- 169 -
Rules of Professional Conduct rules 1.7(b) and 3.7(a), the Court
directed Mr. Izen to contact each of his clients in writing and
to inform them of the potential for a conflict of interest and to
file a report with the Court revealing whether his clients
consented to his remaining as counsel.70 On April 22, 1996, Mr.
Izen filed a report with the Court, attaching thereto a copy of a
letter that he had written to each of his clients describing the
possible conflict of interest along with executed waivers signed
by his clients consenting to his continued representation of them
at the evidentiary hearing. By order dated April 23, 1996, the
Court denied respondent's motion to disqualify Mr. Izen, citing
the consents of his clients to his continued representation of
them and the financial hardship that his disqualification would
impose on them. In so doing, the Court rejected the suggestions
of Messrs. Sticht and Jones that Mr. Izen should associate
himself with additional counsel for the conduct of the
evidentiary hearing.
70 ABA Model Rules of Professional Conduct rule 1.7(b)
states in pertinent part that a lawyer shall not represent a
client if the representation may be materially limited by the
lawyer's own interests unless that lawyer reasonably believes the
representation will not be adversely affected and the client
consents after consultation. ABA Model Rules of Professional
Conduct rule 3.7(a) states in pertinent part that a lawyer
generally shall not act as advocate at a trial in which the
lawyer is likely to be a necessary witness. See Ewing v.
Commissioner, 91 T.C. 396, 397 n.2 (1988), affd. without
published opinion 940 F.2d 1534 (9th Cir. 1991); Para Techs.
Trust v. Commissioner, T.C. Memo. 1992-575.
Page: Previous 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 NextLast modified: May 25, 2011