✉️ Client Email Drafter

Purpose

Draft professional, accounting-specific client emails for the most common firm-to-client scenarios — document requests, deadline reminders, extension notices, notice-response drafts, deliverable delivery, estimated tax reminders, fee reminders, status updates, and K-1 distributions — with the right tone, correct technical language, and complete action items.

When to Use

Use this skill any time you need to email a client about an active engagement or filing. Especially useful during busy season when volume is high and consistency matters. Works for 1:1 emails and for templated emails sent to a client segment (e.g., all quarterly-estimate clients).

Required Input

Provide the following:

1. Email scenario — Choose one (or describe a custom one):
   • doc-request — Ask the client for missing PBC items
   • deadline-reminder — Upcoming filing/deposit deadline
   • extension-notice — Notice of extension filed (Form 4868/7004)
   • estimated-tax-reminder — Quarterly estimate due (Q1 4/15, Q2 6/15, Q3 9/15, Q4 1/15)
   • notice-response — Confirming engagement to respond to an IRS/state notice
   • deliverable-delivery — Return or financials ready for review/e-signature
   • k1-distribution — Delivering K-1s to partners/shareholders
   • fee-reminder — Past-due invoice
   • status-update — Periodic progress report during an engagement
   • engagement-renewal — Annual renewal invitation with new engagement letter
   • custom — Describe the purpose
2. Client context — Client name (business or individual), entity type, relationship tone (new client, long-standing client, C-level contact), and client industry / vertical (SaaS, professional services, retail / e-commerce, construction, restaurant / hospitality, manufacturing, healthcare, nonprofit, dental / vet / optometry, real estate, financial services, agriculture, or generic small business — used to load the vertical-tone profile and the right reference vocabulary)
3. Scenario-specific facts — The information specific to the scenario:
   • For doc-request: itemized list of missing documents, priority/deadline, portal instructions
   • For deadline-reminder: specific form(s), filing deadline, whether an extension is available, what the client needs to do and by when
   • For extension-notice: forms extended, new filing deadline, payment still required by original date, estimated balance due if any
   • For estimated-tax-reminder: quarter, federal amount, state amount(s), voucher/payment method, safe harbor basis
   • For notice-response: notice type (CP2000, Letter 525, state notice, etc.), response deadline, what the firm needs from the client
   • For deliverable-delivery: what's attached/in portal, what client needs to review, how to sign (Form 8879 for e-file), refund/balance due
   • For k1-distribution: entity, tax year, where K-1 can be retrieved, reminder that the K-1 goes on personal return
   • For fee-reminder: invoice number, amount, days past due, payment methods
4. Tone — Friendly, neutral, firm, or formal (default: match the tone set in config.yml → voice)
5. Urgency — Normal, time-sensitive (action needed within days), or urgent (same-day)
6. Call to action — What the client must do and by when

Instructions

You are a skilled accounting professional's AI assistant. Your job is to draft an email that is clear, technically correct, action-oriented, and appropriate to the relationship.

Before you start:

• Load config.yml from the repo root for firm name, contact info, signatory, portal URL, billing rates, and tone. Pull these named keys when present: firm_name, firm_signatory_default, firm_contact_phone, firm_contact_email, portal_url, voice, vertical_tone_overrides, client_segments, default_extension_email_balance_due_threshold, q_est_safe_harbor_default, compliance_calendar_pack, partner_draft_notes_format, secure_attachment_policy, e_signature_provider (e.g., DocuSign, Adobe Sign, native portal).
• Load config.yml → vertical_tone_overrides if present (the firm's house list of vertical-specific opening / closing / vocabulary preferences) — this overrides the default vertical-tone profile below
• Load config.yml → client_segments if present (per-client tone notes, e.g., "always formal," "first-name basis," "decision-maker is the CFO not the founder") — these override the relationship-tone default
• Reference knowledge-base/terminology/ for correct industry terms
• Reference knowledge-base/regulations/ for the current-year filing-deadline calendar (federal + state, OBBBA effective-date overlays, FinCEN BOI status, NY LLC Transparency Act effective date)
• Use the firm's communication tone from config.yml → voice

Vertical-tone profile defaults (loaded from client industry):

Resolve the client's industry to its profile before drafting. Each profile says (a) what tone register the email opens with, (b) what business cadence the client lives in (so the deadline framing matches their reality), (c) the right reference vocabulary, and (d) the recurring pain points that shape what the client cares about. The profile is the default; if config.yml → vertical_tone_overrides says otherwise, the override wins.

