HomeMy WebLinkAbout83-523 DaleyMrs. Kathleen Carey Daley
Daley & Daley, Attorneys At Law
Lawnton Court, 4316 Derry Street
Harrisburg, Pennsylvania 17013
STATE ETHICS COMMISSION
P.O. BOX 1179
HARRISBURG, PA 17108
TELEPHONE: 1717) 793 -1610
RE: Attorney; Representation Before Former Governmental Body
Dear Mrs. Daley:
This responds to your letter of September 20, 1982, in which you
requested advice from the State Ethics Commission.
Issue: You have requested advice regarding the permissible scope of your law
practice since terminating your employment with the Commonwealth of
Pennsylvania.
Facts: Effective Sentember 16, 1982, you terminated your employment with the
Commonwealth of Pennsylvania, Department of Revenue, where you had held the
position of law member for the Board of Appeals. In that capacity, you sat on
a board which decided cases involving Pennsylvania Tax matters, and your
payroll classification was Attorney Examiner II. You have formed a law
partnership with your husband, who has never been employed by the Department
of Revenue, and you are concerned as to whether any restrictions on his
practice will result by attribution.
•
%Wee; Address
March 16, 1983
ADVICE OF COUNSEL
83123
In a letter dated November 5, 1982, the State Ethics Commission informed
you that any prohibitions which might be applicable to you are personal to you
and do not prohibit any other member of your firm, including your husband,
from undertaking representation of any person in any capacity before the
Pennsylvania Department of Revenue or otherwise. You were, therefore,
"concerned with the following questions; the answers to which are personal to
you:
1. When you may begin to practice before the Board of Appeals;
2. Whether there is any limitation upon practice before the Board of
Finance and Revenue; and
3. Whether they are any other areas upon which your practice is
limited, especially, whether if you are called upon to lecture or to
write about Pennsylvania Tax matters, you nay d� so without any
ethical violation.
State Ethics Commission • 308 Finance Buildine • Harrichurn Panneufumn;=
Mrs. Kathleen Carey Daley
March 16, 1983
Page 3
Finally, as discussed in our letter of November 5, 1982,, any restrictions
that might be imposed upon any of your activity would be personal to you and
would not limit any member of your firm, including your husband, in his
professional relationships or representation before the Department of Revenue,
including the Board of Appeals or the Board of Finance and Revenue.
Conclusion: The Ethics Act does not bar your representation insofar as that
activity - constitutes the practice of law before with the Board of Appeals or
the Board of Finance and Revenue. You are not prohibited from writing or
lecturing on tax matters accept as outlined above with respect to confidential
information. Any restrictions which may be imposed upon your conduct under
the Ethics Act are personal to you and do not affect or infringe upon the
conduct of any associate or partner in the practice of law.
You are prohibited from writing /lecturing on tax matters, except as
outlined above with respect to confidential information.
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.
Finally, if you disagree with this Advice or if you have any reason to
challenge same, you may request that the full Commission review this Advice. A
personal appearance before the Commission will be scheduled and a formal
Opinion from the Commission will be Issued. Any such appeal must be made, in
writing, to the Commission within 15 days of service of this Advice pursuant
to 51 Pa. Code 2.12.
CW /rdp
This letter is a public record and will be made available as such.
cc: Robert Bloom, Secretary
Sincerely,
, ICAC , c, 1 =6.?„0 1
Sandra S. Christianson
General Counsel