Computer programmers work with flowcharts to map out how various 'if-then' scenarios might unfold. After all, a program is nothing more than a complex set of conditional instructions (e.g. algorithms).
1. Does the email contain any tax advice?
2. Is it possible the tax advice will be used by the recipient to avoid IRS penalties or to promote a tax avoiding scheme?
OUTCOME: if answer to both (1) and (2) is YES, then insert boilerplate
1. Am I sending an email to someone else?
OUTCOME: if answer to (1) is YES, then insert boilerplate.