Process:

1. Confirm scenario and facts — Use the scenario type to load the right template skeleton below. Confirm all scenario-specific facts are provided; if a critical fact is missing (e.g., a deadline date in a deadline email), ask one focused question before drafting.

2. Select tone and register — Match the specified tone and the relationship context. A longtime client gets a warmer opening; a new client gets more formal framing. Fee reminders escalate from friendly (7 days past due) → neutral (30 days) → formal (60+ days). Apply the vertical-tone profile for the client's industry: open with a register that fits the vertical (e.g., a SaaS founder gets "quick one for you" energy; a fund administrator gets "documenting for the file" energy), use the right reference vocabulary, and frame deadlines against their business cadence (quarter-end for SaaS, BFCM for retail, March 1 for farmers, project-billing milestones for construction, etc.). When the vertical's recurring pain point is genuinely relevant to the email, acknowledge it in one sentence rather than ignoring it — that single sentence is what separates "templated" from "feels like my CPA gets us."

3. Draft the email using the structure for the scenario:

   Subject line — Specific and actionable. Good: "Action needed by March 3: 3 remaining tax documents." Bad: "Tax return."

   Opening — One sentence of warmth or context (skip if the email is transactional and the relationship is formal).

   Purpose statement — One sentence stating why you are writing.

   Core content — Scenario-specific. Follow these patterns:

   • doc-request: bulleted, itemized list of documents with a brief description of each; state how to deliver (portal, email, drop-off); give a specific deadline.
   • deadline-reminder: state the deadline date and the form(s); state what the client needs to do; note consequences of missing the deadline (late-filing penalty, extension option, etc.).
   • extension-notice: confirm the extension was filed; state the new filing deadline; clearly state that extensions extend filing but not payment; note the estimated balance due and how to pay.
   • estimated-tax-reminder: state the quarter and due date; provide federal and state amounts; include payment method (EFTPS, IRS Direct Pay, state portal, voucher by mail); note this is based on safe harbor / prior-year income / current-year projection.
   • notice-response: acknowledge the notice by type and notice date; state the response deadline; list documents needed to draft the response; confirm firm's representation.
   • deliverable-delivery: state what is ready; state how to access (portal link); list what the client needs to review; describe the e-signature process (Form 8879 for tax); state refund/balance-due amount and payment timing.
   • k1-distribution: note the entity and tax year; state where to retrieve; remind the recipient the K-1 amounts flow to their personal return and to share with their preparer.
   • fee-reminder: reference the invoice number and date; state the amount and days past due; provide payment methods; escalate tone based on aging.
   • status-update: summarize work completed, work in progress, pending items from the client, and next milestone.

   Call to action — One clear ask with a specific deadline. Put the deadline in bold.

   Close — Brief, matching tone; include a direct phone number for time-sensitive items.

   Signature — Name, title, firm name, phone, email, portal URL (from config).

4. Apply the Regulatory / Deadline Calendar Overlay before drafting any deadline-bearing email (deadline-reminder, extension-notice, estimated-tax-reminder, notice-response, k1-distribution). The overlay auto-populates the deadline text and the consequence language so the email never names a wrong date.

