Thank you. I struggle with whether he doesn't understand or he is obstinate or thinks he is smarter than I am about taxes. He always asks for my advice but usually doesn't take my advice. So, I need to have another discussion with him.

The issue of "who is my client" arises from the fact that I prepare the returns for all 3 shareholders.  There may be conflicting opinions from each of the three shareholders about wages, distributions, social security, PTE tax credits.