovers it See Goicoechea v Kihl 234 AD2d 507 651 NYS2d 198 2d Dept 1996 breach of contract action against attorney accrued when attorney failed to file action Tolling by Continuous Representation A clients malpractice claim may be tolled by the attorneys continuous representation of the client See Glamm v Allen 57 NY2d 87 453 NYS2d 674 1982 Kuritzky v Sirlin Sirlin 231 AD2d 607 647 NYS2d 806 2d Dept 1996 finding clients malpractice claims tolled by continuous representations See also Schlanger v Flaton 218 AD2d 597 631 NYS2d 293 1st Dept 1995 clients cause of action for rescission of agreement with lawyer tolled until termination of attorney client relationship Requirements of Prima Facie Case To establish a prima facie case of legal malpractice under New York law the plaintiff must prove 1 the negligence of the attorney 2 that such negligence was the proximate cause of the plaintiffs injury and 3 that but for the attorneys negligence the plaintiff would have been successful in the underlying action See eg CF Pollution Control Inc v Fidelity and Cas Co of New York 222 AD2d 828 653 NYS2d 704 3d Dept 1995 Franklin v Winard 199 AD2d 220 606 NYS2d 162 1st Dept 1993 both applying tripartite test Malpractice Liability Found S D Petroleum Co Inc v Tamsett 144 AD2d 849 534 NYS2d 800 3d Dept 1988 lawyer committed malpractice by failing to file a security agreement Logalbo v Plishkin Rubano Baum 163 AD2d 511 558 NYS2d 185 2d Dept 1990 lawyer committed legal malpractice as a matter of law where he gave oral notice of the cancellation of a contract for purchase of a home instead of timely written notice as required by the contract appeal dismissed 569 NYS2d 1991 Degen v Steinbrink 202 AD 477 195 NYS 810 1st Dept 1922 where a lawyer undertook to draw a chattel mortgage on property in other states and to file requisite documents there court rejected his claim that he was ignorant of the law of other states in the ensuing malpractice suit affd 142 NE 328 1923 Continuing Duties after Representation A lawyers responsibility to a client may outlast the attorneyclient relation ship See Lama Holding Co v Shearman Sterling 758 F Supp 159 SDNY 1991 opining that for malpractice purposes a lawyer owes a duty to an otherwise former client if the lawyer told the client that he would inform the client of significant tax law changes 11310 Relevance of Ethics Codes in Malpractice Actions The discussion of this topic has not yet been written 11320 Duty to Client The discussion of this topic has not yet been written 11330 Standard of Care The discussion of this topic has not yet been written 11335 Requirement of Expert Testimony Relevant Cases Expert Testimony Generally Required Ordinarily expert testimony is required to establish a breach of a standard of professional care See eg Fidler v Sullivan 93 AD2d 964 965 463 NYS2d 279 280 3d Dept 1993 affirming dismissal of action for legal malpractice where inter alia there was no expert opinion evidence offered to establish the standard of professional care and skill that defendants were alleged to have failed to meet Greene v Payne Wood and Littlejohn 197 AD2d 664 602 NYS2d 883 2d Dept 1993 Unless the ordinary experience of the factfinder provides sufficient basis for judging the adequacy of the professional service or the attorneys conduct falls below any standard of care expert testimony will be necessary to establish that the attorney breached a standard of professional care and skill citations omitted 11340 Causation and Damages The discussion of this topic has not yet been written 11350 Waiver of Prospective Liability see 18910 Cross References See section 18910 Relevant Disciplinary Rules NY DR 6102A provides A lawyer shall not seek by con tract or other means to limit prospectively the lawyers individual liability to a client for malpractice or without first advising that person that independent representation is appropriate in connection therewith to settle a claim for such liability with an unrepresented client or former client Relevant Ethical Considerations NY EC 66 provides A lawyer should not seek by contract or other means to limit prospectively the lawyers individual liability to the client for malpractice nor shall a lawyer settle a claim for malpractice with an otherwise unrepresented client without first advising the client that independent representation is appropriate A lawyer who handles the affairs of the client properly has no need to attempt to limit liability for