South Carolina Bar News April 2012 : Page 17

JUDICIAL ADVISORY OPINIONS ADVISORY OPINION 01-2012 Facts : A newly licensed attorney, who serves as a law clerk for a circuit judge, is also an accountant, though not a CPA. The law clerk has recently prepared some amended tax returns for a friend and is planning on submitting them and an IRS Power of Attorney form to the IRS, so that the law clerk can speak to the IRS as the friend’s accountant. However, to complete the Power of Attorney form, certain qualifications are required; the person submitting the form must either be a CPA or a licensed attorney. The law clerk intends to use his or her South Carolina Bar number for the form to qualify to speak to the IRS. The law clerk will not appear before any court on this matter, but will merely speak to the IRS via telephone. The law clerk inquires as to whether this would constitute the practice of law in violation of Canon 5, Rule 506. Conclusion: Under these circumstances, the law clerk may use his or her Bar number to sub-mit a Power of Attorney form to the IRS in order to discuss tax returns on behalf of a friend. ADVISORY OPINION 02-2012 Facts: A magistrate court judge is the process of hiring a constable. Under S.C. Code § 22-9-10, a magistrate may appoint one person to dis-charge the duties of constable for the jurisdic-tion. The constable’s duties include: execute all legal orders directed to them by the governing bodies of the counties in which he or she serves; attend any of the circuit courts if required by the sheriff and perform the appropriate duties assigned to him or her by the sheriff or presid-ing judge; execute all process lawfully directed to him by appropriate authorities; and levy exe-cutions. S.C. Code §§ 22-9-60 to -110. One can-didate is married to the Chief Enforcement Animal Control Officer. The Chief would not nec-essarily appear in court, but the officers directly under the Chief’s supervision will. The constable may or may not be in court at the time the cases are presented. The judge inquires as to whether presiding over animal control cases would be permissible should the judge hire, as constable, the spouse of the Chief. Conclusion: A magistrate may not appoint a constable who is married to the Chief Enforcement Animal Control Officer and still pre-side in animal control cases. ADVISORY OPINION 03-2012 Facts: A circuit court judge has been asked to sign a petition on behalf of a solicitor seeking the nomination for circuit delegate to the South Carolina Bar’s House of Delegates. The solicitor is from the same county in which the judge regu-larly presides. The judge inquires into the propri-ety of signing such a petition. Conclusion: A judge should not sign a peti-tion nominating a solicitor from the judge’s county to the House of Delegates. “Like” the Bar on Facebook or follow us on Twitter! Visit www.facebook.com/southcarolinabar or search “South Carolina Bar” from your Facebook account. Fans will receive updates on Bar activities, news items and website additions. You can also follow the Bar on Twitter at twitter.com/scbar. April 2012 | SC Bar News | www.scbar.org 17

Judicial Advisory Opinions

Advisory Opinion 01-2012 Facts: A newly licensed attorney, who serves as a law clerk for a circuit judge, is also an accountant, though not a CPA. The law clerk has recently prepared some amended tax returns for a friend and is planning on submitting them and an IRS Power of Attorney form to the IRS, so that the law clerk can speak to the IRS as the friend’s accountant. However, to complete the Power of Attorney form, certain qualifications are required; the person submitting the form must either be a CPA or a licensed attorney. The law clerk intends to use his or her South Carolina Bar number for the form to qualify to speak to the IRS. The law clerk will not appear before any court on this matter, but will merely speak to the IRS via telephone. The law clerk inquires as to whether this would constitute the practice of law in violation of Canon 5, Rule 506. Conclusion: Under these circumstances, the law clerk may use his or her Bar number to submit a Power of Attorney form to the IRS in order to discuss tax returns on behalf of a friend. Advisory Opinion 02-2012 Facts: A magistrate court judge is the process of hiring a constable. Under S.C. Code § 22-9-10, a magistrate may appoint one person to discharge the duties of constable for the jurisdiction. The constable’s duties include: execute all legal orders directed to them by the governing bodies of the counties in which he or she serves; attend any of the circuit courts if required by the sheriff and perform the appropriate duties assigned to him or her by the sheriff or presiding judge; execute all process lawfully directed to him by appropriate authorities; and levy executions. S. C. Code §§ 22-9-60 to -110. One candidate is married to the Chief Enforcement Animal Control Officer. The Chief would not necessarily appear in court, but the officers directly under the Chief’s supervision will. The constable may or may not be in court at the time the cases are presented. The judge inquires as to whether presiding over animal control cases would be permissible should the judge hire, as constable, the spouse of the Chief. Conclusion: A magistrate may not appoint a constable who is married to the Chief Enforcement Animal Control Officer and still preside in animal control cases. Advisory Opinion 03-2012 Facts: A circuit court judge has been asked to sign a petition on behalf of a solicitor seeking the nomination for circuit delegate to the South Carolina Bar’s House of Delegates. The solicitor is from the same county in which the judge regularly presides. The judge inquires into the propriety of signing such a petition. Conclusion: A judge should not sign a petition nominating a solicitor from the judge’s county to the House of Delegates.

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