These summaries were prepared by McGuireWoods LLP lawyer Thomas E. Spahn. They are based on the letter opinions issued by the Virginia State Bar. Any editorial comments reflect Mr. Spahn's current personal views, and not the opinions of the Virginia State Bar, McGuireWoods or its clients.

LEO Num	Topics	Summary
1156	25-Dealing with Unrepresented People 44-Conflicts - Miscellaneous	Preparation of tax returns may constitute the practice of law if the lawyer is providing advice and legal skills. The lawyer may prepare the tax returns for a client and an unrepresented party if a lawyer discloses the lawyer's loyalty to the client.

Copyright 2000, Thomas E. Spahn