Do you need to have a disclosure or disclaimer at the end of your emails? Most people don’t. Still, some professionals (like lawyers) may want an email disclosure.

Email disclosures don’t have to be long and filled with a lot of legalese. However, sometimes lawyers may prefer that to make them sound more sophisticated or professional. Others may borrow a complex email disclaimer from another, thinking that the legalese is necessary to preserve some rights. I have weighed the pros and cons of having a disclaimer or disclosure in my emails, and I have decided against it.

Pros and Cons of Email Disclosures

Is an email disclosure/disclaimer right for you?

Pros of Email Disclaimers

  1. Legal Protection: Disclaimers could arguably help limit legal liability for confidentiality, unintended recipients, or incorrect information.
  2. Confidentiality: Disclosures can reinforce the confidential nature of the email, reminding unintended recipients not to share or act on the content.
  3. Compliance: Some industries have regulatory requirements that mandate certain disclosures. For example, the CAN-SPAM Act (15 U.S.C. § 7701 et seq.) requires commercial emails to include a valid physical postal address and an opt-out mechanism, with penalties of up to $53,088 per violation. Attorneys previously faced disclaimer requirements under IRS Circular 230 for written tax advice, though Treasury amended those rules in 2014 to eliminate the formal disclaimer requirement (former 31 CFR § 10.35). Businesses sharing email lists should also be aware of data privacy risks from email list sharing without consent.
  4. Clarity: Disclaimers clarify that the views expressed are personal and not necessarily those of the organization, preventing misinterpretation.
  5. Professionalism: Including a disclaimer may signal thoroughness and attention to detail, which can enhance professional image.

Cons of Email Disclaimers

Email disclaimers are frequently ineffective — and the law reflects that reality. Disclaimers often have little to no legal impact, especially if the email is already sent to an unintended recipient. The ABA acknowledged this in Formal Opinion 477R (2017), which shifted from a blanket disclaimer approach to a fact-specific analysis of what security measures are reasonable for each communication. Businesses that rely on disclaimers as a substitute for thoughtful employee email privacy policies often end up with both problems. Additional drawbacks include:

  1. Email Clutter: Long disclaimers can make emails appear cluttered, reducing readability and diluting the main message.
  2. Generic and Ignored: Recipients frequently overlook disclaimers, treating them as boilerplate text without real significance.
  3. Potential Annoyance: Regular recipients of your emails might find repeated disclaimers unnecessary and annoying.
  4. False Sense of Security: Relying on disclaimers might give a false sense of protection, leading to less careful communication practices.

Example 1: My Former Email Disclosure

In 2011, I used the following email disclosure, which at the time, was shorter and simpler than most:

NOTICES: This message, including attachments, is confidential and may contain information protected by the attorney-client privilege or work product doctrine. If you are not the addressee, any disclosure, copying, distribution, or use of the contents of this message are prohibited. If you have received this email in error, please destroy it and notify me immediately. Any tax advice contained in this message is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the internal revenue code or (2) promoting, marketing, or recommending to others any tax-related matter(s) addressed here.

Other Email Disclosure Examples

The examples below represent disclaimer language commonly used by law firms, along with important regulatory context. Attorneys and businesses that use AI tools to draft communications should also review AI policy disclosures for synthetic content as those requirements continue to evolve.

Note: The Circular 230 disclaimers shown in this article and below were common before 2014, when the IRS required them under former 31 CFR § 10.35. Treasury’s 2014 final regulations eliminated the “covered opinion” framework and the corresponding disclaimer requirement. Current standards for written tax advice are governed by 31 CFR § 10.37.

TO ENSURE COMPLIANCE WITH INTERNAL REVENUE SERVICE CIRCULAR 230, WE INFORM YOU THAT ANY U.S. FEDERAL TAX ADVICE CONTAINED IN THIS COMMUNICATION, INCLUDING ALL ATTACHMENTS, IS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE PURPOSE OF (1) AVOIDING PENALTIES UNDER THE INTERNAL REVENUE CODE OR (2) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY TAX-RELATED MATTER(S) ADDRESSED HEREIN. Confidentiality Note: This transmission may contain information which is privileged, confidential, and protected by the attorney-client or attorney work product privileges. If you are not the addressee, note that any disclosure, copying, distribution, or use of the contents of this message is prohibited. If you have received this transmission in error, please destroy it and notify me immediately at TwinCitiesFirm.com.

