I would agree that I am prideful when it comes to how I conduct business and the work I do on a daily basis, but arrogance is being used instead of integrity. As a CPA I ensure the returns I prepare will be accurate and done with my clients best interest in mind. I won't sacrifice my integrity by not following specific rules and regulations from the IRS. When you reach an impasse with a client, and there is no resolution, I find it best to help the client find someone that will work for the results expected even if I may not agree with them. I came to this point with this individual and did not charge any of the time I spent trying to file his returns or the associated costs in preparing them. I'm sorry when things come to this point, but the takeaway is that integrity is important to me and has been for the 35 years I've spent preparing returns for individuals and businesses in New Mexico. I take pride in the work I do and try my best to meet all needs of my clients, but their comes a point when I won't cross the line and sacrifice my integrity for fees. I gladly gave up close to 3 times the fee this individual wanted to pay in my time and effort to do the right thing.