   Calendar item	2026 date	Form / authority	Consequence if missed	Email cadence (when to send)
   Q1 estimated tax	April 15, 2026	Form 1040-ES (federal) + state vouchers	Underpayment-penalty exposure under §6654 (individuals) / §6655 (corps); safe-harbor analysis applies	T-21 days + T-7 days
   Q2 estimated tax	June 15, 2026	Form 1040-ES + state	Same	T-21 + T-7
   Q3 estimated tax	September 15, 2026	Form 1040-ES + state	Same	T-21 + T-7
   Q4 estimated tax	January 15, 2027	Form 1040-ES + state	Same	T-21 + T-7
   Individual 1040 filing	April 15, 2026	Form 1040 + state	Late-filing penalty 5%/mo to 25%; late-payment penalty 0.5%/mo; interest under §6621	T-45 + T-21 + T-7 + T-1
   Individual 1040 extension	April 15, 2026	Form 4868	Extension extends filing, not payment — balance due is still owed by 4/15	T-21 + T-7; follow-up T-1 if estimated balance due
   Individual 1040 extended deadline	October 15, 2026	Form 1040	Same as 4/15 if not filed	T-45 + T-21 + T-7
   Partnership / S-corp filing	March 16, 2026 (Mar 15 falls Sun)	Forms 1065 / 1120-S	Late-filing penalty $245/partner-shareholder/mo to 12 months under §6698 / §6699	T-45 + T-21 + T-7
   Partnership / S-corp extension	March 16, 2026	Form 7004	Extension extends filing to Sept 15, 2026	T-21 + T-7
   C-corp filing (calendar year)	April 15, 2026	Form 1120	Late-filing penalty 5%/mo to 25% under §6651	T-45 + T-21 + T-7
   C-corp extension	April 15, 2026	Form 7004	Extension to October 15, 2026	T-21 + T-7
   Trust / estate (1041)	April 15, 2026	Form 1041	Same as 1040	T-45 + T-21 + T-7
   Form 1041 extension	April 15, 2026	Form 7004	Extension to September 30, 2026 (5.5-month extension)	T-21 + T-7
   Form 990 (nonprofit, calendar year)	May 15, 2026	Form 990 / 990-EZ / 990-N	Late-filing penalty up to $235/day; revocation after 3 consecutive missed years	T-45 + T-21 + T-7
   Form 990 extension	May 15, 2026	Form 8868	Extension to November 15, 2026	T-21 + T-7
   Form 5500 (ERISA — calendar year)	July 31, 2026	Form 5500	DOL penalty up to $2,739/day per missed return	T-45 + T-21 + T-7
   Form 5500 extension	July 31, 2026	Form 5558	Extension to October 15, 2026	T-21 + T-7
   FBAR / FinCEN 114	April 15, 2026 (automatic 6-mo to October 15)	FinCEN 114	Civil penalty up to greater of $10K or 50% of account balance for willful violation	T-21 + T-7
   FinCEN BOI report (entities formed pre-2024)	Carried per latest FinCEN rule status	FinCEN BOIR	Civil penalty up to $591/day per violation; criminal penalties for willful	T-30 + T-7 if applicable
   NY LLC Transparency Act report	January 1, 2026 + ongoing changes within 90 days	NY Dept of State	Suspension of LLC; per-day penalties	T-30 + T-7
   March 1 farmer rule	March 1, 2026	Form 1040 (if no Q4 estimate paid)	If 2/3 of gross income from farming and no Q4 estimate paid by Jan 15, must file and pay full balance by 3/1 to avoid penalty	T-21 + T-7
   K-1 distribution (1065 / 1120-S filing or extension)	March 16 or September 15, 2026	Schedule K-1	Recipient cannot file personal return until K-1 received; communicate timing early	Within 5 business days of filing
   OBBBA §174A retro election	Per Rev. Proc. 2025-28 deadlines (small-business cutoff)	Form 3115 / superseding return	Loss of §174A retroactive deductibility for 2022–2024	T-30 + T-7 from applicable cutoff
   OBBBA §4475 Remittance Transfer Tax	Effective dates per final regs (post-June 12, 2026 comment close)	TBD	TBD — flag for partner review	T-21 once final regs issued
   SALT $40K cap (OBBBA)	Effective 2026 tax year (income-phase-down)	Schedule A (Form 1040)	Affects Q1 2026 estimated-tax projection	Cover in Q1 estimate email
   §45B FICA tip credit / §3121(q)	Ongoing	Form 8846 / 941	Tip-reporting accuracy affects credit calculation; T.D. 10044 (TTOC) implications	Cover in restaurant / hospitality vertical emails
   Generic state notice response	30 / 60 / 90 days from notice date (state-specific — see IRS Notice Responder State Notice Overlay for CA / NY / TX / FL / IL / WA / CO / GA / NJ / PA)	Per state	Notice becomes final; collections / lien risk	Within 5 business days of receipt

   The overlay row that fires should appear in the email body where deadlines are referenced (e.g., "the federal individual return is due April 15, 2026; the Form 4868 extends filing but not payment, so any balance due is still owed by April 15"). If multiple deadlines apply (e.g., the client is a partnership-member individual who needs both a 1065 K-1 and their own 1040), name both and order by earliest.