professional activities and one who does not handle the affairs of the client properly should not be permitted to do so A lawyer who is a stockholder in or is associated with a professional Relevant Ethics Opinions Limited Liability Companies LLCs and Limited Liability Partnerships LLPS Assoc of the Bar of the City of New York Formal Op No 19957 1995 WL 875456 May 31 1995 An LLC or LLP insulates the lawyers in the firm from professional liability for acts of other associates and partners in the LLC or LLP except for acts of the lawyer or persons subject to the lawyers direct supervision and control LLPs and LLCs are completely consistent with DR 6102A See also NY County Lawyers Assoc Comm on Prof Ethics Op No 703 1994 WL 906736 November 8 1994 operation of a law firm as a professional corporation limited liability partner ship does not violate any ethical standard Arbitration Clauses in Retainer Agreements NY County Lawyers Assoc Comm on Prof Ethics Op No 723 1997 WL 419331 July 17 1997 Outside the domestic relations con text it is not unethical or violative of DR 6102A for a lawyer to provide in a retainer agreement that all disputes arising thereunder shall be subject to arbitration provided a that the arbitrator is not prevented from awarding punitive damages b the lawyer discloses the consequences of the arbitration provision and c the lawyer permits the client if she chooses to consult independent counsel concerning the arbitration provision Prospective Agreement for Reimbursement of Monetary Sanctions Imposed by a Court NY County Lawyers Assoc Comm on Prof Ethics Op No 683 1990 WL 677025 November 15 1990 A provision in a retainer agreement prospectively requiring a client to reimburse a lawyer for any monetary sanctions which may be imposed is analogous to the attempt to prospectively limit the lawyers liability for malpractice proscribed by DR 6102A and is therefore inappropriate However reimbursement may be ethical in other circumstances such as where the client insists that the lawyer take action which the client has been told may result in sanctions or where sanctions have already been imposed although not specifically on the lawyer Additional reimbursement may be proper where the lawyer for goes the right to appeal the imposition of sanctions 11360 Settlement of Clients Malpractice Claim see 18920 Cross References See 18920 Relevant Disciplinary Rules NY DR 6102A prohibits a lawyer from settling a malpractice claim brought against the lawyer by an unrepresented client without first advising the client that independent representation is appropriate Relevant Ethical Considerations See EC 66 Relevant Cases Release by Sophisticated Client Settlement of a malpractice claim with an unrepresented former client who is sufficiently sophisticated does not violate NY DR 6102 See In Mergler v Crystal Properties Associates Ltd 179 AD2d 177 583 NYS2d 229 1st Dept 1992 sophisticated client sued by his attorney for fees must have realized that it was advisable to retain a new lawyer Disbarment Ordered See Matter of Sims 201 AD2d 72 614 NYS2d 846 4th Dept 1994 ordering disbarment of attorney who committed a variety of ethical violations including inter alia attempting to settle a claim for legal malpractice with an unrepresented client Relevant Ethics Opinions Prerequisites of Valid Negotiations for Release of Malpractice Claims NYSBA Comm on Prof Ethics Op No 591 1988 WL 236149 May 3 1988 The following conditions must be met before negotiations to limit or release a lawyers liability for malpractice 1 A client has been fully apprised of the facts pertaining to the representation that may give rise to specific claims against the lawyer 2 The lawyer has been discharged or has withdrawn from the representation in accordance with DR 2110 and 3 The lawyer had advised the client to secure independent counsel in the negotiation and consummation of such an agreement Cf ABA Inf 1010 1967 NY State 275 1972 11370 Defenses to Malpractice Claim The discussion of this topic has not yet been written 11380 Liability to Client for Breach of Contract Breach of Fiduciary Duty and Other Liabilities Relevant Cases Liability for Breach of Contract A lawyer can be held liable to a client on a breach of con tract theory See eg Sanulli v Englert Reilly McHugh 78 NY2d 700 479 NYS2d 324 1992 permitting breach of contract claim against attorney See also Gunn v Mahoney 95 Misc2d 943 408 NYS2d 896 Sup Ct Erie County 1978 allegation that lawyer