Clients who make IRA contributions because it adds to their refunds, rather than because they believe in saving for retirement, are likely to be the ones who make IRA withdrawals in the next couple years to buy a car or boat, even if it means paying the 10% penalty.  (Usually, they think the 20% tax withheld will cover all of the cost.)  Better to take advantage of their financial illiteracy by wasting five minutes on the little game they like to watch you play, and then charge them another $50 for doing it.