Quite simply, paralegals are special assistants to attorneys. A paralegal is permitted to perform any task an attorney normally does except those that constitute the unauthorized practice of law (UPL).Each state defines UPL in slightly different terms, but the following tasks universally constitute the unauthorized practice of law and are forbidden: 1  practice law. paralegal is permitted to perform any task an attorney normally does except those that constitute the unauthorized practice of law (UPL).