failed within a reasonable time to incorporate the clients business stated claim for breach of implied contract Liability for the Intentional Breach of a Lawyers Fiduciary Duty to the Client New York recognizes a cause of action for a lawyers breach of a fiduciary duty to a client See eg Milbank Tweed Hadley McCloy v Boon 13 F3d 537 2d Cir 1994 finding serious breach of fiduciary duty where law firm agreed in writing not to represent clients agent after agency was terminated and law firm without clients consent proceeded to do so in connection with agents attempt to amend the very transaction that the firm had previously negotiated on behalf of the client Restitutionary Injunctive or Declaratory Remedies New York courts permit restitutionary injunctive and declaratory remedies in certain malpractice cases Rescission In Greene v Greene 56 NY2d 86 451 NYS2d 46 1982 the Court of Appeals allowed a client to rescind a trust agreement which unbeknownst to the client had given the lawyers powers greater than they would be entitled to have as fiduciaries and relieved them of normal fiduciary liability See also Schlanger v Flaton 218 AD2d 597 631 NYS2d 293 1st Dept 1995 rescinding contracts granting lawyer opportunity to participate in real estate option ex tended to client where lawyer breached fiduciary duties to client and violated DR 5104a Disgorgement In Zeiden v Oliphant 54 NYS2d 27 Sup Ct NY County 1945 the client was allowed to recover the lawyers profits derived from the use of clients information even though the lawyers use of such information did not harm the client See also Excelsior 57th Corp v Lerner 160 AD2d 407 553 NYS2d 763 1st Dept 1990 acknowledging disgorgement of fee as potential remedy where client raises claims of selfdealing and divided loyalty Injunctions In Penguin Books USA Inc v Walsh 756 F Supp 770 SDNY 1991 vacated as moot 929 F2d 69 2d Cir 1991 the court recognized the possibility of injunctive relief in denying a clients request for an injunction based on an alleged breach of a fiduciary duty The court found that information the lawyer proposed to publish was not protected under the rules of confidentiality 11390 Liability When NonLawyer Would Be Liable Relevant Cases Lawyers are subject to the same laws as nonlawyers However a lawyers occupation functions and powers may be relevant to an analysis of a lawyers potential liability and the existence of available defenses Breach of Contract In Gunn v Mahoney 95 Misc2d 943 408 NYS2d 896 Sup Ct Erie County 1978 a lawyer was held liable to his client for breaching a contract to incorporate the clients business Conversion In Kahn v Crames 92 AD2d 634 459 NYS2d 941 3d Dept 1983 a lawyer was held liable for conversion after directing his client to take and keep property that belonged to the clients husbands clients Fraud In Heine v Colton Hartnick Yamin Sheresky 786 F Supp 360 SDNY 1992 a lawyer was held liable for de frauding his client in business transactions while representing him in other matters See also Breard v Sachnoff Weaver Ltd 941 F2d 142 2d Cir 1991 complaint properly alleged fraud based on lawyers reckless drafting of an offering memorandum which failed to mention the promoters past fraud conviction and misrepresented that the promoters past was immaterial Criminal RICO Liability United States v Eisen 974 F2d 246 2d Cir 1992 upholding criminal RICO conviction of a lawyer who systematically forged evidence and bribed witnesses cert denied 507 US 1029 1993 Fair Debt Collection Practices Act Liability See eg Clomon v Jackson 988 F2d 1314 2d Cir 1993 lawyer held liable under the Fair Debt Collection Practices Act for approving a collection letter purporting to come from the lawyer when the lawyer had no role in deciding to send the letter AntiDiscrimination Liability See eg Lucido v Cravath Swaine Moore 425 F Supp 123 SDNY 1977 former associate at law firm stated cause of action against law firm under Civil Rights Act of 1964 based on alleged instances of religious and national origin discrimination 11400 Liability to Certain NonClients Primary New York References DR 7102A3 5 EC 75 726 Background References ABA Model Rule 11 41 Other Jurisdictions Commentary ABABNA 711101 ALILGL 73 Wolfram 56 NY Commentary Simons NY Code of Prof Resp Annot 1999 ed Canon 7 et seq Relevant Disciplinary Rules The New York Disciplinary Rules mandating truthfulness and prohibiting omissions in violation of a legal duty apply with equal force to a lawyers