"I had two different clients over the years repeatedly tell me that they couldn't afford to pay estimates."

My favorite is the client that always had a sob story about how she could barely pay the balance due at the end of the year, there's just no way she could also pay estimates.  And, oh by the way, did she get any extra deductions for her brand new SUV?  And could we wait to meet for signatures until April 12th, cause she was going to be in France for two weeks prior to that.