HomeMy WebLinkAbout80-590 CohenTO: Howard A. Cohen
Secretary of Revenue
Department of Revenue
Harrisburg, PA 17121
FACTS:
DISCUSSION:
STATE ETHICS COMMISSION
308 FINANCE BUILDING
HARRISBURG, PENNSYLVANIA 17120
March 24, 1980
ADVICE OF CHIEF COUNSEL
Advice # 80 -590
RE: Application of the State Ethics Act to the Chief Counsel
of the Department of Revenue
On March 12, 1980, Howard A. Cohen, Secretary of Revenue,
wrote this office asking four questions:
1. To what extent is Chief Counsel of the Department of
Revenue required to disclose the names and addresses
of clients?
2. Does the State Ethics Act impose limitations on
the scheduling of severance compensation over a fixed
period of time as opposed to a lump sum?
3. Does Section 403(c) apply to partners in one's law
firm?
4. Does Section 403(e) apply to chief counsel representing
individuals before the Board of Finance and Revenue?
It is the position of the Commission that 51 Pa. Code 5.9
properly construes Section 5(b)(5) of the Act and the Code of
Professional Responsibility such that certain clients' identities
and addresses must be disclosed. In the case of chief counsel
with the Department of Revenue that person would disclose those
cases before the Department of Revenue, Board of Finance and
Revenue, or in court where he has received in 1979 $500 or more
adjusted gross income from that client. Partners would be
indirectly affected if the partnership distribution of 1979
to the chief counsel meets or exceeds $500. In summary, if an
attorney "switches sides" he or she must disclose those cases
in which he or she has an interest.
Howard A. Cohen
March 24, 1980
Page 2
The State Ethics Act, 65 P.S. 401 et seq, does not
prohibit the scheduling of severance compensation over a
fixed period of time, however, the disclosure requirements
must be met as above. The prospective employee must abstain
from involvement in any case represented by his firm while
he is receiving compensation from that firm.
Section 403(e) does not apply to partners with which
the former governmental employee associates. The Act speaks
to "public officials or public employees," not partners of a
law firm.
While the Department of Revenue does not control the
Board of Finance and Revenue, it does however, have a
representative on the Board. An attorney is prohibited for
a period of one year from the date of its last involvement
with the Board of Finance and Revenue from representing any
person before the Board of Finance and Revenue if that attorney
had any influence as a public employee with any representative
on the Board of Finance and Revenue. See the Sonnenshein Advice
attached hereto.
CONCLUSION:
Chief Counsel with the Department of Revenue must disclose
any clients from whom he has receive $500 or more for purposes
of representation before the Department of Revenue or appellant
governmental bodies from the Department. The State Ethics Act
does not limit the scheduling of severance compensation over a
fixed period of time from a law firm. Section 3(e) of the Act
does not apply to partners with whom a former public employee
may associate. An attorney who regularly advises any representative
of the Board of Finance and Revenue may not appear before the
Board of Finance and Revenue within one year after rendering
such an advice.
Pursuant to Section 7(9)(ii), this advice is a
complete defense in any enforcement proceeding initiated
by the Commission, and evidence of good faith conduct in
any other civil or criminal proceeding, providing the
requestor has disclosed truthfully all the material facts
and committed the acts complained of in reliance on the
advice given.
Howard A. Cohen
March 24, 1980
Page 3
DRM /rdp -1
A personal appearance before the Commission and a
formal opinion will be issued upon your request if you
feel this reply does not suffice.
This letter is a public record and will be made
available as such.
A D RITTEN
Chief Counsel
MORRISON