My client is a single individual, age 85. She gave $21,000 to her son in 2025. Her taxable estate will likely have a value of $1,000,000 to $3,000,000. She is required to file a gift tax return. I don't think that a $3,000 reduction in the credit is high enough for me to bother her. She won't understand it. She is frail and she is depressed due to the passing of her husband. But the failure to file exposes me to the risk of liabilities from Circular 230.

I could prepare it and tell her to sign it, knowing that she can't understand it. Or I could likely meet my obligation by telling her: "Filing this return might lower your future estate tax" which I know would confuse her.