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When the owner of our CPA firm died, many clients went into mourning with us. Some sent US flowers or goodies. No, they didn't show up for the memorial service (usually attended by family and close friends), but that didn't mean they didn't care. As for firing clients, raising fees rarely does it. I had one client who was such a PIA that I kept raising his fee a couple of hundred a year, but he kept coming back. (I stopped at $1500, for maybe a $600-$700 return) because at that fee I figured I was getting compensated for the aggravation. Best to just fire them. Every year we send a letter to some clients stating that our business direction is changing and their particular needs will be met better elsewhere. Every year a few of the recipients beg to stay. Sometimes we agree but not always. We also have too many clients and really need to cull the list.

I don't believe for a minute that they don't care. Of course, some of them don't; but the majority do and show it. During the course of the season, we get candy, flowers and everything from pizza to maple syrup and an occasional hot lunch. I don't expect them to come to my funeral, which is going to be private anyway. I can't begin to list the things that they bring, but the best are the hugs (sans Covid), the smiles and the "I"m so glad to see you" when they come through the door. They love that I am training a girl who wants to run a business just like mine and will someday. I've been around too long not to be able to spot the ones who don't care in a personal way and they don't get treated any differently than the rest. Many of my clients are my age (or almost) so along come their children and now their grandchildren. I tell each and every client that he or she is the most important person in this room at the moment and they are free to tell or ask me anything. When they get fired, it is because they deserve it and they can go and be the most unimportant person to someone else. Happy Thanksgiving All!!!

That would be true if a beneficiary (non trustee or executor) on her own accord (but not necessarily a Honda Accord) decided to travel across several states to wash the windows and polish the brass monkeys, with the idea her efforts will increase her share of the sell price. In that case then deduction would not be allowable per § 20.2053-1(b)(2)(ii)(B) since the following is not true "The nature of the claim or expense is not related to an expectation or claim of inheritance.".