Two clients:

1. Her as an individual

2. The Special Need Trust. She was the grantor and trustee for a while. The attorney in question is now the trustee. He has control of the bank accounts and statements.

Did you work with the taxpayer directly before he reached the current level of incapacity? 

yes and No. I never spoke with her except hello and courtesies on the phone, one time, five years ago. The property manager for her trust and individually owned properties has been her intermediary. Then two years ago she became incompetent - PER THE ATTORNEY-TRUSTEE.  The property manager has never seen documentation or certification of competence and I haven't either.  That could have been the first sign of malfeasance.

I will speak with an attorney next week.

Aside from legal issues. I now have a moral duty to stop the attorney, and I'll seriously consider an anonymous report if permitted.