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Divorce Proceedings Involving One or Both Parties in Regard to a Criminal Tax Investigation

You need to know who the client is. If a husband and wife make the initial contact with the attorney, the attorney needs to determine if representation is for the husband and/or the wife. If for both, there should be an appropriate waiver of conflicts signed. Further, there should be consideration as to whether or not that same lawyer or law firm can represent both parties in the event the matter moves to criminal prosecution, which often occurs. The attorney should consider whether or not one party can be represented, or whether the attorney should not proceed to represent either depending on facts and circumstances, the status of the investigation and where matters may be headed.


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