State of Washington

Ethics Advisory Committee

Question

Does a judicial officer have an obligation to advise the Internal Revenue Service of incriminating statements made in open court concerning income tax violations?

Answer

The Code of Judicial Conduct does not require that a judicial officer report misconduct or incriminating statements concerning possible income tax violations to the Internal Revenue Service. Reports of alleged income tax violations are left to the discretion of the judicial officer but there is no ethical obligation to report the presumed violation.

Opinion 93-11

04/09/1993