If it cost $10 per filing that would be a huge up front cost for someone, especially if it turns out many of their fake returns are invalidated en mass. It's pr

If it cost $10 per filing that would be a huge up front cost for someone, especially if it turns out many of their fake returns are invalidated en mass. It's pretty hard to file several thousand fake returns with plausible data (esp if you have last years or several years ago data) by hand, if you are putting up that much work you might as well just prepare people's taxes in a legitimate way.