Example 2

CONFIDENTIAL COMMUNICATION E-mails from this firm normally contain confidential and privileged material, and are for the sole use of the intended recipient. Use or distribution by an unintended recipient is prohibited, and may be a violation of law. If you believe that you received this e-mail in error, please do not read this e-mail or any attached items. Please delete the e-mail and all attachments, including any copies thereof, and inform the sender that you have deleted the e-mail, all attachments and any copies thereof. Thank you.

Example 3

CONFIDENTIALITY NOTICE: This transmission may contain information which is privileged, confidential, and protected by the attorney-client or attorney work product privileges. If you are not the addressee, note that any disclosure, copying, distribution, or use of the contents of this message is prohibited. If you have received this transmission in error, please destroy it and notify me immediately at TwinCitiesFirm.com. IRS CIRCULAR 230 NOTICE: To ensure compliance with Internal Revenue Service Circular 230 requirements, we inform you that any U.S. federal tax advice contained in this communication, including all attachments, is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the internal revenue code or (2) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.

Example 4

NOTICE OF CONFIDENTIALITY: This email, and any attachments thereto, is intended for use only by the addressee(s) named herein and may contain confidential information, legally privileged information and attorney-client work product. If you are not the intended recipient of this email, you are hereby notified that any dissemination, distribution or copying of this email, and any attachments thereto, is strictly prohibited. If you have received this email in error, please notify the sender by email, telephone or fax, and permanently delete the original and any of any email and printout thereof. Thank you. IRS CIRCULAR 230 NOTICE: In compliance with IRS requirements, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for (a) the purpose of avoiding penalties under the Internal Revenue Code or (b) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).

Example 5

This is a transmission from the law firm of [firm name] and may contain information which is privileged, confidential, and protected by the attorney-client or attorney work product privileges. If you are not the addressee, note that any disclosure, copying, distribution, or use of the contents of this message is prohibited. If you have received this transmission in error, please destroy it and notify us immediately at our telephone number (###) ###-####.

When employees leave a business, email access issues can create additional legal exposure — see the guidance on post-employment email access and trade secrets. Businesses sending commercial emails should also familiarize themselves with email opt-out procedures that violate CAN-SPAM rules. If another party is misusing your confidential communications or ignoring your disclaimer notices, a cease and desist letter may be an appropriate next step.

Do I legally need a disclaimer at the bottom of my emails?

Most professionals do not legally need an email disclaimer. Certain industries face regulatory requirements — for example, the CAN-SPAM Act requires commercial emails to include a physical postal address and an opt-out mechanism. Outside those specific rules, disclaimers are optional and often provide less legal protection than senders assume.

What should a basic confidentiality email disclaimer include?

A basic confidentiality disclaimer typically identifies the communication as privileged or confidential, prohibits disclosure or use by unintended recipients, instructs recipients who received the email in error to destroy it and notify the sender, and requests confirmation of deletion. Shorter disclaimers covering these points are generally just as effective as lengthy ones.

Are Circular 230 tax disclaimers still required in emails?

No. IRS Circular 230 disclaimer requirements were eliminated by Treasury’s 2014 final regulations, which removed the covered-opinion framework under former 31 CFR § 10.35. Written tax advice is now governed by 31 CFR § 10.37, which sets competence and diligence standards without requiring a boilerplate footer disclaimer.

Do email disclaimers actually protect attorneys legally?

Email disclaimers provide limited legal protection and are often ineffective once an email reaches an unintended recipient. The ABA addressed this in Formal Opinion 477R (2017), shifting away from a blanket disclaimer approach toward a fact-specific analysis of reasonable security measures for each communication. Careful communication practices matter more than footer language.

What is the CAN-SPAM Act penalty for non-compliant commercial emails?

The CAN-SPAM Act (15 U.S.C. § 7701 et seq.) imposes penalties of up to $53,088 per violation for commercial emails that fail to comply with its requirements, which include providing a valid physical postal address and a functioning opt-out mechanism. Each non-compliant email can constitute a separate violation.