interactions with nonclients Specifically NY DR 7102A2 states that in the representation of a client a lawyer shall not knowingly make a false statement of law or fact NY DR 7102A3 provides moreover that a lawyer shall not conceal or knowingly fail to disclose that which the lawyer is required by law to reveal Relevant Cases Participation in Clients Fraud See Stochastic Decisions Inc v DiDomenico 995 F2d 1158 2d Cir holding lawyer liable for fraudulent misrepresentation and defrauding nonclients when he transferred clients assets to his account in order to defraud the clients creditors cert denied 510 US 945 1993 Chase Manhattan Bank NA v Perla 65 AD2d 207 411 NYS2d 66 4th Dept 1978 holding lawyer liable for knowingly making false assertion that the clients house was being sold and that the nonclient would be paid from the proceeds of the sale compare Royal American Managers Inc v IRC Holding Corp 885 F2d 1011 2d Cir 1989 sellers lawyer was not liable when he gave the buyer of a large block of shares his opinion that government approval was not required for the sale because buyer could have discovered otherwise with ordinary diligence False Representations See eg Slotkin v Citizens Casualty Co 614 F2d 301 2d Cir 1979 cert denied 449 US 981 1980 lawyer held liable to opposing party for obtaining a settlement by recklessly and falsely stipulating that the client had only 200000 in insurance coverage Fraudulent Concealment of Documents See Cresswell v Sullivan Cromwell 668 F Supp 166 SDNY 1987 investors stated a claim against lawyers for fraudulently withholding documents during discovery affd in part vacated in part 922 F2d 60 2d Cir 1990 court considered a defense of lack of reasonable reliance by investors See also Slotkin v Citizens Casualty Co 614 F2d 301 2d Cir 1979 cert denied 449 US 981 1980 defense lawyer liable for fraud in settlement of medical malpractice suit where lawyer stipulated that to the best of his knowledge there was no excess insurance coverage despite the fact that his clients files which were in law firms possession during trial contained letters from the excess carriers 11410 Duty of Care to Certain NonClients Relevant Cases Opinion Letters A lawyer may owe a duty of care to a nonclient who relies on the lawyers opinion See eg Vereinsund Westbank AG v Carter 691 F Supp 704 SDNY 1988 borrowers lawyer who wrote an opinion letter required by the lender and its assignee owed the assignee a duty of care Prudential Ins Co v Dewey Ballantine Bushby Palmer Wood 80 NY2d 377 590 NYS2d 831 1992 lawyer who provided an opinion letter to clients creditor to obtain refinancing was held liable to creditor for misstatements in opinion letter Limited Liability to NonClients for Opinion Letters A lawyers liability to third parties who rely on the lawyers opinion is limited See Alpert v Shea Gould Climenko Casey 160 AD2d 67 559 NYS2d 312 1st Dept 1990 no fiduciary relationship between law firm and nonclients Resolution Trust Corp v Latham Watkins 909 F Supp 923 SDNY 1995 author of opinion letter on Florida law not liable for his failure to discuss other states laws 11420 Reliance on Lawyers Opinion see also 23300 See 23300 11430 Assisting Unlawful Conduct see also 1260012630 Cross References See 1260012630 Relevant Disciplinary Rules Several New York Disciplinary Rules prohibit a lawyer from assisting a clients unlawful conduct NY DR 7102A7 bars a lawyer from counseling or assisting the client in conduct that the lawyer knows to be illegal or fraudulent NY DR 7102A8 prohibits a lawyer from knowingly engaging in other illegal conduct or conduct contrary to a Disciplinary Rule NY DR 7102B further provides that if a lawyer discovers that a client has perpetrated a fraud upon a third person or tribunal the lawyer must call upon the client to rectify it If the client does not do so the lawyer must reveal the fraud to the third person or tribunal unless the information is protected by the rules of confidentiality Relevant Ethical Considerations NY EC 75 similarly provides that a lawyer can continue to represent the client even if the client does not follow the lawyers advice as long as the lawyer does not thereby knowingly assist the client to engage in illegal conduct or to take a frivolous legal position A lawyer should never encourage or aid the client to commit criminal acts or counsel the client on how to violate the law and avoid punishment for it NY EC 726 further provides that the law and Disciplinary