I agree with the sentiment of throwing them in jail and fining them to the maximum extent that the law provides. It takes hours if not weeks of study and a fair amount of funds to ensure we are providing a solid and professional service to our clients. I agree with the notion of requiring IRS exams at a minimum of not only for non-CPA's but as a check in for all tax preparer's or at the very least a peer review for tax practicing Attorney's and CPA's.