First, point out IRA is Personal. It has nothing to do with any business issues.

Next, find the Hardship rules and confirm this even meets them, much less the Disaster rule that you are thinking applies. It might meet Neither.

Next, the Taxpayer confirms their qualification for withdrawals. Not a third-party. Not you.

Then, write the lawyer = Document This. Copy the taxpayer personally. Point out all the reference materials.

And never work with that taxpayer or that lawyer again.