Rules prohibit the use of fraudulent false or perjured testimony or evidence A lawyer who knowingly participates in the introduction of such testimony or evidence is subject to discipline Relevant Ethics Opinions Participation in Settlement Based on Fraud Nassau County Bar Op No 9421 1994 An attorney represented an infant in a personal injury action When the infant appeared for his deposition both the infants attorney and the opposing attorney concluded that the infant was non compos mentis so the deposition was not taken The case then settled but the infants attorney could not obtain a physicians affidavit needed to obtain court approval of the settlement The attorney then received information suggesting that the infant who had appeared for the deposition was not the plaintiff but rather the plaintiffs cousin If the information is protected as a confidence or secret then the attorney has no obligation to report the fraud to the tribunal But under DR 7102A7 the attorney may not assist the client in conduct that the lawyer knows to be illegal or fraudulent and thus may not seek court approval for a settlement that the attorney knows has been obtained by fraud If the client refuses to rectify the fraud then the attorney must withdraw Withdrawal of Attorney Based on Clients Persistence in Fraud Assoc of the Bar of the City of New York Formal Op No 19948 1994 WL 780799 July 24 1994 Without his lawyers knowledge a client paid cash under the table as partial payment for real estate in order to avoid part of the New York City transfer tax for real estate Before the closing the lawyer advised the client not to engage in the scheme and advised the buyer of the risks of filing false returns and reports relating to the transfer tax When the client persisted in the scheme the lawyer withdrew The lawyers withdrawal was mandatory because it was obvious that continued employment would have led to a violation of DR 7102A7 which forbids a lawyer from counseling or assisting the client in conduct the lawyer knows to be illegal or fraudulent Illegal Contingent Fee Arrangement Assoc of the Bar of the City of New York Formal Op No 19932 1993 WL 765495 December 15 1993 Under DR 7102A7 a lawyer representing a client in a will contest may not arrange for the client to hire a private investigator on a contingent fee because 841 of the General Business Law makes it unlawful for private investigators to accept compensation on a contingent basis Discovery of Clients Prior Attorneys False OCA Filing Nassau County Bar Op 961 1996 The inquiring attorney represents clients in an action against their former attorneys During the representation inquiring attorney learned that the former attorneys who represented the clients in a medical malpractice action had backdated and filed a false and fraudulent retainer statement with the Office of Court Administration OCA In the Second Department 69120ab requires attorneys to file retainer agreements and closing statements in contingency fee matters The purpose of backdating the retainer statement was to conceal from the court the fact that the former attorneys charged more than twice the fee allowed by a new law Judiciary Law 474a which governs maximum attorney fees in medical malpractice actions The clients have asked the inquiring attorney not to report the misconduct to the disciplinary authorities Must inquiring attorney report the misconduct of the former attorneys under DR 7102B2 which requires that a lawyer with information clearly establishing that a person other than the client who has perpetrated a fraud upon a tribunal shall promptly reveal the fraud to the tribunal No Although the prior attorneys have committed fraud they have not committed fraud on a tribunal The Definitions in the Code define tribunal as including all courts and other adjudicatory bodies The OCA is neither a court nor an adjudicatory body There has therefore been no fraud upon a tribunal and the reporting obligation of DR 7102B is not triggered Relevant Cases Liability for Assisting Illegal or Fraudulent Conduct In Newberger Loeb Co Inc v Gross 563 F2d 1057 2d Cir 1977 cert denied 434 US 1035 1978 a lawyer was held liable for helping clients breach fiduciary duties owed to their partners by asserting claims in bad faith and issuing a false opinion letter In Weingarten v Warren 753 F Supp 491 SDNY 1990 a trustees lawyer was found liable to the beneficiary for aiding a trustees conversion but the lawyer was not found liable