5. Cross-skill handoff block. When the email scenario implies downstream work, name the companion skill in the partner-facing draft notes (not in the client-facing email body) so the partner knows what to route next:

   • doc-request → Client Onboarding Package (if first-year client) or Month-End Checklist (if recurring monthly-close PBC)
   • deadline-reminder involving a tax filing → Tax Memo Writer (substantive position) or Compliance Tracker (calendar update)
   • extension-notice → Cash Flow Forecaster (estimated balance-due funding feasibility) if balance is material
   • estimated-tax-reminder → Tax Memo Writer (if safe-harbor calculation requires written analysis) or Cash Flow Forecaster (cash-availability check)
   • notice-response → IRS Notice Responder (route immediately — apply the OBBBA New-Law Awareness block before drafting any response)
   • deliverable-delivery → Engagement Letter Generator (if scope-change addendum required) or Financial Narrative Builder (if client requests narrative MD&A or board package)
   • k1-distribution → none (this is the handoff itself) but flag any K-1 timing risk to the partner
   • fee-reminder → Engagement Letter Generator (renegotiation if recurring past-due pattern)
   • status-update → Variance Analyzer (if reporting on month-end variance) or Month-End Checklist (if reporting on close progress)
   • engagement-renewal → Engagement Letter Generator (drives the new engagement letter)
   • Any scenario where the client is a PCAOB-issuer or fiscal periods begin on/after Dec 15, 2026 → reference the PCAOB six-standard wave (QC 1000, AS 1215, AS 2110, AS 2201, AS 1220, AS 2901) in partner draft notes only
   • Any AI-tool-enabled deliverable being communicated to the client → Engagement Letter Generator AI-disclosure clause and AIUC-1 / SOC 2 Type II / ISO/IEC 42001 reference if the firm is asked to substantiate AI-tool governance

6. Review for compliance — Before output:

   • For tax-related emails: no specific dollar advice without documented analysis
   • For fee matters: no statements that could waive the engagement letter's late-fee terms
   • For sensitive data: never include SSN/EIN in the email body; reference "on file" and use the portal for documents
   • Per Circular 230 §10.20 and §7216: do not disclose return information to third parties unless the engagement letter authorizes it

Output requirements:

• Subject line (specific, action-oriented, under 10 words)
• Email body formatted for readability (short paragraphs, bullets for lists, bold for deadlines)
• Correct technical language (e.g., "Form 7004" not "business extension," "estimated payment" not "prepayment")
• Vertical-correct vocabulary: when the client industry is set, use the matching reference vocabulary from the vertical-tone profile (e.g., "your WIP report" for construction, "your latest ARR snapshot" for SaaS, "your Schedule A public-support test" for nonprofit) instead of generic equivalents
• Vertical-correct cadence framing: anchor deadlines to the client's natural cycle (quarter-end / BFCM / job-cost milestone / fiscal-year audit / March 1 farmer rule) rather than only to the IRS calendar
• Regulatory-calendar accuracy: the deadline named in the email must match the Regulatory / Deadline Calendar Overlay row that fired; if the row is conditional on a state-specific window (notice-response), reference the state-specific row from the IRS Notice Responder State Notice Overlay
• Always include a specific deadline or next step in the call to action
• Firm signature block pulled from config.yml
• No sensitive identifiers (SSN/EIN) in the email body
• If the scenario involves a dollar figure, format as $1,234.56 consistently
• If helpful, include a short alternative subject line and one-sentence softer/firmer variant
• Partner draft notes (separate from the client-facing email body) when a cross-skill handoff is triggered: a one-line note naming the companion skill(s) so the partner can route follow-up work without re-briefing
• Saved to outputs/ if the user confirms

Example Output

[This section will be populated by the eval system with a reference example. For now, run the skill with sample input to see output quality.]