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MA Confidential: More 1099-MISCgivings

Does filing a 1099-MISC form without client consent violate a lawyer's professional ethical duty not to disclose client confidences? Absent such consent, how should a lawyer proceed? Using the example of our own state, Massachusetts, we illustrate in this article the analysis required to answer that question.

17 minute read December 01, 2003 at 02:03 PM
By
Michael Mooney and Jeremy Evans
MA Confidential: More 1099-MISCgivings

[Editor's note: Law firms and their accountants have had ample justification for grousing about the convoluted IRS instructions for determining if damages paid to clients are taxable - and therefore reportable on form 1099-MISC.

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