Case in point on the difficulties of client education:

Client retired from Minnesota.  His fellow employees brought in a cake for him on his last day on the job.  Before the cake was even digested, he was on a plane to his new home out west.  I believe that was 4 years ago.  Every year since the big move, he continues to have MN taxes withheld on his pension and on his IRA distributions ----------- even though he has been told each year not to do that.  So do we need to bring in a tutor to assist in that client education?