I think that one of the primary roles of an attorney, and certainly we try to teach it here to our students, is that you counsel compliance with the law. The lawyer, more than simply being a mouthpiece for the client and advocating at whatever cost the client's interest, is also an officer of the court in questions that appear before the court.

I think that the question is very clear-cut, not only as a matter of ethics, but also as a matter of law, that a lawyer should not be aiding and abetting in a fraudulent scheme, and part of that aiding and abetting would be to draw up subsequent documents in order to conceal the true nature of the scheme from federal investigators.

I think an ethical lawyer would absolutely refuse, if he or she had knowledge that this is the purpose for which her work would be used, that is, to conceal a fraudulent scheme from federal regulators.

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