No, Ayanna may not accept the representation of Bennie without Janet's consent because the matters are substantially related.
Unless the former client offers informed consent, confirmed in writing, a lawyer may not represent one client whose interests are markedly opposed to those of a previous client in a matter that is significantly related to a case in which the lawyer represented the former client. If two matters concern the same legal controversy, they are considered "substantially related."
Due to the likelihood that Ayanna would have learned about Janet's business and personal money, the tax issues in this case are closely tied to the divorce case. Such details might significantly strengthen Bennie's case in the divorce. Even if Ayanna thought Bennie already knew the answer, there would still be a dispute.
The question seems incomplete, the complete question is:
Bennie asks Ayanna to represent him in his contentious divorce from Janet. Ayanna represented Janet a few years ago in various tax matters relating to her business and personal finances.
May Ayanna accept the representation of Bennie without Janet's consent?
A. Yes, because Ayanna does not currently represent Janet
B. Yes, because the matters are unrelated
C. No, because the matters are substantially related
D. No, because a lawyer must not oppose a former client
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