for malpractice 11440 Knowledge of Clients Breach of a Fiduciary Duty see also 113520 See also 113520 11450 Failing to Prevent Death or Bodily Injury The discussion of this topic has not yet been written 11500 Defenses and Exceptions to Liability Primary New York References DR 2109 DR 2110B1 C1a DR 7102A1 2 4 6 DR 7102 EC 230 74 75 76 721 726 13011c of the Rules of Court Rule 11 of Federal Rules of Civil Procedure Background References ABA Model Rule 11 116 31 44 84a Other Jurisdictions Commentary ABABNA 3011001 ALILGL 74 76 78 Wolfram 56 NY Commentary Simons NY Code of Prof Resp Annot 1999 ed Canons 2 and 7 et seq 11510 Advocates Defamation Privilege Relevant Cases Scope of Privilege Under New York law a lawyer is absolutely privileged to publish defamatory matter concerning a nonclient in connection with a judicial proceeding See Caplan v Winslett 218 AD2d 148 637 NYS2d 967 1st Dept 1996 This privilege extends to 1 a lawyers distribution of a complaint at a barassociation seminar see Branca v Mayesh 101 AD2d 872 476 NYS2d 187 2d Dept affd 483 NYS2d 1011 1984 2 a disclaimer letter sent by an insurers lawyer to an insured and its adjuster and attorneys qualified privilege see Dano v Royal Globe Insurance Co 59 NY2d 827 464 NYS2d 741 1983 and 3 a lawyers letter to the police to prevent a clients arrest See Fusco v DAgostino 158 AD2d 513 551 NYS2d 276 2d Dept 1990 The privilege however does not cover unrelated abuse of the person suing the client See Fusco supra privilege abused by including in letter to police unfavorable remarks about plaintiff that were not material or pertinent to the issues involved 11520 Wrongful Use of Civil Proceedings Abuse of Process False Arrest Relevant Disciplinary Rules Several New York Disciplinary Rules proscribe the wrongful use of civil proceedings NY DR 7102A1 prohibits a lawyer from filing a suit asserting a position conducting a defense delaying a trial or taking other action on behalf of the client when the lawyer knows or when it is obvious that such action would serve merely to harass or maliciously injure another NY DR 7102A2 prohibits a lawyer from advancing a claim or defense that is unwarranted under existing law except that the lawyer may advance such a claim or defense if it can be supported by a good faith argument for an extension modification or reversal of existing law NY DR 2109 prohibits a lawyer from accepting employment if she knows or should have known that the prospective client wants to bring a legal action conduct a defense or assert a position in litigation merely to harass or maliciously injure someone NY DR 2110B1 requires a lawyer to withdraw from employment if the lawyer knows or it is obvious that the client is bringing the legal action conducting the defense or asserting a position in the litigation or is otherwise taking steps merely for the purpose of harassing or maliciously injuring another person Relevant Ethical Considerations NY EC 230 provides that a lawyer should not accept employment if it is obvious that the prospective client wants to institute an action merely for the purpose of harassing or maliciously injuring another NY EC 75 states that a lawyer can continue to represent a client even if the client insists on pursuing a course contrary to the attorneys adviceas long as she does not thereby knowingly assist the client to engage in illegal conduct or to take a frivolous legal position See also NY EC 74 Relevant Ethics Opinions Assisting Pro Se Litigants NYSBA Comm on Prof Ethics Op No 613 1990 WL 304220 September 24 1990 Under NY DR 2109A2 a lawyer can not draft pleadings for a pro se litigant unless the lawyer has adequately investigated the facts and researched the law and has concluded that the suit can be filed in good faith Statute of Limitations NYSBA Comm on Prof Ethics Op No 475 1977 WL 15703 October 14 1977 Under NY DR 2109A2 a lawyer can file a lawsuit after the statute of limitations has run only if the statutory time period is solely a defense and therefore waivable and not an integral element of the plaintiffs cause of action Otherwise the claim is frivolous Refusal to File Meritless Action NYSBA Comm on Prof Ethics Op No 472 1977 WL 15700 July 14 1977 Under NY DR 2109A2 the general counsel of a corporation is not required to file a lawsuit that he believes has no merit This State Bar opinion reinforces the courts holding in Bankers Trust Co v Hogan 187 AD2d 305 589 NYS2d 338 1st Dept 1992 where the court declared