Ten Indicators of a Potential Problem Client

Posted: 1 Jan 2007 Last revised: 27 Dec 2013

See all articles by Martha S. Doran

Martha S. Doran

San Diego State University - Accountancy

Gerald E. Whittenburg

San Diego State University

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics

Abstract

It has perhaps never been more important that a tax professional make wise decisions as to which clients to serve. A more aggressive enforcement effort by the IRS, the existence of ever more exotic tax planning devices, and swings in the economic successes and failures of the client all have raised the stakes for the tax professional in working ethically as the taxpayer's advocate in an engagement. There are a number of "red flag" indicators that must be observed and contemplated by the tax professional, any one or more of which might serve as a tip-off that it may be time to reconsider whether the client should be retained.

Keywords: tax planning, ethics, tax ethics, client, client problem, problem client, red flag

JEL Classification: H20, K34, K42, L84, M41

Suggested Citation

Doran, Martha S. and Whittenburg, Gerald E. and Raabe, William A., Ten Indicators of a Potential Problem Client. Taxes - The Tax Magazine, Vol. 84, p. 55, September 2006. Available at SSRN: https://ssrn.com/abstract=954299

Martha S. Doran (Contact Author)

San Diego State University - Accountancy ( email )

5500 Campanile Drive
San Diego, CA 92182-8230
United States

Gerald E. Whittenburg

San Diego State University ( email )

5500 Campanile Drive
San Diego, CA 92182-8230
United States
619-594-5693 (Phone)

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics ( email )

Whitewater, WI 53190
United States

HOME PAGE: http://billraabetax.com

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