Omitting A W2?

[JENOVA]

I have a client that insist on NOT sending a W2 in. It has only $23 held out of fed and only $3 for state.
I told him that he HAD to send it in, no two ways about it, but he toke it out and insisted it was too little to worry about.
What do I do?
A) Tell him to go to someone else?
B) Wait till he gets a letter and amend it (and of course charge him double to fix it)?
C) Don't worry about it and let him worry when he gets in hot water next year?
I told him this little W2 will tie his 2006 taxes up until I "fix" the 2005 when he gets his letter (which he will).
So any advice dealing with a fustrated client like him?

[Y2KEA]

§10.21 of Circular 230 indicates you must advise the taxpayer of the consequenses of their omission.
§10.22 would seem to indicate that since you have factual knowledge of their desire to omit certain information completion of the return would be a breach of your due diligence.
I would decline to complete the return with the omission and expalin my reasons why to the client.

[OldJack]

As a tax preparer required to sign the return your only choice is A) Tell him to go to someone else.

[JENOVA]

As a tax preparer required to sign the return your only choice is A) Tell him to go to someone else.

Thank you that was my choice too!!

[taxea]

Omitting W-2

Fire him! Clients like him you don't need.