Dealing with Elderly Forgetful Clients

I have an elderly couple on extension. They are so forgetful and have not yet gathered their documents. They keep asking about estimated payments (even though I tell them they don't need to and that I have to do their 2017 return first.

Do any of you have clients that you have them sign a 7216 disclosure so you can contact a relative?

Nope...at that point I have a conversation as to whether I want to keep them. Is it worth the risk?
There's enough exposure in the typical client relationship that entering this dynamic doesn't make it worth my while.
Assuming you let them go, there's two sides to this: One, if you ask them to go elsewhere (not necessarily citing a reason "better fit" blah, blah) and they believe it is because you think they are experiencing dementia, you could be seen as not helpful to that population. Two, you could suggest to them they are experiencing dementia, they get offended by the accusation, and you could be seen as profiling older people.
In my experience, it's rare to experience a person actually experiencing dementia who readily admits it and accepts help.
Let them start fresh with someone else who can assess that risk for themselves.

Thanks Capt

The easiest way to deal with a client problem is to tell them to take a long walk off a short pier. Problem "solved".

Another path is to widen your world view. A married couple has a tax problem or what may develop into a tax problem. Do you just do tax returns wham bam thank you ma'am, or are you a tax professional dedicated to serving your clients and solving their tax issues? If the latter then you work out some options for solutions and work with the client.

Open a discussion with them. Have you thought about your plans for the next 10 years? Do you have a will, or a trust with an executor/trustee? If you were to get sick is there someone you would like me to call if we have a tax deadline? Would you mind if I call that person and introduce myself? Then you call that person, introduce yourself, and see where it goes. If appropriate 7216 / POA can then be discussed.

I have had one situation with an elderly client where I thought he had "lost" it! Fortunately his adult daughter also realized that there was something wrong with her father and promptly provided me with a POA. Since then my dealings has been with the daughter.

In the situation Cathy mentions, I would be concerned if the taxpayer is competent to sign a 7216

Thanks for the suggestions. I certainly don't want to tell them to take a walk. We have an appointment scheduled for next week, hopefully something will come from it.

are you a tax professional dedicated to serving your clients and solving their tax issues?

That seems very judgmental about how others choose to run their tax practices. We all pick and choose which areas of practice we specialize in. And there's nothing to feel bad about turning away someone -- in all sincerity, I believe H&R Block fills a valuable role in this regard. They never turn away anyone, and as a large corporation, they are in a far better position than me to charge the client fairly and absorb any extra risks for special handling, such as that required for a taxpayer with dementia.

For example, when I was at H&R, I had a 95-yr old client with several years unfiled returns, I made several trips to her assisted living facility to help her complete the returns and write the checks to get caught up, since she couldn't easily come to the office. That is not something I am likely to do in my own solo practice (think of the liability for elder abuse allegations! Helping her write checks in her bedroom!). But I don't agree that makes me somehow less professional.