@BobKamman - she isn't working at a low paying job.  She has by choice run a couple of small business endeavors that she never cared to really put much time in to make some money.  To the best of my knowledge she has never really tried to find a W-2 job ------ either high paying or low paying.  They live comfortably and she is just trying to avoid paying off the debt that she didn't really need to acquire but liked the sound of having that degree to impress her friends and neighbors.  And I have no trouble with folks that struggle financially to try to get student loan debt reduced.  But I am not a big fan of folks not paying their debts when they have the ability to do so.

And as far as reducing fees, I inherited $10 Million from a long lost relative a couple of years ago.  Ever since then I just charge folks $5 per return just so they don't have to feel like I provide charity work for them.