Short answer: Possibly, but only a narrow slice. Tax law files are full of client information that confidentiality rules protect, so the realistic scope is firm-owned operating material. On size, Mode's minimum for legal is 10 employees; micro1 asks for 30+.
On this page
What these files hold
Typical tax law matter files include:
- Tax returns and IRS correspondence
- Audit, collection and appeals files
- Voluntary-disclosure and penalty matters
- Business and personal financial statements
ABA Model Rule 1.6(a) bars revealing information relating to the representation of a client without informed consent or an exception (Rule 1.6), and Rule 1.9 carries duties to former clients (Rule 1.9). Your state's version is the one that binds you.
What a firm might consider instead
- Blank engagement and document-request checklists
- Controversy workflows described at process level
- Firm-written client-education materials
- Billing and scheduling procedures
These are candidates for review with ethics counsel, not a list of approved items.
IRC 7216 may apply as well
Section 7216 reaches people engaged in the business of preparing returns or providing services in connection with their preparation (26 U.S.C. § 7216). If your firm prepares returns, the consent rules in 26 CFR 301.7216-3 apply on top of Rule 1.6.
Size and program fit
Mode lists minimum team sizes of 10+ employees for legal, 15+ for accounting, medical and finance, and 50+ for all other businesses, for companies based in the US, Canada, the UK or Australia with several years of records they own (Mode). micro1 asks for 30+ employees, mostly English data, and says it is prioritizing US companies (micro1). Census doesn't count firms by practice area, so the table shows all U.S. law offices.
| Industry (U.S. firms, 2022) | All firms | 10+ staff | 25+ staff | 50+ staff | 100+ staff |
|---|---|---|---|---|---|
| Offices of lawyers (NAICS 541110) | 156,583 | 17,397 | 5,620 | 2,484 | 1,151 |
Source: U.S. Census Bureau, Statistics of U.S. Businesses 2022, detailed employment sizes. Firms (enterprises) by paid employees; contractors are not counted. Each column sums the Census size classes at or above that size.
This is general information, not legal advice. Talk to your own attorney or compliance advisor before you share or license any records.
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Frequently asked questions
Does 7216 apply to a law firm?
It can, if the firm prepares returns or provides services in connection with return preparation. Ask counsel how it applies to you.
What is usually licensable?
Process material without taxpayer information.
Sources
- Mode / BizBuyData referral pagebizbuydata.com
- ABA Model Rule 1.6, Confidentiality of Informationamericanbar.org
- ABA Model Rule 1.9, Duties to Former Clientsamericanbar.org
- U.S. Census Bureau, Statistics of U.S. Businesses 2022, detailed employment sizeswww2.census.gov
- micro1 company referral pagemicro1.ai
- 26 U.S.C. § 7216 (Cornell LII)law.cornell.edu
- 26 CFR § 301.7216-3, Disclosure or use permitted only with the taxpayer's consent (Cornell LII)law.cornell.edu
Referral-fee disclosure: we may be paid by a program if your company signs with it after using this site. General information only, not legal advice.
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