I know taking ad litem appointments in tax cases is a popular way for ADA's & ACA's around Texas to supplement their income. Is there not a conflict of interest in taking these cases? As prosecutors representing the State of Texas, are we able to represent taxpayers who have defaulted on taxes owed to the State of Texas?

also, is there any reason why ADA's would NOT be conflicted out, while ACA's of the same county ARE conflicted out?

Since the tax cases usually do not involve the State of Texas as an entity, but only "local" taxing entities, I'm not sure there is a problem. Also, (anticipating the argument), in nearly ANY case, an ADA or ACA's client is going to be a taxpayer, so the fact that private practice is allowed, and by definition MUST allow representation of taxpayers, indicates that representing a delinquent taxpayer is OK.

If your county is one in which your office is statutorily assigned to represent the county (which often is the entity seeking collection of the taxes), there may be potential for conflict. Some counties have a contractual relationship with their CA or DA to provide some representation services, and the same issue could arise there. Certainly, if outside counsel does the county's tax collection work, the possibility of materially adverse interests being implicated ebbs (to the extent it exists at all). I would caution further that some commissioners courts are quite prone to seeing the world through a decidedly "us vs. them" lens. If yours is one of those courts, its members may take a dim view of anyone who represents a party adverse to the county, even on a relatively trifling matter. And they may not have a particularly lawyerlike understanding of DRPC 1.06, what the parties' interests are or whether they are actually adverse.