Attorney moves funds from his IRA into his personal account and then transfers it to his business account; a subsequent check goes out to the estate of an individual. Customer indicated he moved funds to cover business expenses. Are you potentially mismanaging client funds that you have to borrow from your IRA. Suspicious isn't? (Making sure I am not overthinking.)

Not necessarily. He could be administrator for that estate and needs to cover estate expenses which will eventually be re-couped. How he funds his business account is up to the attorney. When I administered my mother's estate, it was financially smart of me to pay her bankruptcy fees and discharge her debts so that my sister and I could avoid those estate claims. I recovered those expenses later on in the process by making a claim against the estate as administrator expenses.

There are tax consequences for him with using his IRA and he knows that.

That's my opinion. Nothing seems suspicious to me. It is common for attys working as administrators to pay expenses and recoup later.

Thank you @praBSA.

If you have a question concerning the various transactions call the customer. See if their story matches the transaction process.