that a law firm could properly withdraw where the client insisted that the firm pursue legal theories and arguments that the firm believed were directly contrary to law and against the firms professional judgment General Denials NYSBA Comm on Prof Ethics Op No 469 1977 WL 15697 June 7 1977 Under NY DR 2109A2 a lawyer can not properly interpose a general denial if the lawyer knows that the client does not have a valid defense Such a practice is considered frivolous and is subject to discipline Relevant Cases Frivolous Motion Practice In Intercontinental Credit Corp v Roth 78 NY2d 306 574 NYS2d 528 1991 the Court of Appeals citing 22 NYCRR 13011 awarded sanctions against a lawyer who filed a meritless motion for reargument primarily to delay enforcement of a judgment in Israel See also Public Admr of the County of New York v Cohen 221 AD2d 297 634 NYS2d 106 1st Dept 1995 sanction imposed against counsel who having allowed claim to languish for nineteen years sought mandamus on unfounded claim that judge took over sixty days to issue rulings on three motions Rule Violations Found In In re Wehringer 135 AD2d 279 525 NYS2d 604 1st Dept appeal dismissed 532 NYS2d 366 1988 lawyer in a divorce action was held to have violated NY DR 7102A1 by using the fact that his client kidnaped his child to gain leverage to force a favorable settlement The lawyer also helped his client engage in other harassing and malicious tactics See also In re Benjamin 129 AD2d 886 514 NYS2d 526 3d Dept 1987 court invoked NY DR 7102A1 where lawyer improperly sought wildly excessive punitive damages in two minor contract actions Lawyers Independent Duty to Assess Merits See Fontaine v Ryan 849 F Supp 242 SDNY 1994 lawyer has obligation to pursue only appropriate actions despite clients insistence to contrary Reasonable Basis for Action Sufficient See Hadges v Yonkers Racing Corp 48 F3d 1320 2d Cir 1995 despite lawyers factual misstatements to court appellate court concluded that the action was not frivolous because the lawyer reasonably could have concluded that under the circumstances there was evidentiary support for the factual statements in question Withdrawal Permitted Based on Doubts about Merits of Action In Rindner v Cannon Mills Inc 127 Misc2d 604 486 NYS2d 858 Sup Ct Rockland County 1985 trial counsel moved to withdraw after he developed doubts about the merits of his clients case Specifically after investigating the facts and consulting with an expert trial counsel concluded that the plaintiff could not establish a prima facie case against the defendants The trial court granted the motion pursuant to NY DR 2107A2 an attorney can not be compelled to advance a cause which he or she does not believe is legally justified Abuse of Process Relevant Cases Elements of Claim Curiano v Suozzi 63 NY2d 113 469 NE2d 1324 480 NYS2d 466 NY 1984 Abuse of process has three essential elements 1 regularly issued process either civil or criminal 2 an intent to do harm without excuse or justification and 3 use of the process in a perverted manner to obtain a collateral objective Lieberman v Pobiner London Bashian Buonamici 190 AD2d 716 593 NYS2d 321 2d Dept 1993 To prevail on the cause of action to recover damages for abuse of process the plaintiff had to establish that the defendants 1 used regularlyissued process either civil or criminal 2 with an intent to do harm without excuse or justification and 3 used the process in a perverted manner to obtain a collateral objective Cook v Sheldon 41 F3d 73 80 2d Cir 1994 abuse of process claim lies against a defendant who 1 employs regularly issued legal process to compel performance or forbearance of some act 2 with intent to do harm without excuse or justification and 3 in order to obtain a collateral objective that is outside the legitimate ends of the process Improper Purpose Paramount Even where counsel used a legally invalid method of securing a judgment for attorneys fees against the plaintiff in a matrimonial action plaintiff failed to state a claim for abuse of process Lieberman v Pobiner London Bashian Buonamici 190 AD2d 716 593 NYS2d 321 2d Dept 1993 holding that while the manner in which counsel attempted to enforce the award of counsel fees contained in a pendente lite order was technically improper it does not necessarily follow that the action to recover damages for abuse of process has merit plaintiff simply has failed to demonstrate that the defendant has used process for other than its proper