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. 
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3-Multiple Representations on the Same Matter

A lawyer represented two clients (who were formerly married) in an IRS dispute. A later rules change creates a defense available to one of the clients, but not the other. If both clients consent after full disclosure, the lawyer may assert the defense on behalf of one of the clients. Otherwise, the lawyer would have to withdraw.

Copyright 2000, Thomas E. Spahn