New client, because the last preparer fired for them for not wanting to file a partnership return?

If a married couple comes to you wanting to file as two single people, do you accommodate them?

Then there is the guy who crosses the border without a visa and works in the watermelon harvest for a couple months.  If he calls himself a resident alien, what form do you file?

And why does calling it short-term capital gain save taxes?  Same income tax, but then you save SE tax.  If you can get away with it. 

You're asking for trouble here.