Estate Planning Attorney's thier Elderly Clients & IRS Circular 230. Estate Planning Attorneys are required to follow the IRS Circular 230 regulations if they do not they can be suspended from practice.  if they are exploiting, manipulating thier client or aware of others doing this or even iscolation g thier client and substituting thier intentions for the long-held intentions of tnier clients this would be an IRS circular 230 violations and should be reported to the State Bar and IRS office of professional responsibility. The IRS circular notice is important for the fiduciaries to be aware of since it holds accountability mechanisms that are useful so the fiduciaries  can have a means to stress the importance of following 1) the treasury regulations (and aforementioned & attached) and 2) that best practices are involved for those estate planners drafting the estate and implementing tax strategies. Specifically if Dorothy Leeds Trust is forced to automatic migration an