purpose Failure to Satisfy Requirements for Abuse of Process Claim See Greenfield v Schultz 673 NYS2d 684 1st Dept 1998 dismissing abuse of process claim against attorney where plaintiff failed to adduce any evidence showing that process was issued by defendants with an ulterior motive to cause harm completely devoid of social or economic justification citing Buccieri v Franzreb 201 AD2d 356 358 607 NYS2d 330 Blunderbuss Subpoenas Where the lawyer subpoenaed eightyseven teachers to testify on the same day in order to force the board of education to hire substitute teachers court found that the lawyer engaged in an abuse of process See Board of Education v Farmingdale Classroom Teachers Assn Inc 38 NY2d 397 380 NYS2d 635 1975 False Arrest Relevant Disciplinary Rules Although NY DR 7105 does not deal directly with the issue of false arrest it does prohibit a lawyer from presenting participating in presenting or threatening to present criminal charges solely to obtain an advantage in a civil matter See 44220 and 84900 infra NY DR 7103 which prohibits a public prosecutor or other government lawyer from instituting criminal charges without probable cause is treated in 38200 infra False Arrest Relevant Cases Elements of Claim See Murphy v County of Nassau 154 Misc2d 605 585 NYS2d 951 NYSup 1992 affd in relevant part 203 AD2d 339 609 NYS2d 940 2nd Dept 1994 The elements of a valid claim for false arrest are 1 the defendant intended to confine the plaintiff 2 the plaintiff was conscious of the confinement 3 the plaintiff did not consent to the confinement and 4 the confinement was not otherwise privileged citing Broughton v State of NY 37 NY2d 451 456 373 NYS2d 87 335 NE2d 310 Lack of Probable Cause Required Coffey v Town of Wheatland 135 AD2d 1125 523 NYS2d 267 4th Dept 1987 A lack of probable cause is a necessary element of plaintiffs cause of action for false arrest and imprisonment Mere Provision of Information to Police Insufficient See Schiffren v Kramer 225 AD2d 757 640 NYS2d 175 2d Dept 1996 attorney was not liable for false arrest of clients exhusband based on attorneys response to police inquiries concerning ownership of clients former marital residence where husband was arrested for criminal trespass Valid Warrant Negates False Arrest See Mills v Pappas 174 AD2d 780 570 NYS2d 726 3rd Dept 1991 dismissing action by former executrix against attorney named successor executor following plaintiffs arrest for contempt of court for failure to submit account to court for her administration of the estate before removal because plaintiffs arrest was pursuant to a warrant valid on its face by a court having jurisdiction and as such was privileged citing Broughton v State of New York 37 NY2d 451 456457 373 NYS2d 87 335 NE2d 310 cert denied sub nom Schanbarger v Kellogg 423 US 929 96 SCt 277 46 LEd2d 257 Saunsen v State of New York 81 AD2d 252 253 440 NYS2d 281 Liability for False Arrest Based on Attorneyss Malicious Advice See Bervy v Hotaling 88 AD2d 735 451 NYS2d 863 3rd Dept 1982 holding that plaintiffowners stated claim of false arrest against attorney based on attorneys allegedly malicious deliberate and wilful advice to tenants to cause complaints and warrants to be issued against owners for harassment and criminal contempt in order to disgrace and harass them and acknowledging that an attorney under proper circumstances may be personally liable to a third party for his wrongful acts or improper exercise of authority where he is guilty of fraud or collusion or of a malicious or tortious act citing Gifford v Harley 62 AD2d 5 7 404 NYS2d 405 Hahn v Wylie 54 AD2d 629 387 NYS2d 855 11530 Assisting Client to Break a Contract Relevant Cases Advisors to a contracting party are generally protected against liability for interfering with contracts or with prospective contractual relations or business relations See Beatie v DeLong 164 AD2d 104 561 NYS2d 448 1st Dept 1990 lawyers negligent advice that clients contingent fee contract with another lawyer was unenforceable was held to be not actionable by other lawyer 11600 Vicarious Liability see 51500 Primary New York References Background References ABA Model Rule 11 Other Jurisdictions Commentary ABABNA 91201 ALILGL 79 Wolfram 56 See 51500 infra

O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O B I I I O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O 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O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O